Short pieces on what has changed and what it means in practice, a notification, a rule, a date that catches people out. Every figure is cited to the provision it comes from.
A date-sensitive guide to the GST changes around 1 April 2026, including intermediary services, the GST appellate framework, and the Finance Act amendments to discounts and refunds that were enacted but remained subject to a separate commencement notification.
Twelve and twenty-eight per cent are gone, forty per cent is not a standard rate, tobacco kept its old rate for four months longer than everything else, and a supply that straddles either change date is not settled by its invoice date.