Advisory 678 adds RCMDOM and RCMIMP supply types; currently in IRP sandboxes only.
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 →Annual returns for 2025-26 opened on 8 October; all GSTR-1 and 3B must be filed first.
Read source →Doing nothing in IMS auto-accepts invoices, but that isn't proof the credit is eligible; disallowed credit later carries interest. September GSTR-3B was due 20 October (22/24 October for quarterly filers by state).
Read source →Our local accounting team and partner chartered accountant will look with you. The first consultation is free.
AI answers are based on information researched by Adullam. For important legal, tax, HR and other decisions, please always confirm with a specialist.
Questions and answers are kept for 90 days and are sent to an AI provider outside Korea (Anthropic, USA) to generate answers. Please do not enter personal details such as names or phone numbers. Privacy Policy