01/2026-GST: A Roadmap for Jammu & Kashmir to Curb Mining Sector EvasionThe Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 01/2026-GST (dated August 3, 2026), mandating structured coordination between CGST field formations and State Mining Authorities. Monthly Action Matrix: Cross-verify monthly returns against Seizure Memos, Royalty Payment Records, and Weighbridge Logs maintained by mining checkpoints across J&K. GST authorities should cross-check royalty payment data from the Geology & Mining Department against RCM tax payments in GSTR-3B. The article suggests comparing royalty and Dead Rent payments made to the Mining Department with GST paid under RCM in GSTR-3B to detect non-compliance.