GST:
The Government has amended the CGST Rules, 2017, introducing Rule 14B for eligible suppliers to obtain GST registration in other States using e-commerce operator warehouses, along with changes to registration and ISD procedures. The amendments also streamline refund processing, remove the 1.5-times cap for inverted duty structure refunds and introduce an objection and hearing mechanism for ITC blocking orders.
[NOTIFICATION NO. 05/2026-CENTRAL TAX dated 26-10-2026]
