On 26 October 2026, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular Nos. 257 to 264/2026-GST, following the recommendations of the 57th GST Council meeting.
Subject of these circulars are as under: –
| S.No. | Circular No | Subject |
| 1 | 257/03 | Guidelines for GST registration applications |
| 2 | 258/04 | Guidelines on demand, adjudication and appeal proceedings |
| 3 | 259/05 | Pre-deposit for filing appeals |
| 4 | 260/06 | Input Service Distributor (ISD) matters |
| 5 | 261/07 | Section 17(4) for banking companies and financial institutions |
| 6 | 262/08 | ITC on demo vehicles under the dealer-agency model |
| 7 | 263/09 | Receipt and realisation of export proceeds |
| 8 | 264/10 | Omission of Rule 96(10) of the CGST Rules |
