Customs And GST Alert - January 2026.

NEWS UPDATES

• The Central Government has assigned benches to various judicial and technical members of the GST Appellate Tribunal (GSTAT).
• From the tax period November 2025, Table 2 of Form GSTR-3B i.e., figures of inter-state outward supplies made to unregistered persons, composition taxable persons, and Unique Identification Number (UIN) holders, shall be auto-populated from details reported in Form GSTR-1/1A, and these figures shall not be editable.
• The Central Government has proposed to restrict the filing of Form GSTR-3B in cases where the closing balance of the Electronic Credit Reversal and Re-claimed Statement or RCM Liability/ ITC Statement is negative until such negative balance is cleared by payment in cash or reversal of input tax credit (ITC).