GST:The CBIC clarified that the omission of CGST Rule 96(10) applies retrospectively from October 23, 2017, and this same principle applies mutatis mutandis to the omission of rules 89(4A) and 89(4B). The retrospective omission means pending proceedings cannot continue, effectively invalidating active proceedings tied to those omitted provisions.(27.10.2026)

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GST:

The CBIC clarified that the omission of CGST Rule 96(10) applies retrospectively from October 23, 2017, and this same principle applies mutatis mutandis to the omission of rules 89(4A) and 89(4B). The retrospective omission means pending proceedings cannot continue, effectively invalidating active proceedings tied to those omitted provisions.

[Circular No. 264/10/2026-GST dated 26.10.2026]