GST Notifications & Order GST

E-Invoicing for Import of Services and Reverse Charge From 1 January 2027: What CBIC Notification 04/2026-Central Tax Changes

CA Adityavikram Banka

From 1 January 2027, e-invoicing covers import of services and reverse charge purchases from unregistered suppliers for the Rs 5 crore class under CBIC Notification 04/2026-Central Tax.

Finance

SEBI Accredited Investor Circular of 5 November 2026: Manager-Led Accreditation, Three-Year Validity and the Rs 5 Crore Exposure Test

CA Adityavikram Banka

SEBI’s accredited investor circular of 5 November 2026 allows manager-led accreditation, sets three-year validity and defines the Rs 5 crore exposure test.

GST Notifications & Order GST

GST Registration Changes From 1 November 2026: Automatic Amendments, Portal Cancellation and E-commerce Warehouse Registration (Notification 05/2026-Central Tax)

CA Adityavikram Banka

GST registration amendment and cancellation rules from 1 Nov 2026: new rules 19 and 20, rule 14B e-commerce warehouse option and CBIC Circular 257/03/2026-GST.

GST Notifications & Order GST

GST Refund Rules From 1 November 2026: 10-Day Acknowledgement, Portal Provisional Refund and New Inverted Duty Formula (Notification 05/2026-Central Tax)

CA Adityavikram Banka

GST refund rules from 1 November 2026: 10-day acknowledgement, deemed acknowledgement, portal provisional refund and a new inverted duty formula explained.

Finance

SEBI Accredited Investor Amendment 2026: What the AIF (Third Amendment) Regulations Change From 15 October 2026

CA Adityavikram Banka

SEBI accredited investor amendment 2026: new accreditation route, Rs 5 crore and Rs 20 crore exposure tests, LLP clause and non-residents deemed accredited.