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GST Updates 2026

Official GST changes that affect small businesses and sellers: GST Council decisions, registration and return rules, and due dates. Each update links to the official notice and to our GST guides.

GST on delivery services through e-commerce reported at 5% without input credit from 1 November 2026GSTGST on Delivery Services 5% Without ITC: E-commerce From 1 NovReports say GST on delivery services supplied through e-commerce operators falls from 18% to 5% from 1 November 2026, with no input tax credit.2 Nov 2026Open restaurant kitchen in Delhi, GST input credit rules for hotels and restaurants 2026GSTGST on Hotels and Restaurants 2026: New ITC Rules From 1 NovReports say Notification 06/2026-Central Tax (Rate) dated 27 October 2026 rewrites the input tax credit conditions for 5% hotels, restaurants and caterers from 1 November 2026.2 Nov 2026Pile of scrap vehicles in Kerala India, GST on scrap and waste 2026GSTGST on Scrap 2026: Reverse Charge, Registration, TDS From 1 NovReports say three GST changes for scrap and waste dealers start on 1 November 2026: reverse charge on some purchases from unregistered sellers, no registration exemption for five scrap goods, and GST TDS between registered persons.2 Nov 2026Red tractor working in a wheat field in Punjab, India, GST on retreaded tractor tyres cut to 5%GSTGST on Retreaded Tractor Tyres 5% and Fertiliser, From 1 NovReports say GST on retreaded tractor tyres is cut from 18% to 5% from 1 November 2026, under a notification dated 27 October 2026.1 Nov 2026High Court building in Kolkata, India, where GST show cause notice and appeal disputes are heardGSTGST Show Cause Notice Rules 2026: Year-Wise Demand, Circular 258Reports say CBIC Circular 258/04/2026-GST dated 26 October 2026 tells officers how to write a GST show cause notice: give the facts and evidence, show the demand year-wise, and do not allege fraud only because tax is unpaid.1 Nov 2026Cats at the door of a spice godown in Mattancherry, Kochi, India, where traders buy goods and keep purchase records for GSTGSTGST E-Invoice Reverse Charge Rule: Starts 1 January 2027From 1 January 2027, e-invoicing under GST also covers supplies received from an unregistered person where you pay tax under reverse charge, and import of services.31 Oct 2026Sacks of spices stored in a warehouse in Mattancherry, Kochi, India, similar to goods stocked at e-commerce warehouses by online sellersGSTGST Registration E-commerce Warehouse: Rule 14B, 1 NovFrom 1 November 2026 an online seller registered in one state can get GST registration in another state by declaring an e-commerce operator's warehouse there as the place of business.31 Oct 2026Artisan hand painting a wooden Channapatna toy in India, GST on toys 2026GSTGST on Toys 2026: 5% for Non-Electronic, 18% for ElectronicReports say CBIC Circular 265/11/2026-GST dated 28 October 2026 clarifies that all toys under heading 9503, including dolls, scale models and puzzles, are covered by the toy rate entries.30 Oct 2026GST registration time 7 working days with Aadhaar and deemed approval under CBIC Circular 257 of 2026GSTGST Registration Time: 7 Working Days, Deemed Approval RuleTwo reports say CBIC issued Circular 257/03/2026-GST on 26 October 2026 with guidelines for officers handling GST registration.29 Oct 2026Goods shed warehouse near Bandel Junction in West Bengal, India, where traders store goods affected by GST refund and discount rulesGSTGST Changes From 1 November 2026: Discounts, 90% RefundsCBIC Notification 03/2026-Central Tax of 26 October 2026 brings sections 153 to 155 of the Finance Act, 2026 into force on 1 November 2026.31 Oct 2026Small spice and tea shop in Kochi, Kerala, India with spices in steel bins and jars, a typical small trader who may need GST registrationGSTGST Registration Changes 2026: Easier Rules for Small SellersThe 57th GST Council (8 October 2026) recommended simpler GST registration, automatic acceptance of most registration changes and cancellations, and an easier route for small sellers on e-commerce platforms.20 Oct 2026