Monthly Newsletter

GSTN has extended the implementation date for mandatory capture of Ship-To GSTIN in Bill-To / Ship-To transactions from 15 June 2026 to 1 August 2026. The date for voluntary closure of E-Way Bills has been extended accordingly. The additional time allows taxpayers and ERP vendors to update their systems before the validation becomes mandatory, and businesses should treat this as a firm deadline with no further extensions expected.

GSTN has introduced changes to the E-Invoice API, E-Way Bill by IRN API and E-Way Bill Closure API. The modifications support the upcoming implementation of Ship-To GSTIN validation and voluntary E-Way Bill closure functionality. Businesses using ERP integrations or third-party API providers should coordinate with their technology teams to ensure systems are updated and tested before the 1 August 2026 implementation date.

CBIC has clarified the jurisdiction for ongoing GST proceedings when a taxpayer changes their Principal Place of Business. Any assessment, audit, investigation, scrutiny or adjudication already initiated by the competent jurisdiction will continue to remain valid, even after the change in jurisdiction. The Circular also provides a framework for administrative transfer of records, ensuring continuity of proceedings and preventing duplication or jurisdictional disputes.

The Income Tax Department has enabled online filing and Excel utilities for ITR-3 on the e-filing portal. Professionals, proprietorship businesses and individuals having income from business or profession may now begin filing returns for AY 2026-27 without waiting for additional utilities. Early filing is strongly advisable to avoid last-minute portal congestion before the 31 July 2026 statutory deadline for non-audit cases.

MCA has extended the due date for filing Form DPT-3 for FY 2025-26 from 30 June 2026 to 31 July 2026 without payment of additional fees. The extension has been granted considering the disruption caused by the fire incident at the MCA Data Centre and subsequent restoration activities. Companies should utilise the extended window to file DPT-3 reporting all deposits and exempt transactions as of 31 March 2026.

MCA granted a one-time extension for reserved company names, reserved LLP names and resubmission of forms whose validity was expiring between 21 June and 30 June 2026. The revised validity has been extended up to 10 July 2026. This relaxation provides relief to companies and LLPs that were affected by the MCA21 system disruption and could not act on their pending applications during the affected period.