TaxTMI 
TaxTMI 
Finance Bill 2026 - GST Highlights
X X X X Extracts X X X X
X X X X Extracts X X X X
....inance Bill 2026 - GST Highlights<br>By: - Saurabh Jain<br>Goods and Services Tax - GST<br>Dated:- 1-2-2026<br><br>Finance Bill 2026 - GST Highlights: 1. Post-sales discount conditions relaxed: (a) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Credit Note linking with invoice no more required (b) Linking of discount with an agreement done away with 2. Provisional Refund: Provisional Refund upto 90% extended for Inverted Duty Struct....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ure Refunds also by way of Statutory enablement in Act now. 3. Export with Payment of Tax: In case of Export with Payment of tax, no minimum threshold of Rs. 1,000/- is now applicable, empowering sm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....all exports (mainly through courier etc.) to claim refund. 4. POS for Intermediary Services Amended For Indermediary Services, Place of supply shifted from location of Supplier to location of recipi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent, empowering various indermediaries in India to claim Export benefits. 5. National Appellate Authority for Advance Ruling Existing Authority including Tribunal empowered to Act as National Appell....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate Authority for Advance Ruling appeals, pending its constitution ------ Regards CA Saurabh Jain (FCA, L.LB) E: [email protected]<br> Scholarly articles for knowledge sharing by authors, ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....perts, professionals ....