29 laws merged into four codes; allowances above 50% of pay are added back to wages.
CBIC notified the first set of 57th GST Council changes on 26 October. From 1 November 2026, post-sale discount and credit-note rules are simplified, inverted-duty refunds can be paid 90% provisionally after risk checks, and the place of supply for intermediary services moves to the recipient's location.
Read source →Circulars issued on 26 October (including Circular 258) require multi-year GST notices to show the demand year by year, with facts, evidence, legal provisions and the exact tax. Unpaid tax or a mismatch alone no longer justifies invoking fraud or suppression provisions without specific evidence of intent.
Read source →Advisory 678 adds RCMDOM and RCMIMP supply types; currently in IRP sandboxes only.
Read source →Annual returns for 2025-26 opened on 8 October; all GSTR-1 and 3B must be filed first.
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