https://www.taxtmi.com/article/detailed?id=15792 Requirements for post-sales discount credit notes and agreement linkage have been removed. Provisional refunds up to 90% are statutorily extended to inverted duty structure refunds. The Rs. 1,000 minimum threshold for refunds on exports with payment of tax is eliminated. Place of supply for intermediary services is shifted to the recipient's location. Existing advance-ruling authorities, including tribunals, are empowered to act as the National Appellate Authority for Advance Ruling pending its constitution. en-us Sun, 01 Feb 2026 17:45:38 +0530 Mon, 02 Feb 2026 15:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15792 Requirements for post-sales discount credit notes and agreement linkage have been removed. Provisional refunds up to 90% are statutorily extended to inverted duty structure refunds. The Rs. 1,000 minimum threshold for refunds on exports with payment of tax is eliminated. Place of supply for intermediary services is shifted to the recipient's location. Existing advance-ruling authorities, including tribunals, are empowered to act as the National Appellate Authority for Advance Ruling pending its constitution. Articles Goods and Services Tax - GST Sun, 01 Feb 2026 17:45:38 +0530 https://www.taxtmi.com/article/detailed?id=15792