📢 Please find below the link to the detailed presentation on the 8 GST Circular dated October 26, 2026. 📊📚 🔗 Presentation Link: a2ztaxcorp.net/wp-content/up… Team A2Z Taxcorp LLP

3 Major Changes from 1st Nov 🚨 | Post-Sale Discounts, Credit Notes, 90% Refund & ₹1,000 Limit Removed Three significant GST amendments under Sections 153 to 155 of the Finance Act, 2026, notified to take effect from 1st November 2026, aim to simplify compliance and improve liquidity. First, post-supply discounts and GST credit notes will no longer require a prior agreement or invoice-wise linkage, subject to corresponding ITC reversal by the recipient. Second, a 90% provisional refund under the Inverted Duty Structure will be permitted within seven days of acknowledgment, subject to risk-based checks. Third, the ₹1,000 minimum refund threshold will be removed for specified refund claims, benefiting small and micro-exporters, particularly those exporting through postal and courier channels. These reforms mark another step towards Ease of Doing Business and Simplified GST Compliance!

🚨 GST BIG UPDATE 2026 🚨 🔥 Major GST Changes from 1st November 2026! 📢 CBIC Issues Two Important Notifications Notification Nos. 04/2026 & 05/2026 – Central Tax, dated 26.10.2026 The Government has notified several important GST changes following the 57th GST Council Meeting, aimed at simplifying compliance, speeding up refunds and improving ease of doing business. ✅ KEY CHANGES FROM 1st NOVEMBER 2026 🛒 Easy GST Registration for E-Commerce Sellers – Sellers can obtain GST registration in other States using an E-Commerce Operator's warehouse address, subject to conditions. 📝 Faster Registration Amendments – Simplified amendment process with automatic approval for specified changes. ❌ Easy GST Registration Cancellation – System-based cancellation for eligible taxpayers, reducing unnecessary departmental delays. 💰 Faster GST Refunds – Refund acknowledgement period reduced from 15 days to 10 days. 🚀 90% Provisional Refund – Eligible exporters and taxpayers under Inverted Duty Structure can receive up to 90% provisional refund through a risk-based automated process. 📉 Major Relief under Inverted Duty Structure – Eligible ITC on Input Services can now be included in refund calculations, subject to conditions. 📦 Export Refund Relief – The 1.5 times value restriction for computing turnover of zero-rated supplies of goods has been removed. 🏦 Automatic Cash Ledger Refund – System-based refund of eligible excess balance in the Electronic Cash Ledger. 🏢 Changes in ISD Mechanism – Simplified ITC distribution and reporting requirements for Input Service Distributors. 📊 Changes in GST Returns – Amendments in GSTR-4, GSTR-5, GSTR-6, GSTR-9, GSTR-9C and related forms. 📋 New GST Registration & Refund Forms – Several forms have been revised to simplify registration, cancellation, amendments and refund processing. 🚇 E-Way Bill Changes – Relevant transportation provisions extended to Metro Railways. 📅 IMPORTANT CHANGES EFFECTIVE LATER 🔹 1st December 2026 Revised GST RFD-01 and specified registration-related amendments. 🔹 1st January 2027 – Notification No. 04/2026-CT E-Invoicing provisions extended to specified RCM inward supplies and Import of Services, with revised E-Invoice Schema. 🔹 1st April 2027 ✅ System-based registration suspension, cancellation and revocation. ✅ New safeguards and opportunity to object against ITC blocking under Rule 86A. ✅ Eligible Capital Goods ITC included in specified refund calculations. ✅ Revised GST notices and demand-related forms. 🎯 KEY TAKEAWAYS ✅ Simpler Registration ✅ Faster Refunds ✅ Wider ITC Relief ✅ Automated Compliance ✅ Ease of Doing Business ⚠️ Important Note: All changes are not effective from 1st November 2026. Different effective dates apply. The ₹1,000 minimum refund threshold has not been removed by these two Notifications. 📚 Source: CBIC Notification Nos. 04/2026-CT and 05/2026-CT, dated 26th October 2026.

GST BIG UPDATE 2026 🚨 | 8 New CBIC Circulars (257–264) | 57th GST Council | Registration, SCN, ITC, Pre-deposits, ISD & Refunds 📚🎁 WANT THE DETAILED PPT EXPLAINING ALL 8 CIRCULARS? 👇 Simply comment “GST” below! 📩 Our team will send you the detailed PPT covering all the important circulars and their key implications! 🔁 Like, Share & Spread GST Knowledge!

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