https://www.taxtmi.com/article/detailed?id=17711 Post-supply discounts are excluded from taxable value from 1 November 2026 where the supplier issues a credit note and the recipient reverses the attributable input tax credit. From 1 January 2027, the notified e-invoicing framework covers supplies to registered persons, exports, specified domestic reverse-charge supplies received from unregistered persons and imported services, subject to the applicable provisions. Registration changes permit eligible suppliers selling goods through e-commerce operators to register using an eligible operator warehouse, subject to conditions. Refund procedures and electronic credit ledger restrictions are also revised. The specified registration exemption is withdrawn for suppliers of listed waste, scrap and used cooking oil, which are also included in the specified-goods category for tax deduction at source. en-us Fri, 06 Nov 2026 08:33:13 +0530 Fri, 06 Nov 2026 08:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17711 Post-supply discounts are excluded from taxable value from 1 November 2026 where the supplier issues a credit note and the recipient reverses the attributable input tax credit. From 1 January 2027, the notified e-invoicing framework covers supplies to registered persons, exports, specified domestic reverse-charge supplies received from unregistered persons and imported services, subject to the applicable provisions. Registration changes permit eligible suppliers selling goods through e-commerce operators to register using an eligible operator warehouse, subject to conditions. Refund procedures and electronic credit ledger restrictions are also revised. The specified registration exemption is withdrawn for suppliers of listed waste, scrap and used cooking oil, which are also included in the specified-goods category for tax deduction at source. Articles Goods and Services Tax - GST Fri, 06 Nov 2026 08:33:13 +0530 https://www.taxtmi.com/article/detailed?id=17711