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    <title>CENTRAL GOODS AND SERVICES TAX (AMENDMENT) RULES, 2026 – PART I</title>
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    <description>They introduce an option under Rule 14B for suppliers of goods through electronic commerce operators required to collect tax under section 52, and substitute provisions on amendment and cancellation of registration. System-based revocation of cancellation under Rule 23A and changes to conditions for using the electronic credit ledger under Rule 86A take effect on 1 April 2027. Other changes concern documentary conditions for input tax credit, distribution by Input Service Distributors and reversal in special circumstances.</description>
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      <description>They introduce an option under Rule 14B for suppliers of goods through electronic commerce operators required to collect tax under section 52, and substitute provisions on amendment and cancellation of registration. System-based revocation of cancellation under Rule 23A and changes to conditions for using the electronic credit ledger under Rule 86A take effect on 1 April 2027. Other changes concern documentary conditions for input tax credit, distribution by Input Service Distributors and reversal in special circumstances.</description>
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