GST Council Decisions & CBIC Notifications: Latest Law Changes

जीएसटी परिषद के निर्णय एवं नवीनतम अधिसूचनाएं

Official verified coverage of GST Council meeting outcomes, rate rationalization notifications, nationwide biometric Aadhaar-based registration implementation, and Section 128A waiver of interest and penalty for non-fraud notices.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27)

Section 128A Amnesty: Conditional waiver of interest and penalty for demand notices issued under Section 73 (non-fraud) for FY 2017-18, 2018-19, and 2019-20 upon full payment of principal tax.

Biometric Aadhaar Authentication: Nationwide rollout for high-risk new GST registration applicants to curb fake invoicing and bogus ITC networks.

Reduction in Pre-Deposit for Appeals: Maximum pre-deposit for filing appeal before Appellate Authority reduced from ₹25 Crore to ₹20 Crore CGST/SGST.

B2C E-Invoicing Testing: Pilot rollout for dynamic QR code mandates on retail invoicing.

Who is Eligible & When Does it Apply?

Applicability #1

All GST registered businesses and tax professionals.

Step-by-Step Procedure & Compliance Roadmap

Check Eligibility for Section 128A Amnesty

Verify if outstanding Section 73 demand falls within eligible financial years.

Pay Admitted Tax via DRC-03

Deposit principal tax on or before notified cutoff date to obtain full waiver of interest and penalty.

Mandatory Documents Checklist

GST Council Press Releases, CBIC Statutory Notifications, Form DRC-01 notices

Common Mistakes & Compliance Risks to Avoid

•Assuming Section 128A waiver applies to Section 74 fraud notices (it applies ONLY to Section 73 non-fraud cases).

Frequently Asked Questions

What is Section 128A benefit under GST?

Section 128A provides complete relief from payment of interest and penalty for demand notices issued under Section 73 for FY 2017-18, 2018-19, and 2019-20, provided the taxpayer pays the entire basic tax amount on or before the notified deadline.

Interactive Tax Calculators

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Related Tax Knowledge

GST Notice Guide

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27. We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.