GST Updates
Latest circulars, notifications and newly inserted provisions, newest first.
- 2026-10-28 · Circular · 266/12/2026-GST
Clarifications regarding applicability of GST on certain services - reg.
This circular issues clarifications on the applicability of GST on certain services pursuant to recommendations of the GST Council. Specifically, it addresses the distinction between research and development services and consultancy services based on a self-certification mechanism.
- 2026-10-28 · Circular · 265/11/2026-GST
Clarification regarding classification and applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57 meeting held on 8 October 2026, at New Delhi - reg.
This circular clarifies the classification and GST rates for specific goods pursuant to the 57th GST Council meeting. It confirms that sublimation paper is classifiable under heading 4809 at 18% GST and that the toy entries under heading 9503 broadly cover all toys including dolls, puzzles, and models. Furthermore, it clarifies that the restriction on Input Tax Credit under the margin scheme for second-hand motor vehicles applies only to the purchased vehicle and not to other inputs or input services, and classifies registered seaweed extract bio-stimulants under heading 3101.
- 2026-10-27 · Notification · 07/2026
Amendment to notification No. 50/2018-Central Tax regarding persons required to deduct tax at source (TDS).
This notification amends the list of registered persons required to deduct tax at source under section 51 of the CGST Act. Specifically, it substitutes clause (d) to include registered persons receiving certain goods such as used cooking oil, plastic waste, tyre scrap, metal scrap, and e-waste.
- 2026-10-27 · Notification · Corrigendum to 06/2026-Central Tax
Amendment to notification No. 5/2017-Central Tax regarding persons exempt from registration
This notification amends Notification No. 5/2017-Central Tax to exclude persons engaged in the supply of specific goods like used cooking oil, plastic waste, and metal scrap from the exemption granted under section 23(2) of the CGST Act. The amendment specifies various tariff headings under the Customs Tariff Act for which the registration exemption shall no longer apply.
- 2026-10-26 · Notification · 05/2026- CT
Amendments to CGST Rules, 2017: Major Changes in Registration, Returns, Refunds, ITC and GST Compliance
The Central Government, vide Notification No. 05/2026–Central Tax dated 26th October 2026, has notified the Central Goods and Services Tax (Amendment) Rules, 2026, introducing comprehensive amendments to the CGST Rules, 2017. The amendments primarily aim to simplify GST registration procedures, streamline cancellation and revocation of registration, improve refund processing, strengthen ITC controls and enhance transparency in GST administration. Key Highlights: 1. GST Registration: Introduction of Rule 14B permitting suppliers selling goods through e-commerce operators to obtain registration in other States using the e-commerce operator's warehouse, subject to prescribed conditions. 2. Amendment of Registration: Revised Rule 19 prescribing timelines, procedures and deemed approval for amendments to registration particulars. 3. Cancellation and Suspension: Comprehensive changes to Rules 20, 21, 21A and 22 relating to cancellation, suspension and revocation of GST registration. 4. Input Tax Credit: Amendments relating to Input Service Distributor (ISD) provisions and restrictions on utilisation of electronic credit ledger under Rule 86A. 5. Refund Provisions: Significant changes to Rules 89, 90, 91 and 92, including revised refund documentation, ITC debit order, deemed acknowledgement of refund applications and system-based refund processing. 6. Composition Scheme and Returns: Changes to composition taxpayer reporting requirements and various GST return forms, including CMP-02, CMP-04, CMP-08, GSTR-4 and GSTR-9. 7. E-Way Bill: Extension of relevant e-way bill provisions to transportation through metro railways. 8. GST Notices and Proceedings: Changes to DRC-01, DRC-01A and DRC-07 formats, providing structured classification of proceedings and grounds for issuance of notices. 9. Electronic Credit Ledger: Introduction of Forms GST DRC-26, DRC-27 and DRC-28 for restriction of debit from the electronic credit ledger and filing and disposal of objections. 10. E-Invoicing: Revision of the e-invoice schema from Version 1.1 to Version 1.2, introducing additional supply-type codes. Important Effective Dates: Effective date Major provisions 1 November 2026 General commencement, Rule 14B and revised cancellation provisions 1 December 2026 Specified amendments to Rules 19, 44, 89 and refund application form 1 January 2027 E-invoice schema Version 1.2 1 April 2027 Major changes to suspension, cancellation, revocation, Rule 86A and related GST forms Note: The above summary covers the major amendments across the 98-page notification. Individual provisions have different commencement dates, as specified in the notification.
- 2026-10-26 · Notification · 06/2026- CT
Amendment to Notification No. 5/2017-Central Tax: Exclusion of Specified Goods from GST Registration Exemption
The Central Government, vide Notification No. 06/2026–Central Tax dated 27th October 2026, has amended Notification No. 5/2017–Central Tax dated 19th June 2017, exercising its powers under Section 23(2) of the CGST Act, 2017. The amendment substitutes the existing proviso and specifies five categories of goods for which the benefit of the said notification shall not be available to persons engaged in their supply. Key Highlights: The following categories of goods have been specifically excluded: 1. Used Cooking Oil – HSN Heading 1518. 2. Waste and Scrap of Plastics – HSN Heading 3915. 3. Waste and Scrap of Tyres – HSN Heading 4004. 4. Metal Scrap – Chapters 72 to 81. 5. Electrical and Electronic Waste and Scrap – HSN Heading 8549.
- 2026-10-26 · Notification · 04/2026 - CT
Amendment to Notification No. 13/2020-Central Tax regarding scope of e-invoicing
This notification expands the scope of e-invoicing requirements to include supplies received from unregistered persons subject to reverse charge and the import of services. It amends the principal notification No. 13/2020-Central Tax to incorporate these additional categories.
- 2026-10-26 · Notification · 03/2026 - CT
Appointing effective date for sections 153 to 155 of the Finance Act, 2026
The Central Government appoints November 1, 2026, as the commencement date for the provisions of sections 153, 154, and 155 of the Finance Act, 2026.
- 2026-10-26 · Circular · 264/10/2026-GST
Clarification in respect of the omission of rule 96 (10) of the Central Goods and Services Tax Rules, 2017 -reg.
Following the Supreme Court judgment in M/s Goodluck India Limited & Anr., this circular clarifies that the omission of rule 96(10) of the CGST Rules is effective retrospectively from 23.10.2017. Field formations are instructed to handle all pending proceedings concerning rule 96(10) in accordance with the ruling. The circular also notes that the same retrospective treatment applies mutatis mutandis to the omission of rules 89(4A) and 89(4B).
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