What is the key clarification in Instruction Instruction No. 01/2026-GST?

This CBIC Instruction No. 01/2026-GST, issued on 03 August 2026 by the GST-Investigation Wing, establishes a mandatory inter-agency framework between CGST field formations and State Mining Authorities to curb tax evasion in mineral extraction. Stemming from Comptroller and Auditor General (C&AG) audit findings on mining revenue leakages, this directive operationalizes institutional data sharing on mineral seizures, vehicle interceptions, and lease cancellations to detect unregistered operations,

Who issued Instruction No. 01/2026-GST and what is its effective date?

Issued by CBIC, Government of India on 03 August 2026.

CBIC Instruction Instruction No. 01/2026-GST — Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals.

Legal Citation CBIC Instruction No. Instruction No. 01/2026-GST, dt. 03-08-2026

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Executive Analysis & Operative Guidance

✦ Executive Directive & Regulatory Background

This CBIC Instruction No. 01/2026-GST, issued on 03 August 2026 by the GST-Investigation Wing, establishes a mandatory inter-agency framework between CGST field formations and State Mining Authorities to curb tax evasion in mineral extraction.

Key Statutory Takeaways & Compliance Mandates

Export of Services & Rupee Realization Stemming from Comptroller and Auditor General (C&AG) audit findings on mining revenue leakages, this directive operationalizes institutional data sharing on mineral seizures, vehicle interceptions, and lease cancellations to detect unregistered operations, suppressed turnover, and unbilled mineral transportation.

Key directives require Principal Chief Commissioners of CGST Zones to appoint designated Nodal Officers to spearhead data coordination.

E-Invoicing & Compliance Systems Formations must cross-verify mineral transit permits against filed GSTR-1, GSTR-3B, and e-way bills to detect concealed turnover.

Actionable intelligence on illicit extraction must be escalated to jurisdictional Commissionerates and the DGGI for immediate recovery proceedings.

Key Procedural Changes & Industry Impact

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Inter-Agency Intelligence Sharing Mechanism

Mandates institutional data transfer from State Mining Departments to CGST formations on illegal extraction, seizures, and canceled mining leases.
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Appointment of Dedicated Zonal Nodal Officers

Requires Principal Chief Commissioners of all CGST Zones to designate nodal officers for streamlined coordination with state authorities.
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Cross-Verification with GST Returns & e-Way Bills

Enforces systematic reconciliation of mineral transit permits against GSTR-1, GSTR-3B, and e-way bill disclosures to detect concealed turnover.

Instruction No. 01/2026-GST — Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals.

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