Reverse-charge inward supplies and service imports enter expanded coverage alongside registered-person supplies and export supplies.
Rule 48(4) coverage is expanded beyond supplies of goods or services, or both, to registered persons and supplies for exports. Supplies received from unregistered persons are included where the recipient is liable to pay tax on a reverse charge basis. Imports of services are separately included, and the revised scope applies from 1 January 2027.

GST amendment commencement brings Finance Act changes into operation from the appointed effective date within the GST framework.
Sections 153 to 155 of the Finance Act, 2026, including amendments to section 15, section 34, section 54 and section 101A, come into force on 1 November 2026. The Central Government appoints that date under its statutory power to bring these Finance Act provisions into operation within the Central Goods and Services Tax framework.

Public-service recruitment establishes promotion, deputation, and direct recruitment pathways with prescribed qualifications, training, probation, and appointment safeguards.
Recruitment to Group 'A' and Group 'B' Tribunal posts is regulated through prescribed classifications, recruitment channels, qualifications, training, probation, and selection procedures. Registrar, Financial Advisor, Senior Accounts Officer, and Accountant are filled by deputation. Deputy Registrar, Assistant Registrar, Assistant, and stenographic posts use promotion and deputation channels, with feeder-grade service and mandatory training requirements. Legal Assistant posts are filled by direct recruitment requiring a law degree, probation, and induction training. Reservation safeguards, marriage-related disqualification, and Central Government power to relax provisions apply.

GST Appellate Tribunal filing deadlines extended, with transitional cut-offs based on communication and passing of orders.
The filing period for appeals and applications before the GST Appellate Tribunal is extended up to 31 July 2026. Appeals in cases where the order is communicated before 1 May 2026 may be filed by that extended date, while appeals for later communications remain subject to the prescribed three-month period from communication of the order. Applications in cases where the order is passed before 1 February 2026 may be filed by 31 July 2026, while later orders remain subject to the prescribed six-month period from the date of passing.

Health Security cess rules amended by removing one sub-rule and revising account administration references.
The Health Security se National Security Cess (Second Amendment) Rules, 2026 amend rule 35 of the principal rules with effect from publication in the Official Gazette. The amendment omits sub-rule (3), deletes the words referring to the Budget Division, Department of Economic Affairs in sub-rule (5), and substitutes the earlier accounting reference in sub-rule (6) with a reference to the Chief Controller of Accounts (Finance).

GST notification amendment updates designated officers for Union Territory tax administration and takes effect on publication.
Substitution in the table of Notification No. 14/2018-Union Territory Tax alters the designated entries against serial number 2 by replacing the existing names with Shri Gaurav Kumar Jain, Additional Commissioner, CGST Chandigarh and Shri Pradhuman Singh, Additional Excise and Taxation Commissioner and Deputy Commissioner-cum-Collector (Excise), Union territory of Chandigarh. The amendment is issued under the Union Territory Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017 and the GST Rules, 2017, and it takes effect from the date of publication in the Official Gazette.

Notification correction clarifies the GST reference number by replacing the mistaken citation in the published record.
Corrects a prior Government of India notification by substituting the numbers and figures "18/2024" with "02/2026" in the cited Gazette publication. The corrigendum is a textual amendment to the earlier notification and is confined to the correction of the reference number in the published record.

Appellate tribunal jurisdiction under GST expanded as the Principal Bench is empowered to hear appeals under section 101B.
The Central Government, under section 101A(1A) of the CGST Act and on the Council's recommendation, empowers the Principal Bench of the Appellate Tribunal, New Delhi, to hear appeals under section 101B. The notification is deemed to have come into force from 1 April 2026.

Tariff classification correction revises the Union Territory GST rate notification by substituting the relevant commodity code entry.
A corrigendum amends the published Union Territory GST rate notification by correcting the tariff classification entry. The earlier code "2202 99 90" is replaced with "2202 91 00" in the specified line of the notification.

Tariff classification correction in CGST rate notification updates the goods code used in the published entry.
A corrigendum corrects the tariff classification entry in Notification No. 01/2026-Central Tax (Rate), dated 30 April 2026. The specified line in the earlier notification is amended by substituting the goods code "2202 99 90" with "2202 91 00" in the relevant CGST rate notification, thereby aligning the published text with the intended entry.

IGST rate corrigendum corrects the amending recital and revises the tariff classification entry.
A corrigendum to Notification No. 01/2026-Integrated Tax (Rate) corrects the opening recital of the amending provision under section 5(1) of the Integrated Goods and Services Tax Act, 2017 and section 15(5) of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council. It also corrects the tariff classification entry by substituting "2202 99 90" with "2202 91 00".

GST rate classification amended for specific tariff entries in integrated tax schedules, effective from 1 May 2026.
Amends the Integrated Tax (Rate) notification to align tariff entries with changes under the Finance Act, 2026. It substitutes specified classification codes in Schedule I at 5% and Schedule III at 40% against the relevant serial numbers, and takes effect from 1 May 2026.

CGST rate schedule amendments revise tariff classification entries for specified goods and take effect from 1 May 2026.
Amends the Central Goods and Services Tax rate notification to align schedule entries with changes made by the Finance Act, 2026. It revises tariff classification entries in Schedule I at 2.5% and Schedule III at 20% by substituting the specified HSN codes against the relevant serial numbers, including goods classified under heading 2202 99 and related sub-classifications. The notification is issued under the CGST Act on the recommendation of the Council and takes effect from 1 May 2026.

Tariff classification amendments revise Union Territory tax rate entries for specified goods, effective from 1 May 2026.
Tariff entries under the Union Territory tax rate notification are amended to align the notified goods classification with changes made by the Finance Act, 2026. In Schedule I at 2.5%, the entries against serial numbers 150 and 151 are substituted to refer to specified heading codes for certain beverage classifications. In Schedule III at 20%, the entries against serial numbers 2 and 3 are substituted to revise the applicable heading codes for specified goods classifications. The notification comes into force from 1 May 2026.

GSTR-3B return due date extension for March 2026 granted for registered persons under the GST framework.
Extends the due date for furnishing the return in FORM GSTR-3B for March 2026 till 21 April 2026 for registered persons required to furnish return under section 39(1) read with rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017. The extension is issued under section 39(6) of the Central Goods and Services Tax Act, 2017, on the recommendations of the GST Council, and comes into effect from 20 April 2026.

GST fund settlement rules set the electronic reporting, apportionment and reconciliation framework for inter-government tax transfers.
The Goods and Services Tax Settlement of Funds Rules, 2026 prescribe the electronic framework for monthly settlement of Integrated Tax and related amounts between the Centre, States and Union territories through the common portal. The rules lay down detailed reporting forms and categories for cross-utilisation of credit, apportionment, recovery, refunds, cash ledger transfers and other settlement events, together with consolidated reports for each State, Union territory and the Centre. They also provide for reconciliation of GST Network data, issuance of provisional and final sanction orders, and transmission of inter-Government advice for fund settlement.

Member designation change in Authority for Advance Ruling: Krati Nigam appointed Joint Commissioner for Daman, effective on publication.
Substitution in Notification No. 14/2018-entries against Sl. Nos. 3 and 4, column (3), item (i) replaced to read: "(i) Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST) Daman." Issued under section 15 of the UT GST Act, section 96 of the CGST Act and rule 103 of the GST Rules. The amendment is effective on publication in the Official Gazette and further amends the principal notification G.S.R. 1004(E) dated 8th October, 2018.

Nodal officer designation for GST intelligence aligns IT intermediary rule compliance with IGST Act section 14A(3) obligations.
The Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters is designated as the nodal officer under clause (b) of sub section (3) of section 79 of the Information Technology Act, 2000 read with clause (d) of sub rule (1) of rule 3 of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025, for purposes related to section 14A(3) of the Integrated Goods and Services Tax Act, 2017; this Notification supersedes S.O. 95(E) and is effective from publication in the Official Gazette.

Health Security se National Security Cess rules define machine speed formula and set fund transfer, utilisation, and abatement procedures.
The rules prescribe a maximum rated speed formula S = (R/G) x n to determine machine packing capacity for cess slabs; substitute an Illustration demonstrating prorated abatement calculation and filing timeline for sealed inoperative machines; add rule 35 requiring cess receipts to be credited to the Consolidated Fund, transferred quarterly to a designated Health Security se National Security Cess Fund after parliamentary appropriation, used for public health and national security programmes, and subject to specified accounting procedures and audit by the Comptroller and Auditor General.