GST: The CBIC has appointed November 1, 2026, as the date for implementation of Sections 153 to 155 of the Finance Act, 2026, amending Section 15 (Value of taxable supply), Section 34 (Credit and debit notes) and Section 54 (Refund of tax) of the CGST Act, 2017.(29.10.2026)

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GST:

The CBIC has appointed November 1, 2026, as the date for implementation of Sections 153 to 155 of the Finance Act, 2026, amending Section 15 (Value of taxable supply), Section 34 (Credit and debit notes) and Section 54 (Refund of tax) of the CGST Act, 2017.

[NOTIFICATION NO. 03/2026-CENTRAL TAX dated 26-10-2026]