Taxmann’s Budget Marathon | 2026-27—GST and Customs | Views by A Jatin Christopher

#TaxmannUpdates #TaxmannBudget #UnionBudget #Budget2026 #GST #Customs #Amendments #Compliance In this video, A Jatin Christopher – Partner | JCSS & Associates, decodes the major amendments relating to GST and Customs proposed under the Finance Bill 2026. The session provides a clear and practical explanation of how the new provisions will impact taxpayers, deductors, and compliance processes going forward. Key highlights covered in this session include: ‣ Omission of Section 13(8) of the IGST Act and its impact on place of supply for intermediary services. ‣ Extension of provisional refund benefits to cases involving an inverted duty structure. ‣ Amendment to Section 15(3) of the CGST Act allowing post-sale discounts without prior agreement linkage and enabling output tax adjustment via credit notes. ‣ Insertion of Section 101A(1A) empowering a National Appellate Authority to hear appeals against Advance Rulings. ‣ Introduction of Section 56A under the Customs Act granting benefits to Indian-flagged fishing vessels beyond territorial waters. ‣ Substitution of provisions under Section 67 of the Customs Act relating to transfer of goods between warehouses. ‣ Clarifications on tariff interpretation and classification principles. ‣ Issuance of new Baggage Rules for international passengers. ________________________________________________________________________________________________ MUST READ: • Detailed Document on Taxmann’s 45+ Recommendations and Expectations for the Union Budget – Income Tax: https://taxmann.social/Pgrwv • Detailed Document on Taxmann’s 30 Recommendations and Expectations for the Union Budget – GST & Customs: https://taxmann.social/lgrr1 • Highlights of the Finance Bill 2026: https://taxmann.social/FglOd ________________________________________________________________________________________________ Essentials for the Union Budget 2026-27: • Start Your Pre-Budget | Budget | Post-Budget Journey with Taxmann's Special Website for the Union Budget: https://taxmann.social/1opsX • The Budget [Income-tax | GST | Customs] | 2026-27: https://taxmann.social/cgbMJ ___________________________________________________________________________________________ Bonus: • Get Real-time Updates & Analysis of the Experts: https://taxmann.social/1opsX • Get a 7-day free trial for Taxmann.com | Research: https://www.taxmann.com/research • Get a 7-day free trial for Taxmann.com | Practice. The virtual legal advisor that helps you understand complex legal concepts and enables you to give instant & best-in-class advice to your clients. This platform delivers complete, updated, accurate, and authentic content in a simple language that is easy to understand. Start your search on any concept of the Law using keywords or section no.: https://www.taxmann.com/practice • All Taxmann Books now come with a 15-Mins Free Trial! Get Started Now! http://taxmann.com/virtualbooks/library ___________________________________________________________________________________________ Like our Content? Follow Us for More! • Follow us on LinkedIn:   / taxmann   • Follow us on Twitter:   / taxmannindia   • Follow us on WhatsApp Channel: https://whatsapp.com/channel/0029VaCe... • Subscribe us on Telegram Channel: https://t.me/taxmannprofessionals • Follow us on Instagram:   / taxmannindia   • Follow us on Threads: https://www.threads.net/@taxmannindia • Like us on Facebook:   / taxmannindia   ___________________________________________________________________________________________