Summary
Notification 05/2026-Central Tax amends over 40 GST forms covering registration, composition, returns and refunds, mostly effective 1 November 2026. Some changes come later: REG-16 and RFD-01 from 1 December 2026, e-invoice schema 1.2 from 1 January 2027, and new DRC forms on Rule 86A credit blocking from 1 April 2027.
What it means for you
Businesses and their consultants should update GST compliance templates and software in stages to match each effective date.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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