GST Notification No 03/2026-CTR The Government has amended Notification No. 10/2025–Central Tax (Rate) to provide GST exemption on Psyllium Seeds (Isabgol/Isobgul) under HSN Code 1211 90 13. From 1st November 2026, supplies of Psyllium Seeds (Isabgol) falling under HSN 1211 90 13 will be exempt from GST, subject to correct product classification. Notification No 03-2026-CTR
GST Notification No 07/2026-CT The Government has amended Notification No. 50/2018–Central Tax to extend the applicability of Tax Deducted at Source (TDS) under Section 51 of the CGST Act, 2017, to registered taxpayers purchasing specified waste and scrap materials from other registered suppliers. Goods Covered under GST TDS from 01-11-2026. HSN Code Description of Goods … Read more
GST Notification No 06/2026-CT The Government has amended Notification No. 5/2017–Central Tax to withdraw the exemption from GST registration available to persons exclusively supplying goods or services on which tax is payable by the recipient under Reverse Charge Mechanism (RCM), in respect of specified goods from 01-11-2026. HSN Code Description of Goods 1518 Used cooking … Read more
GST Notification No 04/2026-CT The Central Government has amended Notification No. 13/2020-Central Tax dated 21.03.2020, issued under Rule 48(4) of the CGST Rules, 2017, to expand the scope of e-invoicing.The amendment shall come into force from 01.01.2027. Under the amended notification, e-invoicing shall cover the following transactions: Supply of goods or services or both to … Read more
GST Notification No 03/2026- Central Tax The Central Government has notified 01.11.2026 as the effective date for implementation of Sections 153 to 155 of the Finance Act, 2026. The key amendments are as follows: Section 153 & 154 of Finance Act 2026 – Post-Supply Discounts [Sections 15(3)(b) and 34(1)] With effect from 01.11.2026, the requirement … Read more
Notification No 02/2026-CT Notification No. 02/2026-CT Dated 07-05-2026 Issued for GSTAT Principal Bench Empowered to Hear Appeals Against NAAAR Orders from 1 April 2026. The Central Government has authorized the Principal Bench of GST Appellate Tribunal (GSTAT), New Delhi to hear appeals filed under Section 101B of the CGST Act. Section 101B deals with appeals … Read more
GST Notification No 01/2026-CT The CBIC has issued GST Notification No 01/2026-CT to extend the due date of GSTR-3B for the month of March-2026.Normally, taxpayers are required to file this return by the prescribed due date under section 39 of the CGST Act. However, based on the recommendation of the GST Council, the Commissioner has … Read more
Introduction of Valuation Rule under Rule 31D- GST Notification No 20/2025 (CT) The CBIC has issued GST Notification No 20/2025 (CT) for Introduction of Valuation Rule under Rule 31D on 31-12-2025 which will be applicable from 01-02-2026. Separate Valuation Rule 31D has been inserted for supply of tobacco products mentioned in Notification No 20/2025-CT dated … Read more
Retail Sales Price Based Valuation under GST for Specified Tobacco Products The CBIC has issued Retail Sales Price Based Valuation under GST for Specified Tobacco Products through issue of Notification No 19/2025-CT dated 31-12-2025 which is applicable from 01-02-2026. CBIC has notified Retail Sales Price based valuation under GST for Pan Masala , Tobacco and … Read more
Notification No 18/2025-CT| Simplification of Registration Process for Small Taxpayer Notification No 18/2025-CT focuses on Simplification of Registration Process for Small Taxpayer and other changes in the rules of GST for Registration process. To make the registration process faster, new rule 9A and 14A introduced. Insertion of New Rule 9A: It says that: If anyone … Read more