CBIC has brought three Finance Act, 2026 amendments to the CGST Act into force from November 1, easing post-supply discounts and speeding up refunds. BulletsIn CBIC issued Notification 03/2026–Central Tax on October 26, 2026, appointing November 1, 2026 as the commencement date for Sections 153 to 155 of the Finance Act, 2026. The sections amend