Clause (d) of Notification No. 50/2018-Central Tax is substituted. Any registered person receiving supply of used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) or electrical and electronic waste and scrap (heading 8549) from another registered person is required to deduct tax at source under section 51 of the CGST Act.Earlier, clause (d) covered only receipt of metal scrap. The notification comes into force on 1 November 2026.Previous Notification: • Notification No. 50/2018 – Central Tax dated 13 September 2018• Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.
Clause (d) of Notification No. 50/2018-Central Tax is substituted. Any registered person receiving supply of used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) or electrical and electronic waste and scrap (heading 8549) from another registered person is required to deduct tax at source under section 51 of the CGST Act.Earlier, clause (d) covered only receipt of metal scrap. The notification comes into force on 1 November 2026.Previous Notification: • Notification No. 50/2018 – Central Tax dated 13 September 2018• Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.
Notification No. 5/2017-Central Tax exempts persons making only supplies taxable under reverse charge from obtaining registration. Its proviso is substituted to provide that this exemption will not apply to persons supplying used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) and electrical and electronic waste and scrap (heading 8549).Earlier, the proviso covered only suppliers of metal scrap. The notification comes into force on 1 November 2026.
Notification No. 5/2017-Central Tax exempts persons making only supplies taxable under reverse charge from obtaining registration. Its proviso is substituted to provide that this exemption will not apply to persons supplying used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) and electrical and electronic waste and scrap (heading 8549).Earlier, the proviso covered only suppliers of metal scrap. The notification comes into force on 1 November 2026.
Registration: new rule 14B allows a seller supplying goods through e-commerce operators to obtain registration in another State without physical presence, by declaring the e-commerce operator’s warehouse as principal place of business, subject to the operator’s consent and a tax limit of ₹2.5 lakh per month on supplies to registered persons. Rule 19 (amendment of registration) is substituted with fixed timelines, deemed approval where the officer does not act and deemed rejection where the applicant does not reply; new rule 83C provides for amendment of GST Practitioner enrolment. Rule 20 (cancellation on request) is substituted with automatic cancellation by the portal in specified cases, and rule 21 is substituted. Rules 21A, 22 and new rule 23A provide for system-based suspension, cancellation and revocation for non-filing of returns or non-furnishing of bank details from 1 April 2027.Refunds and ISD: in rule 89, the cap of 1.5 times the value of like domestic goods for export refund is removed; a new formula for inverted duty refund is prescribed, with Net ITC including input services and, from 1 April 2027, capital goods; the order of debiting the credit ledger is prescribed. Refund applications are to be acknowledged within 10 days (earlier 15), failing which they are deemed acknowledged, and provisional refund orders may be generated by the portal within 3 working days. Rules 36, 39, 54 and 60 are amended for the Input Service Distributor. Rule 86A (blocking of credit ledger) is amended from 1 April 2027 with new forms DRC-26, DRC-27 and DRC-28.Introduces a provision for system-based processing of provisional refund orders, enabling the GST portal to generate such orders within three working days, subject to prescribed conditions.Other changes: due date of GSTR-5 changed from the 20th to the 13th; ‘April’ replaced by ‘June’ in rule 62(5); metro railway added in rule 138(2A) for e-way bill; Part B of DRC-22 for rejection of objection against provisional attachment. Forms REG-01, REG-14, REG-16, REG-32, REG-33, RFD-01, CMP-08, GSTR-4, GSTR-6, GSTR-7A, DRC-01, DRC-01A, DRC-07, CMP-02, CMP-04, REG-17, REG-31 and INV-01 are amended or substituted and new forms REG-05A and REG-34 to REG-38 are inserted. The rules come into force on 1 November 2026, except specified provisions effective from 1 December 2026, 1 January 2027 and 1 April 2027.
Registration: new rule 14B allows a seller supplying goods through e-commerce operators to obtain registration in another State without physical presence, by declaring the e-commerce operator’s warehouse as principal place of business, subject to the operator’s consent and a tax limit of ₹2.5 lakh per month on supplies to registered persons. Rule 19 (amendment of registration) is substituted with fixed timelines, deemed approval where the officer does not act and deemed rejection where the applicant does not reply; new rule 83C provides for amendment of GST Practitioner enrolment. Rule 20 (cancellation on request) is substituted with automatic cancellation by the portal in specified cases, and rule 21 is substituted. Rules 21A, 22 and new rule 23A provide for system-based suspension, cancellation and revocation for non-filing of returns or non-furnishing of bank details from 1 April 2027.Refunds and ISD: in rule 89, the cap of 1.5 times the value of like domestic goods for export refund is removed; a new formula for inverted duty refund is prescribed, with Net ITC including input services and, from 1 April 2027, capital goods; the order of debiting the credit ledger is prescribed. Refund applications are to be acknowledged within 10 days (earlier 15), failing which they are deemed acknowledged, and provisional refund orders may be generated by the portal within 3 working days. Rules 36, 39, 54 and 60 are amended for the Input Service Distributor. Rule 86A (blocking of credit ledger) is amended from 1 April 2027 with new forms DRC-26, DRC-27 and DRC-28.Introduces a provision for system-based processing of provisional refund orders, enabling the GST portal to generate such orders within three working days, subject to prescribed conditions.Other changes: due date of GSTR-5 changed from the 20th to the 13th; ‘April’ replaced by ‘June’ in rule 62(5); metro railway added in rule 138(2A) for e-way bill; Part B of DRC-22 for rejection of objection against provisional attachment. Forms REG-01, REG-14, REG-16, REG-32, REG-33, RFD-01, CMP-08, GSTR-4, GSTR-6, GSTR-7A, DRC-01, DRC-01A, DRC-07, CMP-02, CMP-04, REG-17, REG-31 and INV-01 are amended or substituted and new forms REG-05A and REG-34 to REG-38 are inserted. The rules come into force on 1 November 2026, except specified provisions effective from 1 December 2026, 1 January 2027 and 1 April 2027.
Notification No. 13/2020-Central Tax, which specifies the persons required to issue e-invoices under rule 48(4) of the CGST Rules, is amended. Earlier, e-invoice was required for supplies to registered persons and for exports.E-invoice will now also be required for (i) supplies received from an unregistered person where the recipient pays tax under reverse charge, and (ii) import of services. The amendment comes into force on 1 January 2027.
Notification No. 13/2020-Central Tax, which specifies the persons required to issue e-invoices under rule 48(4) of the CGST Rules, is amended. Earlier, e-invoice was required for supplies to registered persons and for exports.E-invoice will now also be required for (i) supplies received from an unregistered person where the recipient pays tax under reverse charge, and (ii) import of services. The amendment comes into force on 1 January 2027.
The Central Government has appointed 1 November 2026 as the date from which sections 153, 154 and 155 of the Finance Act, 2026 (4 of 2026) come into force. These sections amend sections 15, 34 and 54 of the CGST Act, 2017.Section 15(3)(b) is substituted. A discount given after the supply is now excluded from the value of supply if the supplier issues a credit note for it and the recipient reverses the input tax credit attributable to the discount, in terms of section 34. The earlier conditions that the discount must be agreed at or before the time of supply and linked to specific invoices are removed. Section 34(1) is amended so that a credit note can also be issued where such a discount is given.Section 54(6) is amended so that provisional refund (90%) is also available for refund of unutilised input tax credit on account of inverted duty structure. Section 54(14) is amended so that the minimum refund limit of ₹1,000 does not apply where refund is claimed on goods exported out of India with payment of tax.
The Central Government has appointed 1 November 2026 as the date from which sections 153, 154 and 155 of the Finance Act, 2026 (4 of 2026) come into force. These sections amend sections 15, 34 and 54 of the CGST Act, 2017.Section 15(3)(b) is substituted. A discount given after the supply is now excluded from the value of supply if the supplier issues a credit note for it and the recipient reverses the input tax credit attributable to the discount, in terms of section 34. The earlier conditions that the discount must be agreed at or before the time of supply and linked to specific invoices are removed. Section 34(1) is amended so that a credit note can also be issued where such a discount is given.Section 54(6) is amended so that provisional refund (90%) is also available for refund of unutilised input tax credit on account of inverted duty structure. Section 54(14) is amended so that the minimum refund limit of ₹1,000 does not apply where refund is claimed on goods exported out of India with payment of tax.
This notification extends the due date for furnishing the return in FORM GSTR-3B for the month of March 2026 up to 21 April 2026. The extension applies to registered persons required to furnish returns under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017. The notification has been issued under Section 39(6) of the CGST Act, 2017, on the recommendations of the GST Council.
This notification extends the due date for furnishing the return in FORM GSTR-3B for the month of March 2026 up to 21 April 2026. The extension applies to registered persons required to furnish returns under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017. The notification has been issued under Section 39(6) of the CGST Act, 2017, on the recommendations of the GST Council.
This notification empowers the Principal Bench of the Appellate Tribunal, New Delhi, constituted under Section 109(3) of the CGST Act, 2017, to hear appeals made under Section 101B of the Act. The notification has been issued under the powers conferred by Section 101A(1A) of the CGST Act, on the recommendations of the GST Council. It is deemed to have come into force with effect from 1 April 2026.Note: The footnote states that the reference “18/2024” shall be read as “02/2026”, as corrected through Corrigendum S.O. 2349(E) dated 8 May 2026.
This notification empowers the Principal Bench of the Appellate Tribunal, New Delhi, constituted under Section 109(3) of the CGST Act, 2017, to hear appeals made under Section 101B of the Act. The notification has been issued under the powers conferred by Section 101A(1A) of the CGST Act, on the recommendations of the GST Council. It is deemed to have come into force with effect from 1 April 2026.Note: The footnote states that the reference “18/2024” shall be read as “02/2026”, as corrected through Corrigendum S.O. 2349(E) dated 8 May 2026.
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
New rule 9A is inserted to allow electronic grant of GST registration within three working days based on system-based risk analysis.New rule 14A introduces an optional registration scheme for taxpayers having monthly output tax liability up to ₹2.5 lakh.Procedures for withdrawal from the option, Aadhaar authentication, and related registration forms are prescribed.Effective Date of Notification:1 November 2025
New rule 9A is inserted to allow electronic grant of GST registration within three working days based on system-based risk analysis.New rule 14A introduces an optional registration scheme for taxpayers having monthly output tax liability up to ₹2.5 lakh.Procedures for withdrawal from the option, Aadhaar authentication, and related registration forms are prescribed.Effective Date of Notification:1 November 2025
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The due date for furnishing the return under sub-section (1) of section 39 for the month of September, 2025 is extended till 25th October, 2025. The due date for furnishing the return under the proviso to sub-section (1) of section 39 for the quarter July, 2025 to September, 2025 is also extended till 25th October, 2025.17-2025Effective Date:18th October, 2025Previous Notification:Not mentioned in the notification.
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The due date for furnishing the return under sub-section (1) of section 39 for the month of September, 2025 is extended till 25th October, 2025. The due date for furnishing the return under the proviso to sub-section (1) of section 39 for the quarter July, 2025 to September, 2025 is also extended till 25th October, 2025.17-2025Effective Date:18th October, 2025Previous Notification:Not mentioned in the notification.
