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· IANS · Punjab KesariGST

First set of GST changes notified, in force from 1 November

Summary

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.

Key points
  • The ₹1,000 minimum for export refunds is removed
  • Automated refunds apply to new claims after 1 November, not pending ones
  • Arrest, prosecution and e-way bill changes are slated for 1 April 2027, after law amendments
For Korean companiesManufacturers with inverted duty should prepare refund claims from November. Indian units providing intermediary or sales-support services to an overseas parent may see their GST treatment change; Adullam reviews each contract.
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· Business StandardGST

CBIC tightens GST notices: split by year, prove fraud claims

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.

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First set of GST changes notified, in force from 1 November · Adullam Tax & Accounting