{"id":3210,"date":"2026-10-12T08:36:32","date_gmt":"2026-10-12T08:36:32","guid":{"rendered":"https:\/\/rnm.in\/blog\/?p=3210"},"modified":"2026-10-12T08:43:28","modified_gmt":"2026-10-12T08:43:28","slug":"gst-calendar-compliances-for-the-month-of-september-2026","status":"publish","type":"post","link":"https:\/\/rnm.in\/blog\/gst-calendar-compliances-for-the-month-of-september-2026\/","title":{"rendered":"GST Calendar \u2013Compliances for the month of September \u20192026"},"content":{"rendered":"

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Indirect Tax News Letter<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Nature of Compliances<\/b><\/td>\nDue Date<\/b><\/td>\n<\/tr>\n
GSTR-7 (Tax Deducted at Source \u2018TDS\u2019)\u00a0<\/span><\/td>\nOct 10, 2026<\/span><\/td>\n<\/tr>\n
GSTR-8 (Tax Collected at Source \u2018TCS\u2019)\u00a0<\/span><\/td>\nOct 10, 2026<\/span><\/td>\n<\/tr>\n
GSTR-1\u00a0<\/span><\/td>\nOct 11, 2026<\/span><\/td>\n<\/tr>\n
IFF- Invoice furnishing facility (Availing QRMP)<\/span><\/td>\nOct 13, 2026<\/span><\/td>\n<\/tr>\n
GSTR-6 Input Service Distributor<\/span><\/td>\nOct 13, 2026<\/span><\/td>\n<\/tr>\n
GSTR-2B (Auto Generated Statement)<\/span><\/td>\nOct 14, 2026<\/span><\/td>\n<\/tr>\n
GSTR-3B\u00a0<\/span><\/td>\nOct 20, 2026<\/span><\/td>\n<\/tr>\n
GSTR-5 (Non-Resident Taxable Person)<\/span><\/td>\nOct 20, 2026<\/span><\/td>\n<\/tr>\n
GSTR-5A (OIDAR Service Provider)<\/span><\/td>\nOct 20, 2026<\/span><\/td>\n<\/tr>\n
PMT-06 (who have opted for QRMP scheme)<\/span><\/td>\nOct 25, 2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Key Highlights of the September 2026<\/i><\/b><\/p>\n

ITC Blocking under Rule 86A Cannot Continue Beyond One Year<\/i><\/b><\/h3>\n

Case:<\/b> S.S. Gold v. Union of India & Ors.<\/span><\/i>
\n<\/b>Court: <\/b>Bombay High Court<\/span><\/h3>\n

Facts<\/b><\/h3>\n

The petitioner\u2019s Electronic Credit Ledger was blocked under Rule 86A on 17 May 2024 for an amount of approximately \u20b97.16 crore<\/span>.<\/b> The GST portal reflected the reason for blocking as the supplier being non-functional and its registration having been cancelled.<\/span><\/p>\n

The taxpayer challenged the blocking before the Bombay High Court.\u00a0<\/span><\/p>\n

Issue<\/b><\/h3>\n

Whether the restriction imposed on utilization of ITC under Rule 86A can continue beyond one year<\/span> from the date on which such restriction was imposed.<\/span><\/p>\n

Held<\/b><\/h3>\n

The Bombay High Court held that Rule 86A(3) expressly provides that the restriction ceases to have effect after expiry of one year from the date of its imposition.<\/span><\/p>\n

Since the ITC had been blocked on 17 May 2024, the statutory one-year period had expired. The Court accordingly allowed the petition and quashed the blocking order.<\/span><\/p>\n

 <\/p>\n

ITC BLOCKED UNDER RULE 86A CANNOT BE TREATED AS PRE-DEPOSIT FOR APPEAL<\/i><\/b><\/h3>\n

Case: <\/b>Spherion Solutions Private Limited v. Additional Commissioner, Adjudication, CGST Delhi North & Ors<\/span>.<\/span><\/i>
\n<\/span>Court: <\/b>Delhi High Court<\/span><\/h3>\n

Facts<\/b><\/h3>\n

The taxpayer’s ITC had been blocked under Rule 86A<\/span>.<\/b> The taxpayer was required to make the statutory pre-deposit for filing an appeal under Section 107(6)<\/span>.<\/b><\/p>\n

The taxpayer contended that the blocked ITC could not be utilized for making the pre-deposit because the Department itself had restricted its utilization.<\/span><\/p>\n

Issue<\/b><\/h3>\n

Whether ITC blocked under Rule 86A can be utilized or treated as available credit for satisfying the pre-deposit requirement under Section 107(6) for filing an appeal.<\/span><\/p>\n

Held<\/b><\/h3>\n

The Delhi High Court held that blocked ITC cannot be treated as freely available credit for satisfying the statutory pre-deposit requirement while the Rule 86A restriction continues.<\/span><\/p>\n

The Court recognized the practical difficulty faced by a taxpayer where its credit ledger is blocked and consequently directed appropriate relief in the circumstances of the case.<\/span><\/p>\n

 <\/p>\n

EMPLOYEE RECOVERY OF SUBSIDISED CANTEEN CHARGES NOT A TAXABLE SUPPLY<\/i><\/b><\/h3>\n

Case: <\/b>Torrent Pharmaceuticals Ltd.<\/span><\/i>
\n<\/b>Authority: <\/b>Gujarat Authority for Advance Ruling<\/span><\/h3>\n

Facts<\/b><\/h3>\n

Torrent Pharmaceuticals provided subsidized canteen facilities to employees at its:<\/span><\/p>\n

    \n
  • Indrad manufacturing plant;\u00a0<\/span><\/li>\n
  • Bhat R&D facility; and\u00a0<\/span><\/li>\n
  • Corporate Office, Ahmedabad.\u00a0<\/span><\/li>\n<\/ul>\n

    Part of the canteen cost was borne by the company, while the balance amount was recovered from employees through salary deductions.<\/span><\/p>\n

    The company sought clarification regarding the GST treatment of such employee recoveries and the availability of ITC on GST charged by the canteen service provider.\u00a0<\/span><\/p>\n

    Issue<\/b><\/h3>\n

    Whether the amount recovered from employees towards subsidized canteen facilities constitutes a <\/span>“<\/b>supply” under Section 7 of the CGST Act, and whether ITC is available on the GST charged by the canteen service provider.<\/span><\/p>\n

    Held<\/b><\/h3>\n

    The Gujarat AAR held that the amount recovered from employees towards the subsidized canteen facility does not constitute a taxable supply by the employer.<\/span><\/p>\n

    The AAR also held that ITC on the GST charged by the canteen service provider is available to the extent of the cost borne by the employer<\/span>,<\/b> subject to the applicable conditions.<\/span><\/p>\n

    The ruling also considered the statutory requirement relating to provision of canteen facilities and the proviso to Section 17(5)(b)<\/span>.<\/b>\u00a0<\/span><\/p>\n

     <\/p>\n

    BIOMETRIC AADHAAR AUTHENTICATION FOR GST REGISTRATION<\/i><\/b><\/p>\n

    Case:<\/b> Neha v. Union of India & Ors.<\/span><\/i>
    \n<\/span>Court:<\/b> Delhi High Court<\/span><\/p>\n

    Facts<\/b><\/h3>\n

    The proceedings concerned concerns relating to fraudulent GST registrations, including registrations obtained using stolen or frozen PAN\/Aadhaar details.<\/span><\/p>\n

    The Court was informed that biometric Aadhaar authentication was being undertaken in cases identified as risky by the system, but concerns remained regarding fraudulent registrations.<\/span><\/p>\n

    The Court also noted data placed before it concerning fraudulent GST registrations and tax evasion.<\/span><\/p>\n

    Issue<\/b><\/h3>\n

    Whether GST authorities should permit registration without biometric-based Aadhaar authentication, particularly in view of concerns regarding fraudulent registrations.<\/span><\/p>\n

    Held<\/b><\/h3>\n

    The Delhi High Court directed that, henceforth, GST registration should not be allowed without biometric-based Aadhaar authentication<\/span>.<\/b> The Court granted liberty to the authorities to place before it any practical difficulties in implementing the direction.<\/span><\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Indirect Tax News Letter Nature of Compliances Due Date GSTR-7 (Tax Deducted at Source \u2018TDS\u2019)\u00a0 Oct 10, 2026 GSTR-8 (Tax Collected at Source \u2018TCS\u2019)\u00a0 Oct 10, 2026 GSTR-1\u00a0 Oct 11, 2026 IFF- Invoice furnishing facility (Availing QRMP) Oct 13, 2026 GSTR-6 Input<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[253],"tags":[],"class_list":["post-3210","post","type-post","status-publish","format-standard","hentry","category-indirect-tax"],"yoast_head":"\nGST Calendar \u2013Compliances for the month of September \u20192026 -<\/title>\n<meta name=\"description\" content=\"Read September 2026 GST highlights on Rule 86A, ITC, employee canteen charges and 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