
GST Portal Enables GSTR-9/9C Filing for FY 2025-26
The GST portal has enabled filing of GSTR-9 and GSTR-9C for FY 2025-26. Taxpayers must ensure all GSTR-1 and GSTR-3B returns are filed before proceeding.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.

The GST portal has enabled filing of GSTR-9 and GSTR-9C for FY 2025-26. Taxpayers must ensure all GSTR-1 and GSTR-3B returns are filed before proceeding.
GSTN activates annual return forms GSTR-9 and GSTR-9C for FY 2025–26; filing requires prior submission of all GSTR-1 and GSTR-3B returns.
GSTAT Lucknow quashed a penalty for expired e-way bill, ruling that absence of tax evasion intent must be proven; mere document lapse is insufficient.

Directorate General of Foreign Trade extended the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme until December 31, 2026 with no change in existing rates or value caps.

CBDT has notified the 6th Amendment Rules, 2026, amending Rule 231 and Form 161 to include new reporting requirements, enhancing disclosure norms for tax administration.

The ITAT ruled that only the ITO, not the DCIT, can issue assessment orders for corporate returns below ₹20 lakh in mofussil areas, relying on CBDT instructions on jurisdictional competence.

DGFT extended the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme until 31 December 2026 with no changes to existing rates or value caps.

The Income Tax Appellate Tribunal has ruled that assessment orders for corporate returns below ₹20 lakh in mofussil areas must be issued by the Income Tax Officer (ITO), not the DCIT, per CBDT instructions.

CBDT notifies the Income Tax (Sixth Amendment) Rules, 2026, amending Form 161 and Rule 231 to include new compliance requirements for registration of certain financial entities.
Multiple state governments, including Assam, Bihar, and Gujarat, will auction ₹31,200 crore in securities on October 13, 2026, via yield and price-based methods.

The Directorate General of Foreign Trade has extended the RoDTEP scheme with unchanged rates and value caps to support exporters.

The Reserve Bank of India now requires all goods and services exporters to submit an Electronic Declaration Form (EDF) to their designated banks starting October 1, 2026.