NEW DELHI, Oct. 27 -- Changes to India's goods and services tax (GST) rules governing post-sale discounts, export refunds and tax procedures will take effect on 1 November, easing documentation requirements for businesses and clarifying eligibility for certain exporter refunds.

The finance ministry notified the implementation date on 26 October, bringing Sections 153 to 155 of the Finance Act, 2026, into force. The provisions amend Sections 15, 34 and 54 of the Central Goods and Services Tax (CGST) Act, 2017, allowing businesses to exclude eligible post-supply discounts from taxable value through GST credit notes, provided recipients reverse the corresponding input tax credit (ITC).

The amendment removes the earlier requirement for disc...