{"id":399871,"date":"2026-10-27T18:00:31","date_gmt":"2026-10-27T12:30:31","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=399871"},"modified":"2026-10-27T17:31:05","modified_gmt":"2026-10-27T12:01:05","slug":"cgst-amendments-finance-act-2026-effective-1-november","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/10\/27\/cgst-amendments-finance-act-2026-effective-1-november\/","title":{"rendered":"CGST amendments on discounts and refunds to take effect from 1 November"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 26 October 2026, the Central Board of Indirect Taxes and Customs (CBIC), exercising powers under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9003362885\" target=\"_blank\">1(2)(b)<\/a> of the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9003363047\" target=\"_blank\">Finance Act, 2026<\/a><\/span>, appointed <span style=\"font-weight: bold;\">1 November 2026<\/span> as the date on which Sections <span style=\"font-weight: bold;\">153 to 155 of the Act<\/span> will come into force.<\/p>\n<p style=\"margin-bottom: 3%;\">These provisions amend the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\">Central Goods and Services Tax Act, 2017<\/a><\/span> (CGST Act) revising the framework relating to post-supply discounts, credit notes and GST refunds.<\/p>\n<p style=\"font-weight: bold;\">Key Points of Sections <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9003362945\" target=\"_blank\">153<\/a> to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9003362947\" target=\"_blank\">155<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9003363047\" target=\"_blank\">Finance Act, 2026<\/a>:<\/p>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534729\" target=\"_blank\">15(3)(b)<\/a> of the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\">CGST Act<\/a><\/span> has been amended to provide that post-supply discounts may be excluded from the value of supply where:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>A credit note has been issued by the supplier; and<\/p>\n<\/li>\n<li>\n<p>The recipient reverses the corresponding input tax credit attributable to such discount in accordance with Section 34.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>Section 34(1) has been amended to expressly permit issuance of a credit note where a discount referred to in Section 15(3)(b) is granted after the supply has been effected.<\/p>\n<\/li>\n<li>\n<p>Section 54(6) has been amended to extend the provisional refund framework to refunds of unutilised input tax credit allowed under clause (ii) of the first proviso to Section 54(3).<\/p>\n<\/li>\n<li>\n<p>Section 54(14) has been amended to carve out an exception for refund claims relating to goods exported out of India with payment of tax.<\/p>\n<\/li>\n<li>\n<p>The amendments provide a clearer statutory framework for the GST treatment of post-supply discounts by linking valuation benefits to the issuance of credit notes and reversal of the corresponding input tax credit by recipients.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">The amendments also broaden the scope of provisional refunds and provide greater clarity regarding refund claims involving unutilised input tax credit and exports.<\/p>\n<\/li>\n<\/ol>\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Also Read:<\/span> <a href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/07\/16\/finance-act-2026-share-buyback-taxation-analysis\/\" target=\"_blank\">Capital Gains Taxation of Share Buybacks: A Critical Analysis of the 2026 Reform<\/a><\/p>\n<p style=\"margin-bottom: 3%;\">[Finance Act, 2026 implementation notification, dated 26-10-2026]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Centre has notified 1 November 2026 as the commencement date for key GST amendments introduced through Sections 153 to 155 of the Finance Act, 2026, bringing into force revised provisions relating to post-supply discounts, credit notes and GST refunds under the CGST Act.<\/p>\n","protected":false},"author":67525,"featured_media":399872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,1193],"tags":[118190,30789,67617,118186,118184,118185,80527,118188,118191,118192,118187,118189],"class_list":["post-399871","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-cbic-notification","tag-central-board-of-indirect-taxes-and-customs","tag-central-goods-and-services-tax-act-2017","tag-cgst-amendments","tag-finance-act-2026-gst-amendments","tag-gst-discount-provisions","tag-gst-law-changes","tag-gst-refund-amendments","tag-post-supply-discounts-gst","tag-refund-of-unutilised-input-tax-credit","tag-section-34-credit-notes","tag-section-54-refund-changes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v28.2) - 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