About this document
Changes Under The GST - Budget - 2026 27 - A2Z Taxcorp LLP - CA Bimal Jain - 01.02.2025 by rg128355 is a document available to read on EtoBox.
The Union Budget 2026-27 introduces significant amendments to the CGST and IGST Acts, primarily focusing on the treatment of post-sale discounts, credit notes, and refund processes. Key changes include the removal of the requirement for linking post-sale discounts to specific invoices, the inclusion of post-supply discounts as grounds for credit notes, and the extension of provisional refunds to Inverted Duty Structure cases. Additionally, the budget removes the threshold for refunds on low-value exports, a
- Author
- rg128355
- Language
- EN