GST Tips & Advice
Rate changes, GST Council decisions and what they mean for your business.
GST TDS Extended to Used Cooking Oil, Plastic, Tyre and E-Waste Scrap: REG-07 Registration Guide
Notification 07/2026-Central Tax extends GST TDS under Section 51 beyond metal scrap to used cooking oil, plastic, tyre and e-waste scrap. GSTN Advisory 684 explains REG-07 registration.
Learn more →Composition Scheme: New Section 10(2A) Category and Change of Category through REG-14 (GSTN Advisory 685)
GSTN adds a separate Section 10(2A) category for composition taxpayers, allows Option A or Option B but not both, and enables change of category through REG-14.
Learn more →GST Changes from 1 November 2026: Post-Sale Discounts, Credit Notes, 90% Provisional Refund and Small Export Refunds
Notification 03/2026-Central Tax brings Sections 153 to 155 of the Finance Act 2026 into force from 1 November 2026, amending Sections 15, 34 and 54 of the CGST Act.
Learn more →57th GST Council Meeting Decisions (8 October 2026): Arrest Power Removed, ₹5 Crore Prosecution Limit, Faster Refunds & ITC Relief
All decisions of the 57th GST Council meeting held on 8 October 2026: no rate change, arrest power removed, prosecution limit raised to ₹5 crore, no notice below ₹10,000, faster automated refunds, wider ITC, simpler registration and e-way bill relief, with dates and what businesses should do.
Learn more →57th GST Council Meeting on 7 October 2026: Arrest Powers, Prosecution, ITC & Refund Reforms Expected
The 57th GST Council meeting on 7 October 2026 will focus only on process reforms: proposed curbs on arrest powers, a higher prosecution threshold, ITC and refund changes. What businesses should do now.
Learn more →56th GST Council: New Slabs of 5%, 18% and 40% – Relief on Small Cars, ACs (GST 2.0)
GST 2.0 explained: the 56th GST Council rationalised slabs to 5% and 18% with a 40% special rate, effective 22 September 2025. Old vs new rates on cars, ACs, FMCG, medicines and insurance.
Learn more →GST on Bikes After GST 2.0: 18% up to 350cc, 40% Above 350cc
From 22 September 2025, motorcycles and scooters up to 350 cc attract 18% GST (earlier 28%), while bikes above 350 cc attract 40% GST with no cess. Old vs new rates and what it means for buyers and dealers.
Learn more →