The Central Board of Indirect Taxes and Customs (CBIC) has issued a large set of GST notifications and circulars between 26 and 28 October 2026 to implement the recommendations of the 57th GST Council meeting. Many of these changes take effect from 1 November 2026. This update summarises the key changes and lists the due dates for the coming weeks.
1. GST: Central Goods and Services Tax (Amendment) Rules, 2026
Notification No. 05/2026–Central Tax dated 26 October 2026 notifies the CGST (Amendment) Rules, 2026. Unless a different date is given for a specific change, the amendments apply from 1 November 2026. Key changes include:
- New Rule 14B (e-commerce sellers): A person registered in one State who sells goods through an e-commerce operator collecting TCS under section 52 may obtain registration in another State without a physical presence there, by declaring the e-commerce operator’s warehouse as the principal place of business. Conditions apply, including the operator’s consent and a cap of ₹2.5 lakh per month on output tax on such supplies to registered persons.
- Inverted duty refunds: The formula in Rule 89(5) has been substituted. “Net ITC” now includes ITC on eligible input services, meaning input services on which ITC is availed on or after 1 November 2026.
- Faster refund acknowledgement: Under Rule 90, the refund application must be acknowledged, or deficiencies communicated, within 10 days (earlier 15 days). If neither happens within 10 days, the application is deemed to be acknowledged.
- GSTR-5 (non-resident taxable persons): The due date under Rule 63 changes from the 20th to the 13th of the following month.
- Composition opt-out: In Rule 62(5), the time limit linked to April has been changed to June.
- Blocking of ITC (Rule 86A): A revised procedure using new forms (DRC-26, DRC-27 and DRC-28) applies from 1 April 2027.
- Several registration, refund and return forms have been revised. Some form changes apply from 1 December 2026 and 1 January 2027.
2. GST: Finance Act, 2026 Amendments in Force from 1 November 2026
- Notification No. 03/2026–Central Tax dated 26 October 2026 appoints 1 November 2026 as the date from which sections 153 to 155 of the Finance Act, 2026 come into force.
- Businesses that give post-sale discounts or claim refunds should review their credit note and refund processes against the amended provisions from this date.
3. GST: e-Invoicing for RCM Purchases and Import of Services from 1 January 2027
- Notification No. 04/2026–Central Tax dated 26 October 2026 widens the scope of e-invoicing. From 1 January 2027, taxpayers covered by e-invoicing must also generate e-invoices for (i) supplies received from unregistered persons where tax is paid by the recipient under reverse charge, and (ii) import of services.
- This confirms the effective date for the RCMDOM and RCMIMP self-invoice facility that GSTN had earlier released for testing.
- Portal maintenance: GSTN has advised that certain e-invoice services, including auto-population of e-invoice data in GSTR-1 and e-invoice JSON downloads, will be unavailable from 9:00 AM on 31 October 2026 to 1:00 PM on 1 November 2026 (IST). Plan GSTR-1 preparation for October accordingly.
4. GST: Scrap and Waste Goods – Registration and TDS Changes from 1 November 2026
Two notifications dated 27 October 2026 cover the following goods: used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) and electrical and electronic waste and scrap (heading 8549).
- Notification No. 06/2026–Central Tax: Persons supplying these goods cannot use the exemption from registration given under Notification No. 5/2017–Central Tax.
- Notification No. 07/2026–Central Tax: Any registered person receiving these goods from another registered person is notified as a person required to deduct tax at source under section 51 of the CGST Act.
- Dealers and buyers in scrap and waste should check their registration, TDS registration (if required) and GSTR-7 filing readiness before 1 November 2026.
5. GST: New CBIC Circulars (Nos. 257 to 266 of 2026)
CBIC issued eight circulars on 26 October 2026 and two more on 28 October 2026:
- 257/03/2026-GST: Guidelines for applicants on GST registration, with FAQs and a checklist of documents for FORM GST REG-01.
- 258/04/2026-GST: Clarifications on demand, adjudication and appeal proceedings.
- 259/05/2026-GST: Clarifications on the pre-deposit paid for appeals under sections 107(6) and 112(8).
- 260/06/2026-GST: Clarifications on Input Service Distributor (ISD) issues.
- 261/07/2026-GST: Clarifications on section 17(4) (the ITC option for banks and financial institutions).
- 262/08/2026-GST: ITC for authorised agents of motor vehicle manufacturers, with reference to Circular No. 231/25/2024-GST.
- 263/09/2026-GST (exporters): Export of services is treated as meeting the foreign exchange condition where payment is received in convertible foreign exchange or in repatriable rupee accounts such as SNRR or INR Nostro accounts. Set-off of export receivables against import payables, where done as per RBI directions, is also accepted. For export of goods, the time limit for realisation of proceeds follows the FEMA/RBI provisions.
- 264/10/2026-GST: Clarification on the omission of rule 96(10) of the CGST Rules.
- 265/11/2026-GST: Clarifications on classification and GST applicability for certain goods.
- 266/12/2026-GST: Clarifications on GST on certain services, including how to distinguish research and development services from consultancy services.
Businesses with pending registration applications, refund claims, appeals or export receipts should read the circular that applies to them.
6. Reminders: LLP Form 8 and TDS Statements
- LLP Form 8 (Statement of Account and Solvency) for FY 2025-26 is due on 30 October 2026.
- Quarterly TDS/TCS statements for July to September 2026 are due on 31 October 2026.
Upcoming Due Dates at a Glance
| Compliance | Period / Applicability | Due Date |
|---|---|---|
| LLP Form 8 | FY 2025-26 | 30 October 2026 |
| Quarterly TDS/TCS statements | Q2 (July–September 2026) | 31 October 2026 |
| CGST (Amendment) Rules, 2026 and scrap-goods changes | Effective date | 1 November 2026 |
| TDS/TCS deposit | Deductions made in October 2026 | 7 November 2026 |
| GSTR-1 (monthly filers) | October 2026 | 11 November 2026 |
| GSTR-3B (monthly filers) | October 2026 | 20 November 2026 |
| Income Tax Return (audit cases) | AY 2026-27 | 21 November 2026 |
| GSTR-9 / GSTR-9C | FY 2025-26 | 31 December 2026 |
| AOC-4 and its variants | FY 2025-26 | 31 December 2026 (extended) |
| e-Invoicing for RCM purchases and import of services | Effective date | 1 January 2027 |
| MGT-7 / MGT-7A | FY 2025-26 | 31 January 2027 (extended) |
How North West Consultancy Can Help
North West Consultancy (NWC) assists businesses in India and overseas with GST registration, refunds, e-invoicing readiness, GST and TDS returns, LLP and ROC filings, DSC and accounting. For help with any of the changes above, contact us.
Office: 210, Vitthal The Mall, Koba Gandhinagar Road, Near Vishwakarma Engineering College, Ahmedabad, Gujarat – 382424
Raviraj Upadhyay (Partner): +91 90338 52145
Prashant Joshi (Partner): +91 97146 56484
Email: fca.raviraj@gmail.com
Official Sources
- CBIC Tax Information Portal: Notification Nos. 03/2026, 04/2026, 05/2026, 06/2026 and 07/2026–Central Tax; Circular Nos. 257/03/2026-GST to 266/12/2026-GST
- GSTN – Scheduled Maintenance of e-Invoice Services (31 October – 1 November 2026)
- GSTN – News and Updates
- Income Tax Department – Latest News
- Ministry of Corporate Affairs – LLP e-Filing
Disclaimer: This update is for general information only and is based on official notifications and circulars available on the date of publication. It is not professional advice. Please read the official text and consult a professional before acting on it.
