The Taxonation Journal
Insights on Indian tax law.
GST and Income Tax rulings, guides and practical notes from the Taxonation.AI team — written for the professionals who have to draft the reply.
Sorted by latest
GSTN Issues 7 Advisories on 1 November 2026: Revised REG-01, Rule 14B E-Commerce Registration, Auto-Cancellation, TDS on Scrap and More
GSTN released seven advisories on 1 November 2026. Together they revise the new-registration form, let e-commerce sellers register using an operator’s warehouse, and approve cancellations automatically. They also extend TDS to plastic, tyre, e-waste and used cooking oil scrap, add a Section 10(2A) composition category, and make most REG-14 amendments instant. This article summarises each advisory and links to the official text.
Recent rulings & updates
28 articlesComplete Summary of All Rate & Central Tax Changes Effective 1 November 2026
The CBIC has issued a fresh set of GST notifications dated 27 October 2026, effective from 1 November 2026. Suppliers of used cooking oil, plastic, tyre and e-waste scrap now come under reverse charge, mandatory registration and TDS. Electric vehicle passenger transport and renting get a 5% or 18% rate option, and hotels and caterers get input tax credit relief. New exemptions cover helicopter travel in the North-East, toll collection rights and coffee curing. Retreaded tractor tyres move to 5%, and Isabgol (psyllium seeds) is now exempt. This post summarises every Central Tax (Rate), Integrated Tax (Rate) and Central Tax notification in a simple table.
GST Notifications 03/2026, 04/2026 & 05/2026-Central Tax: Key Changes to Discounts, Refunds, E-Invoicing and Registration Explained
CBIC issued three notifications on 26 October 2026 that bring the Finance Act, 2026 GST amendments into force from 1 November 2026. They also extend e-invoicing to RCM purchases and import of services, and overhaul the CGST Rules on registration, refunds and ITC blocking. Here is what changes, from when, and what taxpayers should do now.
Key Clarifications on Registration, ITC, Appeals and Exports
An overview of eight GST circular topics dated 26 October 2026, covering registration applications, demand and adjudication proceedings, appeal pre-deposit requirements, Input Service Distributor (ISD) issues, ITC under Section 17(4), ITC for authorised motor vehicle agents, export payment requirements and omission of Rule 96(10) of the CGST Rules, 2017.
Calcutta High Court Sets Aside GST Registration Rejection as Verification Was Done on Wrong Municipal Portal Despite Valid Business Registration Records
The Calcutta High Court set aside the rejection of GST registration of SKD Suppliers Private Limited after finding that the GST authority checked the Kolkata Municipal Corporation portal despite the company's trade licence being issued by the Rishra Gram Panchayat. The Court directed the authority to provide a fair hearing and pass a reasoned order within 30 working days.
Adjournment Procedure for Hearings
GSTAT Pune Bench Circular No. 04/2026, dated 21 October 2026, prescribes the procedure for seeking adjournments in appeals and applications, including advance requests through the GSTAT Portal, service on the opposite party, grounds for adjournment and consequences of non-appearance
GSTN Introduces New E-Invoicing Facility for Reverse Charge Transactions Involving Domestic Purchases and Imported Services
GSTN has introduced two new supply types, RCMDOM and RCMIMP, to facilitate e-invoicing of recipient-generated self-invoices for specified domestic supplies received from unregistered persons and imports of services under the Reverse Charge Mechanism. The facility is intended for eligible registered taxpayers with an aggregate annual turnover of ₹5 crore and above. Sandbox testing is available across all six authorised Invoice Registration Portals (IRPs), while the production rollout date will be announced separately.