GST & Indirect Taxes Committee
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Annual Report
2025-2026
Certificate Course
Certificate Course on GST
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Course Curriculum-Physical Certificate Course on GST
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Assessment Test
List of Successful Members of GST Certificate Course
List of Successful Member for Certificate Course on GST
List of Qualified Members of other Certificate Course
List of Passed Participants for 2nd Assessment Test of Certificate Course on VAT held on 6th July 2018
Passed Participants for 1st Assessment Test of Certificate Course on VAT held on 23rd March, 2018
List of Successful Member for Certificate Course on Service Tax
List of Qualified Member for Certificate Course on Indirect Taxes
Attendance for Certificate Course on GST
CPE Events
GSTART
Programme Schedule
Technical Inputs
to Government
Budget Memoranda
Pre-Budget Memorandum Submitted
2024
2022
2021
2019
2018
Post Budget Memorandum Submitted
2026
2022
2021
2018
GST
2026
Representation for verification of CoP of CA Authorised Representative before GSTAT
2025
Suggestions on Practical Issues in GST
Suggestions on Enhancing Ease of Doing Business - CBIC
IMS Suggestions Accepted by Govt
GSTR 9 & 9C Suggestions accepted by Govt
Suggestions to Enhance Efficacy of GST Adjudication
Representation Seeking Clarification on Jurisdiction to Review and Decide Appeals.
Suggestions on Forms GSTR-9 & 9C
2024
Suggestions on the Invoice Management System (IMS) to the Goods and Services Tax Network (GSTN)
Representation to extend the last date for filing of appeals under Notification No. 53/2023 CT dated 02.11.2023 till 30th April 2024 and/or to include therein the orders under sections 29, 54, 73, 74 and 129 issued up to 31st October 2023
2023
Suggestions on Leveraging of Technology - Improvement of Taxpayer Services and Widening of Tax Base
2022
Concept Note on Aggregate Turnover under GST
Suggestions on Draft Form GSTR-3B
Representation to include Chartered Accountants as Technical Member of GST Appellate Tribunal
ICAI suggestions regarding Removal of Difficulties Order 2022
Representation to waive late fee payable on GST Annual Return and GST Reconciliation Statement for the Financial Year 2020-21, filed on or before 31st March, 2022
2021
Determination of time limit in the scenarios given in Circular No. 162/18/2021-GST 162/dated 25th September, 2021
Suggestions on GST Portal
2020
Representation for extension of due date of Annual Return and Audit from September 30, 2020 to December 31, 2020
Representation for permitting availment of ITC under GST pertaining to FY 2019-20 and correction in GSTR- 1 till March, 2021
Representation for devising mechanism for accepting part payment of taxes
Representation for difficulties in filing Annual Return in Form GSTR 9 for the year 2018-19
Representation for extension of due date of filing various Return under GST due to COVID – 19
Representation for providing login facility to CA for filing Reconciliation Statement in Form 9C
Representation for Difficulties in filing Annual Return in Form GSTR 9
Restriction in availment of input tax credit imposed by Rule 36(4) of CGST Rules, 2019
Representation for permitting availment of input tax credit under GST pertaining to Financial Year 2018-19
Unique Document Identification Number (UDIN) on Certificates/Reports
Concern over increasing the threshold limit from Rs. 2 Crore to Rs. 5 Crore for filing Reconciliation Statement in form GSTR-9C
2019
Representation for extension of last date for filing Annual Return from 31st August 2019 to 30th November 2019” – 23rd August, 2019
Representation for extension of last date for filing Annual Return from 30th June 2019 to 31st October 2019” – 21st June, 2019
2018
ICAI submitted representation for extension of due date of filing Form GSTR 9 & 9C
ICAI submit Suggestions on GSTR 9 & 9C (10.12.2018)
ICAI submitted suggestions on GST Annual Return Form
ICAI submitted representation for permitting availment of ITC under GST of FY 2017-18 till 31st December 2018
ICAI submitted representation suggesting non-deduction of TDS under MVAT Act after implementation of GST
ICAI submitted suggestions on GST Annual Return Form – 26th Sep, 2018
Suggestions on GST draft proposed return formats
ICAI submit suggestions on Amendments proposed in GST Acts – 18th July, 2018
ICAI submitted an alternative workable RCM under GST– Phased implementation – 17th July, 2018
ICAI submits suggestion to Government on GST - 12th July,2018
ICAI develop and submit GST Audit Report and statement of particulars - 31st May, 2018
ICAI submit representation for hosting Advance Ruling Judgement on one website - 31-05-2018
ICAI submit suggestions on GST law on construction & refund etc. 27.03.18
ICAI suggests the SUF Model on return filing and enabling credit - 26.03.2018
Representation for clarifying that Input Tax Credit should not be denied to buyer for mistake of seller
Representation for allowing KKC Credit under GST
Representation submitted on issues in filing GSTR 1 and TRAN 1
Publications
Background Material on GST
Volume-I
Volume-II
Handbooks
Handbook on Applicability of GST on Agricultural Sector – (25.02.2026)
Handbook on Composition Scheme Under GST-February (3rd) 2026 Edition - (17.02.26)
Handbook on Refunds under GST –(28.01.2026)
Handbook on E-Commerce Operators under GST– (02.01.2026)
Handbook on Interest, Late Fee & Penalties under GST - (23.12.2025)
Handbook on Foreign Trade Policy – Incentives, Schemes & Related FAQs – (11.12.2025)
Handbook on Advance Ruling under GST – (11.12.2025)
Handbook on Registration under GST – (11.12.2025)
Handbook on Blocked Credit under GST – (11.12.2025)
Handbook on Input Service Distributor under GST(15.10.2025)
Handbook on Inspection, Search, Seizure and Arrest under GST – (14.08.2025)
Handbook on Exempted Supplies under GST – (15.04.2025)
Handbook on Reverse Charge under GST - (14.02.2025)
Handbook on TDS Provisions under GST – (30.10.2023)
Handbook on Returns and Payments under GST-(14-10-2022)
Handbook on Accounts & Records under GST – (02.07.2022)
Handbook on Finalisation of Accounts with GST perspective 23-12-2020
Handbook on Liability to Pay in Certain Cases under GST-23-12-2020
Handbook on Show Cause Notice - Approach and Reply under GST - 23rd August, 2020
Handbook on E-way Bill under GST
Handbook on Job Work under GST
Handbook on Casual Taxable Person under GST
Technical Guide / Other Publications
Significant Judicial and Advance Rulings in GST-A Compilation – (09-02-2026)
Practical Guide to GST Disputes – (23.06.2025)
GST Act(s) and Rule(s) – Bare Law – (11.04.2025)
Guide to CA Certificates in GST - (26.12.2024)
Technical Guide on Departmental GST Audit of Entities with Multiple GSTINs - (14.12.2024)
Compliances of GST in Banking Sector (14.03.2024)
CDS Online Purchase
Knowledge Sharing
Budget 2026
Budget Highlights 2026-27
Relevant Extract of The Finance Bill, 2026
Budget 2025
The Finance Act, 2025 (Relevant extract)
E-Newsletter on GST
2026
2025
2024
2023
2022
2021
2020
GST Updates
2026
2025
2024
2023
2022
2021
2020
Topic wise BGM
E-Learning on GST
Other Resources
Articles
10 Point GST Series
Legal Updates
Summary of Significant Notifications and Circulars issued by CBIC
Archives
GST Statutes
