Electronic commerce operator liability for central GST on delivery services is revised under the special tax-payment mechanism. Coverage extends to delivery services supplied through an electronic commerce operator, excluding postal and courier services. Liability under this category does not apply where the person supplying delivery services through the electronic commerce operator is liable for registration under section 22(1) of the Central Goods and Services Tax Act, 2017.

Union Territory Tax (Rate) Table entry at serial number 15 is amended by replacing the figure 6 with 9 in column (3). Made under section 7(3) of the Union Territory Goods and Services Tax Act, 2017 on the Council's recommendations, the substitution takes effect on 1 November 2026 and determines the numerical value for that specified entry from commencement.

Integrated tax table entry at serial number 17 is amended by replacing the figure "12" in column (3) with "18". Made under section 5(3) of the Integrated Goods and Services Tax Act, 2017 on the Council's recommendations, the substituted figure applies from 1 November 2026 as a further modification of the Integrated Tax (Rate) framework.

Reverse-charge liability for specified hiring of passenger motor vehicles is amended in Notification No. 13/2017-Central Tax (Rate) by changing the figure "6" to "9" in column (3) against serial number 15. Made under section 9(3) of the Central Goods and Services Tax Act, 2017, the amendment takes effect from 1 November 2026.

Union Territory GST Nil-rate treatment is amended to cover specified helicopter seat-share travel, storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing, seamen's provident fund services, toll collection rights and coffee curing services. Goods transport agency services involving goods supplied through an electronic commerce operator are excluded from the relevant entry. Goods transport agency and seed are redefined for these purposes. The amendments take effect from 1 November 2026.

GSTR-3B due dates for February to April 2020 remain unchanged, but delayed filing attracts concessional interest or nil interest only when returns are filed within prescribed cut-off dates. Late fee waiver for GSTR-3B and GSTR-1 is conditional on timely furnishing. Composition taxpayers receive extended timelines for CMP-08, GSTR-4, CMP-02 and ITC-03. Rule 36(4) input tax credit compliance applies cumulatively for February to August 2020 in the September GSTR-3B. Expired e-way bills and specified returns or statements receive limited extensions. Earlier GST guidance on secondary or post-sales discounts is withdrawn ab initio.

Clarifications concerning GST treatment of secondary or post-sales discounts are withdrawn ab initio under section 168(1) of the Jharkhand Goods and Services Tax Act, 2017. The withdrawal follows representations expressing apprehension about the implications of the earlier clarification and is intended to ensure uniform implementation of GST provisions across field formations. Suitable trade notices are requested to publicise the withdrawal.

IGST service-rate exemptions, effective 1 November 2026, add nil-rated treatment for imports without consideration by an Indian establishment of a foreign shipping company from related persons or overseas establishments; Seamen's Provident Fund Organization services; grants of exclusive toll collection rights; and coffee-curing services for cultivators. The amendments also cover helicopter seat-share journeys at designated northeast locations, exclude goods supplied through electronic commerce operators from the relevant goods transport agency entry, revise storage and warehousing coverage, and redefine goods transport agency and seed.

Central GST exemption framework is amended to extend exempt treatment to specified helicopter seat-share transport, Seamen's Provident Fund Organisation services, toll collection rights, and coffee-curing services for cultivators. Goods transport agency services relating to goods supplied through an electronic commerce operator are excluded from the relevant exemption entry. Storage or warehousing relief is recast for cereals, pulses, fruits, vegetables, and seeds meant for sowing. The definitions of goods transport agency and seed are revised, with seed broadly covering plant material intended for propagation or sowing.

Probate proceedings require independent judicial satisfaction that a Will is genuine; a legal heir's failure to file a written statement does not prevent a challenge based on suspicious circumstances or reduce the propounder's burden of proof. Compliance with execution and attestation requirements is insufficient where material doubts exist. The propounder must provide cogent, satisfactory proof that the testator freely executed the Will with understanding of its contents and effect. Unexplained exclusion of heirs, beneficiary participation, uncertain drafting or comprehension, and inconsistent witness evidence may prevent probate. Testamentary directions lacking definite terms may be void for uncertainty and cannot dispose of property outside the testator's estate.

UTGST rate entries apply input tax credit conditions to hotel accommodation, restaurant, railway food, outdoor catering, and selected electrically operated vehicle services. At the 2.5% rate, credit is generally unavailable for goods and services used in the supply, subject to stated same-line-business exceptions. For hotel accommodation and outdoor catering, credit on permitted same-line input services is capped at tax computed at 2.5% when the supplier charges a higher rate. Passenger transport and vehicle-renting services qualify where battery-charging costs are included in consideration.

Passenger transport by an electrically operated vehicle, and renting of electrically operated vehicles for passenger or goods transport, where battery-charging cost is included in the consideration, are placed under a 5% integrated-tax entry, with an alternative 18% entry. At 5%, input tax credit is generally barred except for qualifying same-line passenger-transport or vehicle-rental input services procured from another provider. Where upstream services bear integrated tax above 5%, available credit is capped at the amount calculated at 5% of the input-service value.

Input tax credit on goods and services used to make specified hotel accommodation, restaurant, railway food-and-drink, outdoor catering, and electrically operated vehicle services remains unavailable except for stated supplies received in the same line of business. For hotel accommodation, outdoor catering, and electrically operated vehicle services, where central tax on same-line procurement exceeds 2.5 per cent, credit is limited to tax computed at 2.5 per cent. New entries cover electrically operated vehicle passenger transport and rentals where battery-charging cost is included in consideration.

Central Sales Tax Forms 'C' and 'F' are issued through separate online procedures without a Sugam (road) permit. An online application generates a task for the concerned Zonal In-charge, who accesses the pending task, reviews form-wise invoice details and uploaded supporting documents, and records remarks. The application may be approved or rejected; approval results in online issuance of the relevant statutory form to the dealer.

GST practitioner enrolment amendments require electronic submission of FORM GST REG-14 on the common portal, with documents relating to the change. The application must be duly signed or verified through an electronic verification code. Rule 19 applies mutatis mutandis, extending the registration-particular amendment framework to amendments of particulars furnished in FORM GST PCT-01.

Cash deposits by a country-liquor retailer into an authorised bottler's bank account for liquor purchases fall within the cash-payment exceptions where the excise regime mandates direct deposit before lifting stock. The authorised bottler operated as an excise-controlled warehouse, while the wholesale licensee functioned as a State Government establishment and agent. Because the payments were genuine and the payee identifiable, the cash-payment restrictions did not apply. The resulting disallowances were deleted for both assessment years.

Specified petroleum-operation goods imported at the concessional 5% rate may be transferred interstate between distinct establishments of the same company using the original or import essentiality certificate, without a fresh certificate for each stock transfer, if the goods remain the same as those imported. The importer must maintain records establishing nexus between transferred goods and the certificate description. Where UPS systems or inverters and external batteries are separately identifiable and separately priced, even if invoiced together, they constitute distinct supplies.

Rule 23A allows electronically cancelled registrations to be restored through FORM GST REG-21 within 180 days. A person whose registration was cancelled for non-filing of returns must first furnish all pending returns and pay the related tax, interest, penalty and late fee. Where cancellation arose from failure to furnish bank account details, those details must be furnished first. On applicable compliance, approval and revocation occur electronically, followed by filing of all intervening returns within 30 days.

Goods sent abroad for exhibition or export-promotion consignment are not supplies at initial removal where no consideration arises and the activity is outside Schedule I. They must be recorded and accompanied by a delivery challan; no initial tax invoice, bond, or letter of undertaking is required. Goods must be sold abroad or returned within six months. Supply occurs on the date of sale for goods sold, or is deemed to occur at the end of six months for goods neither sold nor returned. Refund may be claimed for the resulting zero-rated supply after invoicing, subject to eligibility conditions.

Suppliers with a physical presence and GST registration in a home State or Union territory may register under the same Permanent Account Number in another jurisdiction by declaring a tax-collecting electronic commerce operator's warehouse as the principal place of business. Eligibility requires supplies through that operator, an output-tax ceiling for supplies to registered persons outside the same Permanent Account Number, and operator consent. Applications require home-State identification, warehouse particulars, Aadhaar authentication, document and physical verification. Consent withdrawal, warehouse changes, home-State registration cancellation, record maintenance, and duplicate-registration restrictions govern continuation and cancellation.