Circular · 26-10-2026

264/10/2026-GST

Clarification in respect of the omission of rule 96 (10) of the Central Goods and Services Tax Rules, 2017 -reg.

Short summary

Following the Supreme Court judgment in M/s Goodluck India Limited & Anr., this circular clarifies that the omission of rule 96(10) of the CGST Rules is effective retrospectively from 23.10.2017. Field formations are instructed to handle all pending proceedings concerning rule 96(10) in accordance with the ruling. The circular also notes that the same retrospective treatment applies mutatis mutandis to the omission of rules 89(4A) and 89(4B).