Скачать или смотреть GST Proposals Finance Bill 2026

The Union Budget was presented on 1st February 2026 by our Hon’ble Finance Minister. The proposed amendments under GST pertain to the following:
 GST reduction on discount only subject to ITC reversal by recipient
 Conditions for issuance of credit note to include post supply discounts
 90% Provisional refund applicable for inverted-rated supplies as well
 Refund of less than Rs. 1000 allowable for exports with payment of tax
 GSTAT to hear decisions on contrary rulings by Advance Ruling Authorities
 Place of supply for intermediary services to be based on the location of the recipient

We have made a video describing all such amendments.

We hope you find it useful.

Speaker:
Shubham Khaitan [B.Com (Hons), FCA, LLB, ACS, CFA(US), DISA (ICAI)]
T: +919875377001
E: [email protected]

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