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CGST Circulars

 

Circular No. 256/02/2026-GST, Dated 25th July, 2026

 

This circular clarifies the procedure for filing departmental appeals before the GST Appellate Tribunal (GSTAT) in DGGI cases adjudicated by a Common Adjudicating Authority (CAA). It specifies the reviewing authority, appeal filing process, and jurisdiction to ensure a uniform, coordinated, and legally consistent approach across all CGST Commissionerates.

Circular No. 255/01/2026-GST, Dated 25th June, 2026

 

Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction