GST notices, appeals and case law, in plain words

Where you stand on a GST question, with the court's own words behind it. Free GST research with Nira, no credit card needed.

News

GST news · 57th GST Council · updated 1 Nov 2026
57th GST Council: what has changed for your GST notice or appeal, as of 1 November 2026
Since the 57th GST Council (8 Oct 2026) CBIC has barred notices under ₹10,000 and issued Circular 258. The multi-year notice fix is not law; the courts differ.
2 Nov 2026 · 11 min read

Digest · Issue of 3 November 2026
This week in GST case law: rulings of 13 October to 2 November 2026, and CBIC's October circulars
Eight GST rulings decided from 13 October to 2 November 2026, with the courts' own words, and CBIC Circulars 257 to 266 and Instruction 02/2026.
3 Nov 2026 · 8 min read

Guide · GST Appellate Tribunal
GSTAT in 2026: benches, filing, pre-deposit and time limits for a GST second appeal
How to appeal to the GST Appellate Tribunal: 31 State Benches, FORM GST APL-05, the 10% pre-deposit with a rupee example, and time limits after 31 July 2026.
2 Nov 2026 · 11 min read
Explainer · Notices
Section 73 vs 74 vs 74A of the CGST Act: which applies to your notice, and what it costs
Sections 73 and 74 cover FY 2023-24 and earlier; 74A covers FY 2024-25 onwards. Penalty, payment windows, DRC-01A and how to challenge a wrong section.
2 Nov 2026 · 11 min read

Case law · GST input tax credit · as of 1 Nov 2026
Section 16(4) ITC time limit and the 16(5)/(6) relief: which years, what the courts said, what is still open
Section 16(5) saves ITC for FY 2017-18 to 2020-21 if the return was filed by 30 Nov 2021. Year-by-year table, how to fix an order, and each ruling's status.
2 Nov 2026 · 11 min read

Guide · Claude and ChatGPT
Use Nira in Claude and ChatGPT
Connect Nira, a research tool for Indian GST case law, to Claude or ChatGPT. Steps for claude.ai, Claude Code and ChatGPT, the seven tools, limits and privacy.
2 Nov 2026 · 5 min read
Free tool · Limitation
Is my GST notice time-barred? The section 73, 74 and 74A calculator
Count from the annual return's due date: 3 years for a s.73 order, 5 for s.74, 42 months for a s.74A notice. Dates for FY 2017-18 to 2025-26 and a free calculator.
2 Nov 2026 · 16 min read
Free tool · GST case law
GST case law search that is free to start, with the court's own words
Search GST case law with Nira, free to start: ask in plain words, no credit card needed, and get the court's own words and how each decision binds you.
2 Nov 2026 · 8 min read