https://www.taxtmi.com/article/detailed?id=16134 GST law and administration saw multiple developments with effect from 30 March 2026 and 1 April 2026. The Finance Act, 2026 enacted GST-related amendments on valuation of post-supply discounts, credit notes for discounts, provisional refund in inverted duty structure cases, the National Appellate Authority for Advance Ruling, and the place of supply rule for intermediary services. CBIC also operationalised reforms for e-commerce exports and courier trade, including removal of the consignment value cap, a framework for returned and rejected parcels, and a legally backed Return to Origin mechanism for uncleared shipments. en-us Sat, 04 Apr 2026 08:58:12 +0530 Sat, 04 Apr 2026 08:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16134 GST law and administration saw multiple developments with effect from 30 March 2026 and 1 April 2026. The Finance Act, 2026 enacted GST-related amendments on valuation of post-supply discounts, credit notes for discounts, provisional refund in inverted duty structure cases, the National Appellate Authority for Advance Ruling, and the place of supply rule for intermediary services. CBIC also operationalised reforms for e-commerce exports and courier trade, including removal of the consignment value cap, a framework for returned and rejected parcels, and a legally backed Return to Origin mechanism for uncleared shipments. Articles Goods and Services Tax - GST Sat, 04 Apr 2026 08:58:12 +0530 https://www.taxtmi.com/article/detailed?id=16134