All Central Tax, State Tax, and Rate notifications issued in 2026 — organized by category with impact analysis. Stay compliant with the latest GST amendments, exemptions, and procedural changes.
Notifications amending GST rates on goods and services
Impact: Food delivery aggregators taxed at 5% with ITC on specified inputs
Impact: NIL rate on FRK under PDS and mid-day meal programs
Impact: EV ecosystem boost — charging services now at 5% without ITC
Impact: Major relief for retail insurance policyholders (Council Meeting 55 recommendation)
Impact: Compensation cess on SUVs above ₹30L reduced from 22% to 20%
Impact: Plain popcorn 5%, flavored branded popcorn 12%, caramelized 18%
Procedural, compliance, and administrative notifications
Impact: ~1.2 lakh additional businesses now under mandatory e-invoicing
Impact: Annual return deadline extended to 31 March 2026 (from 31 Dec)
Impact: Eligible taxpayers can pay only tax amount and get full I&P waiver
Impact: Unique ID on each tobacco pack linked to e-way bill system
Impact: Pan-India biometric auth coverage reaches 100%
Impact: Taxpayers can accept/reject invoices; auto-populates ITC in returns
Impact: OTP + biometric/app-based 2FA required for all GSTIN logins
Impact: Reduced compliance burden on scrap dealers after industry representation
State-specific SGST and related notifications
Impact: Settlement of pre-GST VAT arrears at 30% of disputed amount
Ref: MH/GST/2026/04
Impact: PT threshold raised to ₹25,000/month (from ₹15,000)
Ref: KA/GST/2026/02
Impact: NIL SGST on food items distributed free at registered temples
Ref: TN/GST/2026/03
Impact: 100% SGST refund for 5 years for units investing ₹10Cr+ in notified talukas
Ref: GJ/GST/2026/01
With e-invoicing threshold at ₹5 Cr, mandatory IMS adoption, and biometric authentication now pan-India, businesses must upgrade their compliance infrastructure. Ensure your ERP/billing software supports: (1) IRN generation for all B2B invoices, (2) IMS accept/reject workflow before GSTR-3B filing, (3) Multi-factor auth for authorized signatories. Non-compliance penalties start at ₹10,000 per instance from July 2026.
GST notifications are official government orders that bring into effect new rules, rate changes, exemptions, or procedural amendments under the GST law. They are issued by the Central Board of Indirect Taxes & Customs (CBIC) for CGST and by respective State Tax Departments for SGST. Notifications are numbered sequentially each calendar year (e.g., 01/2026-CT for Central Tax, 01/2026-CT(Rate) for rate changes).
Key 2026 changes: (1) E-invoicing threshold reduced to ₹5 Cr; (2) Section 128A amnesty — interest/penalty waiver for FY 2017-20; (3) Insurance premium GST exemption below ₹5L; (4) IMS system for auto-population of GSTR-3B; (5) EV charging GST reduced to 5%; (6) Biometric auth mandatory pan-India; (7) Multi-factor authentication on GST portal. These were recommended by GST Council Meetings 54 and 55.
Section 128A provides a one-time waiver of interest and penalty for genuine taxpayers who received demand notices for FY 2017-18, 2018-19, and 2019-20. To avail: (1) Pay only the principal tax amount demanded; (2) File application before notified deadline; (3) Withdraw any appeal if pending; (4) Interest and penalty are fully waived. This was notified via No. 06/2026-CT effective 01 March 2026.
From 01 January 2026, e-invoicing became mandatory for businesses with AATO (Annual Aggregate Turnover) exceeding ₹5 Crore, down from the previous ₹10 Crore threshold. This brought approximately 1.2 lakh additional businesses under mandatory e-invoicing. The phased reduction started from ₹500 Cr (2020) → ₹100 Cr → ₹50 Cr → ₹20 Cr → ₹10 Cr → ₹5 Cr (2026).
Official sources: (1) cbic.gov.in — CBIC portal publishes all notifications immediately; (2) gst.gov.in — GST portal news section; (3) State tax department websites for SGST; (4) GST Council press releases after each meeting. LaabamOne ERP automatically updates its compliance engine within 24 hours of any new notification, ensuring your filings always reflect latest rules.
LaabamOne updates its GST rules within 24 hours of every notification — so your invoices, returns, and ITC always reflect the latest law.
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