When a notification changes a rate, slab or limit that one of our calculators uses, we update the tool and log the change here with its official source.
30 Jun 2026
GSTAT appeal deadline extended to 31 July 2026
Appeals under s.112(1) against orders communicated before 1 May 2026, and applications under s.112(3) against orders passed before 1 Feb 2026, can be filed before the GST Appellate Tribunal up to 31 July 2026. Replaces the earlier 30 June 2026 date (S.O. 4220(E), 17 Sept 2025). Other cases follow the normal 3-month / 6-month limits. A token-intent mechanism on the GSTAT e-filing portal counts as timely filing if completed within 60 days.
Affects: Notice types, Notice reply templates
EY Tax Alert: S.O. 3502(E), F. No. A-50/7/2025-GSTAT-DoR, 30 June 2026
8 May 2026
Central Rules under all four Labour Codes notified
MoLE notified the Central Rules under all four Codes on 8 May 2026 — Wages G.S.R. 343(E), Social Security G.S.R. 344(E), Industrial Relations G.S.R. 342(E), and OSH Code rules — plus model standing orders (manufacturing, services, mining), the worker re-skilling fund, and designated authorities. They apply where the Central Government is the appropriate government (railways, mines, PSUs, multi-state establishments); most state rules were still pending. Calculators now date-stamp the 21 Nov 2025 enforcement with the 8 May 2026 procedural framework.
Affects: Wage & PF (50% rule), Gratuity, ESI, Salary calculator, Compliance checklist, Bonus, Maternity benefit, Overtime, Retrenchment, Full & final settlement, Standing orders
Khaitan & Co ERGO: MoLE notifications G.S.R. 342–344(E), 8 May 2026
21 Apr 2026
GSTR-3B for March 2026 extended to 21 April 2026
Notification No. 01/2026–Central Tax, G.S.R. 302(E), extends the s.39(6) due date for furnishing GSTR-3B for March 2026 to 21 April 2026 (effective 20 April 2026). Late fee and s.50 interest for that period run from 22 April 2026. The calendar marks the notified date; the penalty calculator treats 21 April as the due date for March 2026.
Affects: GST late fee, GSTR-1 vs 3B
CBIC Notification No. 01/2026–Central Tax, G.S.R. 302(E), 21 April 2026
22 Sept 2025
GST 2.0: 4 slabs collapsed to 5% / 18% with 40% de-merit rate
On the 56th GST Council's recommendation (3 Sept 2025), the 12% and 28% slabs were largely merged into a 5% merit rate and 18% standard rate from 22 Sept 2025, with a 40% de-merit rate for sin and luxury goods (tobacco, pan masala, aerated drinks, large cars/SUVs, yachts). Life and health insurance for individuals went Nil; UHT milk, chena/paneer and Indian breads went Nil; small cars (≤1200cc petrol / ≤1500cc diesel, ≤4000mm), 2-wheelers ≤350cc, TVs, ACs and cement moved 28%→18%. Tobacco-group goods stay on old rates plus cess until compensation-loan obligations end. Old values are archived per HSN in the Council's Annexures I–II.
Affects: GST liability, HSN/SAC lookup, Composition scheme, Export refund
PIB: 56th GST Council recommendations, effective 22 Sept 2025
