Summary: Notification No. 04/2026–Central Tax, dated 26 October 2026, amends Notification No. 13/2020–Central Tax, dated 21 March 2020, by replacing the words describing the transactions covered in its first paragraph. Issued on the recommendations of the Council under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the amendment substitutes the existing reference to supplies of goods or services or both to a registered person or for exports with an express four-category formulation. The substituted text covers supplies of goods or services or both to a registered person; supplies of goods or services or both for exports; supplies of goods or services or both received from an unregistered person where the recipient is liable to pay tax on a reverse-charge basis; and imports of services. Thus, alongside the existing references to supplies to registered persons and exports, the amended wording expressly includes the specified inward supplies subject to reverse charge and imports of services within the transaction description in the principal notification. The amendment takes effect on 1 January 2027. Its operative change is confined to replacing the quoted words in the first paragraph of Notification No. 13/2020–Central Tax.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 04/2026– Central Tax | Dated: 26th October, 2026
G.S.R. 918(E).— In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the further following amendments in notification of the Government of India in the Ministry of Finance, Department of Revenue, No. 13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E), dated the 21st March, 2020, namely: –
In the said notification, in the first paragraph, for the words “in respect of supply of goods or services or both to a registered person or for exports”, the following shall be substituted, namely: –
“in respect of, –
(i) supply of goods or services or both to a registered person; or
(ii) supply of goods or services or both for exports;
(iii) supply of goods or services or both received from an unregistered person where the tax is payable on reverse charge basis by the recipient of such goods or services or both; or
(iv) import of services”.
2. This notification shall come into force on the first day of January, 2027.
[F. No. CBIC-20001/1/2026-GST]
KRITI PANDEY, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videNotification No. 13/2020–Central Tax, dated 21 March 2020 published, vide number G.S.R. 196(E), dated the 21st March, 2020 and were last amended, vide notification No. 10/2023-Central Tax, dated the 10th May 2023 vide number G.S.R. 355(e), dated the 31st October, 2025.
