{"id":50117,"date":"2026-10-30T17:11:46","date_gmt":"2026-10-30T11:41:46","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=50117"},"modified":"2026-10-30T17:13:56","modified_gmt":"2026-10-30T11:43:56","slug":"gst-new-rules-latest-update","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/gst-new-rules-latest-update\/","title":{"rendered":"GST Changes from 1 November 2026: New Rules on Credit Notes, Refunds &amp; Scrap"},"content":{"rendered":"<p>Notification No. 03\/2026-Central Tax brings amendments to Sections 15, 34 and 54 of the CGST Act into force from 1 November 2026. Several rate and reverse charge notifications dated 27 October also start on the same day. Most other 57th GST Council reforms are still recommendations.<\/p>\n<div class=\"kp-quick-summary\">\n<p class=\"kp-quick-summary__title\">Quick Summary<\/p>\n<p>From <strong>1 November 2026, several GST law changes<\/strong> are scheduled to take effect, affecting post-sale discounts, credit notes and refund procedures. These updates aim to provide greater clarity for businesses and improve access to eligible GST refunds. Businesses should understand which provisions are effective and distinguish them from proposed or pending changes.<\/p>\n<ul class=\"kp-quick-summary__list\">\n<li><strong>Post-sale discounts:<\/strong> Eligible post-sale discounts can reduce the taxable value of supplies, subject to the prescribed legal conditions.<\/li>\n<li><strong>Credit notes:<\/strong> Credit notes are recognised for qualifying post-sale discounts in accordance with applicable GST requirements.<\/li>\n<li><strong>Faster inverted duty refunds:<\/strong> Eligible taxpayers can receive 90% provisional refund release under the applicable inverted duty structure, subject to prescribed conditions.<\/li>\n<li><strong>Small exporter refunds:<\/strong> Eligible small exporters can claim refunds below \u20b91,000 for tax paid on goods exported, subject to the applicable provisions.<\/li>\n<li><strong>Additional GST notifications:<\/strong> Businesses should review relevant changes involving GST rates, reverse charge mechanisms and scrap-related transactions.<\/li>\n<li><strong>Pending changes:<\/strong> Automated refunds, simplified e-commerce registration and proposed changes concerning arrests and show-cause notices are not yet in force as of the stated update.<\/li>\n<li><strong>Review GST compliance:<\/strong> Update invoicing, credit note procedures, refund documentation and accounting practices based on the provisions applicable to your business.<\/li>\n<\/ul>\n<p class=\"kp-quick-summary__cta-text\"><strong>Need help understanding the November 2026 GST changes?<\/strong><br \/>\nGet expert assistance with GST compliance, credit notes, refund claims, tax calculations and applicable statutory requirements to keep your business updated.<\/p>\n<p><a class=\"kp-quick-summary__button\" href=\"https:\/\/www.kanakkupillai.com\/online-gst-registration\">Talk to Our Experts<\/a><\/p>\n<\/div>\n<h2>What changes in GST from 1 November 2026?<\/h2>\n<p>Four law changes take effect: post-sale discounts can reduce taxable value, credit notes are recognised for them, inverted duty refunds get 90% provisional release, and small exporters can claim refunds below \u20b91,000 on tax paid on goods exported. Some rate, reverse charge and scrap-related notifications also apply. Automated refunds, easier e-commerce registration and the arrest and show-cause changes are <strong>not yet in force<\/strong>.<\/p>\n<h3>In force vs still pending<\/h3>\n<table>\n<thead>\n<tr>\n<td><strong>Item<\/strong><\/td>\n<td><strong>Status<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Post-sale discounts and credit notes (Sections 15, 34)<\/td>\n<td>In force from 1 Nov 2026<\/td>\n<\/tr>\n<tr>\n<td>90% provisional refund for inverted duty (Section 54(6))<\/td>\n<td>In force from 1 Nov 2026<\/td>\n<\/tr>\n<tr>\n<td>Refund below \u20b91,000 for tax paid on exported goods (Section 54(14))<\/td>\n<td>In force from 1 Nov 2026<\/td>\n<\/tr>\n<tr>\n<td>Reverse charge, scrap and delivery-service notifications dated 27 Oct<\/td>\n<td>Effective 1 Nov 2026<\/td>\n<\/tr>\n<tr>\n<td>Automated refund sanction, 10-day acknowledgement<\/td>\n<td>Recommended, being rolled out in phases<\/td>\n<\/tr>\n<tr>\n<td>Registration of small e-commerce sellers using operator warehouses<\/td>\n<td>Recommended<\/td>\n<\/tr>\n<tr>\n<td>Return reforms, \u20b910,000 show-cause threshold, arrest powers<\/td>\n<td>Targeted for April 2027<\/td>\n<\/tr>\n<tr>\n<td>Annual return with quarterly payment (turnover up to \u20b95 crore, B2C only)<\/td>\n<td>Approved in principle<\/td>\n<\/tr>\n<tr>\n<td>E-invoicing for reverse charge self-invoices<\/td>\n<td>Sandbox only, not mandatory<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>GST Changes from 1 November 2026: What Is in Force, What Is Still Pending and What to Do<\/h2>\n<h3>Change 1: Post-sale discounts under GST (Section 15(3)(b))<\/h3>\n<p>Year-end rebates and target discounts are usually decided after the sale. Earlier, a discount reduced taxable value only if it was agreed at or before supply and linked to specific invoices. Most schemes didn\u2019t meet that test, so suppliers paid GST on the full value and issued commercial credit notes without tax.<\/p>\n<p>From 1 November 2026, those two conditions are gone. A post-supply discount is excluded from the value of supply if the supplier issues a Section 34 credit note and the recipient reverses the related ITC.<\/p>\n<p><strong>Example:<\/strong> A biscuit distributor earns a \u20b92,00,000 year-end rebate. The manufacturer issues a GST credit note for \u20b92,00,000 plus \u20b936,000 tax at 18%. The manufacturer\u2019s output tax falls by \u20b936,000, and the distributor reverses \u20b936,000 of ITC.<\/p>\n<h3>Change 2: GST credit note for discounts (Section 34(1))<\/h3>\n<p>Section 34(1) now expressly covers discounts under Section 15(3)(b). The Section 34(2) time limit still applies: declare the credit note in the return by 30 November following the financial year-end, or the date of the annual return, whichever is earlier. Commercial credit notes without GST remain possible but won\u2019t reduce tax.<\/p>\n<h3>Change 3: 90% provisional refund for inverted duty (Section 54(6))<\/h3>\n<p>An inverted duty structure means you pay more GST on inputs than you charge on output. Section 54(6) earlier allowed 90% provisional refunds only for zero-rated supplies. From 1 November, eligible inverted duty claims under Section 54(3) also qualify, subject to risk checks.<\/p>\n<p>Keep these limits in mind:<\/p>\n<ul>\n<li>The change does not widen what is refundable. Rule 89 still governs the amount.<\/li>\n<li>Automated sanctioning is reported to apply to <strong>future claims only<\/strong>, not claims already pending.<\/li>\n<li>Refund of ITC on <strong>input services<\/strong> under inverted duty (for credit availed from 1 November 2026) is a Council recommendation and needs a further amendment to Section 54(3).<\/li>\n<\/ul>\n<h3>Change 4: GST refund below \u20b91,000 for small exporters (Section 54(14))<\/h3>\n<p>The \u20b91,000 minimum no longer applies to tax paid on goods exported out of India. Small courier and postal exporters can now claim refunds of \u20b9300 or \u20b9700. For other refund types, the limit continues.<\/p>\n<h2>Reverse charge, scrap and rate notifications effective 1 November<\/h2>\n<p>Several notifications dated 27 October 2026 start on 1 November:<\/p>\n<ul>\n<li><strong>Reverse charge rate:<\/strong> Notification 08\/2026-Integrated Tax (Rate) raises the rate in Entry 17 of the reverse charge notification from 12% to 18%. The notification itself doesn\u2019t describe the supply, so read Entry 17 of Notification 10\/2017-IGST (Rate) for your case. The UTGST notification moves in parallel from 6% to 9%.<\/li>\n<li><strong>Scrap:<\/strong> The Council recommended reverse charge on waste and scrap of plastics, electronics, tyres and used cooking oil supplied by unregistered persons to registered ones, with <strong>2% TDS<\/strong> on B2B supplies of the specified scrap. Suppliers must register once they cross the threshold. Check the notification for the full list of covered scrap.<\/li>\n<li><strong>E-commerce delivery services:<\/strong> Notification 09\/2026 revises operator liability for delivery services supplied through e-commerce operators.<\/li>\n<li><strong>Other clarifications:<\/strong> Reports mention psyllium seeds, retreaded tractor tyres and fertilisers (including seaweed-based bio-stimulants, classified under heading 3101). Check the entry for your product before changing invoices.<\/li>\n<li><strong>Highway projects:<\/strong> A special procedure applies to O&amp;M services under the Toll-Operate-Transfer model.<\/li>\n<\/ul>\n<p><strong>Plan around this:<\/strong> GSTN\u2019s e-invoice services (retrieval, GSTR-1 auto-population and JSON downloads) will be unavailable from 9 AM on 31 October to 1 PM on 1 November 2026 (<a href=\"https:\/\/www.gst.gov.in\/newsandupdates\/read\/679\">Advisory No. 679<\/a>).<\/p>\n<h2>What the 57th GST Council recommended (not yet law)<\/h2>\n<p>The <a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2320934\">PIB release<\/a> states that the recommendations take effect only through notifications, circulars and law amendments. The main ones:<\/p>\n<ul>\n<li><strong>Refunds:<\/strong> automatic refund of excess cash ledger balance and 90% provisional refunds through the system, with the acknowledgement window cut from 15 to 10 days, in phases.<\/li>\n<li><strong>E-commerce sellers:<\/strong> a new rule 14B would let small sellers declare an operator\u2019s warehouse as their principal place of business, with ITC passed on limited to \u20b92.5 lakh a month. See our guide to <a href=\"https:\/\/www.kanakkupillai.com\/learn\/multi-state-gst-registration\/\">multi-state GST registration<\/a>.<\/li>\n<li><strong>Returns:<\/strong> draft GSTR-1, GSTR-1A and IFF forms are expected for public consultation on 1 November, with the revised mechanism proposed from the April 2027 return.<\/li>\n<li><strong>Enforcement:<\/strong> removal of arrest powers, a \u20b95 crore prosecution threshold, a \u20b910,000 minimum for show-cause notices and a \u20b910,000 cap on the general penalty. These are targeted for 1 April 2027.<\/li>\n<li><strong>Blocked ITC:<\/strong> relaxation under Section 17(5) for items such as outdoor catering and health insurance.<\/li>\n<li><strong>Small B2C businesses:<\/strong> an optional annual return with quarterly payment for turnover up to \u20b95 crore, plus a late fee waiver if the return is filed in the same month.<\/li>\n<\/ul>\n<p>The Council did not make a broad rate rationalisation. It focused on process reform and targeted clarifications.<\/p>\n<h2>RCM e-invoicing: a capability, not yet an obligation<\/h2>\n<p>On 16 October, GSTN opened a facility for recipient-generated reverse charge self-invoices (supply types RCMDOM and RCMIMP). It runs only in the sandbox and creates no legal obligation yet. Keep following your existing self-invoice and payment voucher process until a notification applies it.<\/p>\n<h2>Who is affected?<\/h2>\n<ul>\n<li>Distributors and manufacturers running discount schemes<\/li>\n<li>Dealers receiving discount credit notes<\/li>\n<li>Manufacturers with inverted duty structures<\/li>\n<li>Small exporters shipping by post or courier<\/li>\n<li>Scrap dealers and recyclers<\/li>\n<li>E-commerce sellers and delivery service providers<\/li>\n<\/ul>\n<h2>GST compliance checklist before 1 November 2026<\/h2>\n<ol>\n<li>Review discount schemes and decide which will use GST credit notes.<\/li>\n<li>Tell dealers they must reverse the matching ITC.<\/li>\n<li>Keep scheme documents on file for any officer query.<\/li>\n<li>Track Section 34(2) declaration deadlines.<\/li>\n<li>File new inverted duty claims after 1 November, and keep following up on pending ones.<\/li>\n<li>Check Entry 17 of the reverse charge notification and your scrap and delivery-service transactions.<\/li>\n<li>Reconcile your purchase register with GSTR-2B every month.<\/li>\n<li>Plan invoicing around the 31 October to 1 November e-invoice maintenance.<\/li>\n<\/ol>\n<h3>Need help with the new GST rules?<\/h3>\n<p>Kanakkupillai can help with <a href=\"https:\/\/www.kanakkupillai.com\/online-gst-registration\">GST registration<\/a>, monthly <a href=\"https:\/\/www.kanakkupillai.com\/gst-return-filing\">GST return filing<\/a> and your <a href=\"https:\/\/www.kanakkupillai.com\/income-tax-return-filing\">income tax return filing<\/a>. <strong>Talk to a Kanakkupillai expert today.<\/strong><\/p>\n<p>Official sources: <a href=\"https:\/\/www.gst.gov.in\/newsandupdates\">GST Portal news and updates<\/a>, <a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2320934&amp;reg=48&amp;lang=2\">PIB: 57th GST Council recommendations<\/a> and <a href=\"https:\/\/www.cbic.gov.in\/\">CBIC<\/a>.<\/p>\n<h2>FAQs: GST changes from 1 November 2026<\/h2>\n<h3>1. What changes in GST from 1 November 2026?<\/h3>\n<p>Amendments to Sections 15, 34 and 54 of the CGST Act start, along with several rate, reverse charge and scrap-related notifications.<\/p>\n<h3>2. Are GST slab rates changing?<\/h3>\n<p>No broad slab changes. Only specific notified entries change, so check the entry for your product.<\/p>\n<h3>3. Do post-sale discounts need a prior agreement now?<\/h3>\n<p>No. You need a Section 34 credit note, and the recipient must reverse the ITC.<\/p>\n<h3>4. Can I get a 90% provisional refund for inverted duty?<\/h3>\n<p>Yes, eligible claims under Section 54(3) qualify from 1 November, subject to risk checks.<\/p>\n<h3>5. Will my pending refund get the 90% payout automatically?<\/h3>\n<p>No. Automated sanctioning is reported to cover future claims only.<\/p>\n<h3>6. Is a refund below \u20b91,000 payable now?<\/h3>\n<p>Yes, but only for tax paid on goods exported. The limit applies to other refunds.<\/p>\n<h3>7. Is RCM e-invoicing mandatory?<\/h3>\n<p>No. It is a sandbox facility for now.<\/p>\n<h3>8. When do the arrest and \u20b910,000 show-cause changes apply?<\/h3>\n<p>They are targeted for 1 April 2027 and require legal amendments.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notification No. 03\/2026-Central Tax brings amendments to Sections 15, 34 and 54 of the CGST Act into force from 1 November 2026&#8230;.<\/p>\n","protected":false},"author":30,"featured_media":41940,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[8197],"tags":[],"class_list":["post-50117","post","type-post","status-publish","format-standard","has-post-thumbnail","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST Changes from 1 November 2026: New Rules &amp; Refunds<\/title>\n<meta name=\"description\" content=\"GST changes from 1 November 2026: post-sale discount credit notes, 90% provisional refunds, scrap TDS and what\u2019s still pending.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kanakkupillai.com\/learn\/gst-new-rules-latest-update\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Changes from 1 November 2026: New Rules &amp; 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He advises and represents individuals and businesses in a wide range of legal and regulatory matters. He holds a B.A. LL.B (Hons.) degree from Guru Gobind Singh Indraprastha University, Delhi and an LL.M. from National Law University, Delhi. He is enrolled with the Bar Council of Delhi under Enrolment No. D\/5801\/2018. At Kanakkupillai, Akash Chandra works as a freelance legal content writer and contributes articles and blogs on legal, business, corporate, taxation, finance, and company law-related topics. His writing focuses on simplifying complex legal and regulatory concepts for businesses, startups, and professionals. 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