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5 CGST Notifications dated October 27, 2026

Mandating TDS under Section 51 on registered recipients of specified waste, scrap, and used cooking oil [Notification No.7/2026-Central Tax]

Excluding suppliers of specified waste, scrap, and used cooking oil from Section 23(2) registration exemption [Notification No.6/2026-Central Tax]

The Central Goods and Services Tax (Amendment) Rules 2026 [Notification No.5/2026-Central Tax]

Notifies category of supplies for purpose of e-invoicing [No.4]

Notifies section 153 to section 155 of Finance Act, 2026 to come into force [No.03]

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