GST Refund Update: Clarification on Rule 96(10) Omission and Its Applicability from 23 October 2017

Last updated: 28 October 2026

Save Share

Quick Summary

This notification provides clarification regarding the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017. It addresses doubts raised by tax officers and taxpayers concerning the retrospective applicability of this omission, particularly in light of various court decisions. The clarification aims to ensure uniform implementation of GST law across all field formations.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes & Customs
GST Policy Wing
****

Room No. 16039, Kartavya Bhawan-01
New Delhi, Dated: 26.10.2026

To,

The Principal Chief Commissioners/ Chief Commissioners (All)
The Principal Director General/ Director General (All)

Madam/Sir,

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

Attention is invited to the decisions of various Courts on the issue of retrospective applicability of omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the CGST Rules”). Doubts are being raised by the tax officers as well as taxpayers on the issue as to whether in view of these judgements the omission of sub rule (10) of rule 96 of the CGST Rules, made w.e.f. 08.10.2024 vide notification No. 20/2024 Central Tax, dated 8.10.2024, is applicable retrospectively from 23.10.2017 (date from which it was brought into effect), as ruled by the Courts.

2. The matter has been examined. In order to ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under sub section (1) of section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) clarifies the issues as under.

FAQ :

The notification clarifies the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, and its applicability.

The notification specifically discusses the omission of sub-rule (10) of Rule 96 of the Central Goods and Services Tax Rules, 2017.

Doubts have arisen among tax officers and taxpayers regarding the retrospective applicability of the omission of Rule 96(10) from 23 October 2017, following court judgments.

The omission of Rule 96(10) was made effective from 8 October 2024, via notification No. 20/2024 Central Tax.

The purpose is to ensure uniformity in the implementation of GST law across all field formations.

Notification No : 264/10/2026-GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003355/ENG/Circulars

16 Views Comment Share GST Report

Notification posted by

CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments