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Author - CA Chitresh Gupta

CBIC Notifications Implementing the 57th GST Council recommendations

On 26 and 27 October 2026 the Central Government issued fourteen notifications to give effect to the recommendations of the 57th GST Council meeting held on 8 October 2026. This note explains what each notification does, when it applies, whether a matching Integrated Tax (IGST) notification has been issued, and what it means for your business.

Nine are Central Tax (Rate) notifications (02/2026 to 10/2026) dealing with rates, exemptions, reverse charge and a special procedure. Five are Central Tax notifications (03/2026 to 07/2026) dealing with changes in the Act and Rules, e-invoicing, registration and tax deduction at source. Most took effect on 1 November 2026 and are already in force. Later phases run to 1 January 2027 and 1 April 2027.

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