The Finance Bill, 2026 has proposed changes in the CGST Act, 2017 & IGST Act, 2017 through Clauses 137 to 141 of the Finance Bill, 2026 in the CGST Act, 2017 & IGST Act, 2017.
Unless specified otherwise, amendments proposed in the Finance Bill, 2026, vide Clauses 137 to 141 will come into effect from a date when the same will be notified concurrently, as far as possible, with the corresponding amendments to the similar Acts passed by the States & Union territories with legislature.
This document summarises the changes made/proposed under the GST – Section wise in a comparative manner for easy digest.
The Complete PDF document can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/Changes-under-the-GST_Budget_2026-27_A2Z-Taxcorp-LLP_CA-Bimal-Jain_01.02.2025.pdf
