The Central Board of Indirect Taxes and Customs (CBIC) has communicated to the Ministry of Parliamentary Affairs that there will be no legislative or non-legislative business for them to present to Parliament in the upcoming Budget Session of 2026.
An Office Memorandum has been issued by the GST Policy Wing of the CBIC, which is part of the Department of Revenue in the Ministry of Finance. This memorandum serves to provide important information regarding recent developments in GST policy.
The Office Memorandum, issued from Kartavya Bhavan-I, New Delhi, cited that the information was provided in response to a request from the Ministry of Parliamentary Affairs asking for information on Bills and other items of government business possible to be taken up during the Budget Session of Parliament. With the consent of the competent authority, the communication has been issued
The CBIC has notified “NIL” under Part I: Legislative Business. It shows that no new GST, Customs, or other indirect tax Bills are proposed to be rolled out in the Budget Session 2026. It confirms that no pending Bills are scheduled for consideration or passage, and no draft Bills are at any phase of Cabinet approval or inter-ministerial consultation.
The Ministry of Parliamentary Affairs, that use proforma, needs detailed disclosures like title and purpose of proposed Bills, Cabinet readiness, expected date of introduction, and whether passage is needed during the session. The lack of entries in all such columns shows that the CBIC does not plan any legislative intervention in the indirect tax structure in the forthcoming session.
In relation to non-legislative business addressing matters of public significance, the CBIC has declared a status of “NIL.” This signifies that there will be no reports, policy papers, or time-sensitive issues concerning GST or indirect taxes put forward for discussion or debate in Parliament during the Budget Session of 2026.
The development shows a stage of legislative stability in the indirect tax regime, recommending that the government does not have the motive to roll out the statutory amendment to GST or customs laws via Parliament in the immediate term. As no major legislative disruptions are anticipated during the session, this delivers certainty up to a limit for businesses and taxpayers.
But no action of Parliament does not signify that no administrative or procedural changes can take place.
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Prashant Sharma, Deputy Commissioner (GST), signed the Office Memorandum and addressed it to the Assistant Commissioner, CX-9, CBIC. With the coming Union Budget, it is anticipated that the attention will stay focused on fiscal announcements and executive policy measures instead of the revisions to the GST or indirect tax laws via Parliament.
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