October 2026 GST Trail covers CBIC instructions implementing 57th GST Council recommendations, notifications on post-supply discounts, credit notes, provisional refunds, e-invoicing expansion, CGST rule amendments, registration exemption and TDS changes, plus key GST portal updates including multistate registration, GSTR-9/9C and RCM e-invoicing.

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification on 26 October 2026 notifying sections 153 to 155 of the Finance Act, 2026, to come into force.

The Central Government has notified 1 November 2026 as the effective date for implementing sections 153 to 155 of the Finance Act, 2026, under Notification No. 03/2026-Central Tax.

The Central Board of Indirect Taxes and Customs (CBIC) has issued various circulars pursuant to the recommendations of the 57th GST Council Meeting. For detailed guidance on the aforementioned matters, please refer here.

The Central Board of Indirect Taxes and Customs (CBIC) issued an instruction on 30 October 2026 to implement certain GST Council recommendations from its 57th meeting held on 8 October 2026 in New Delhi, pending the corresponding legislative amendments.

CBIC has issued instructions for implementing the recommendations made during the 57th GST Council Meeting held on 8 October 2026, pending the corresponding amendments to the CGST Act. While the proposed changes are intended to take effect from 1 April 2027, field formations have been directed to follow these instructions in the interim.

GSTN has released the gross and net GST revenue collections for September 2026. The detailed report is available here.

The GST portal has issued an advisory dated 1 October 2026 introducing the multistate registration facility for taxpayers seeking GST registrations across multiple States/UTs under the same PAN.