Finance Act, 2026: Implementation of Sections 153 to 155 from 1 November 2026

Last updated: 28 October 2026

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The Indian Ministry of Finance has announced that specific provisions of the Finance Act, 2026, will be implemented from 1 November 2026. This notification specifically brings sections 153 to 155 of the Act into force on this date. The Central Government has exercised its powers to appoint this commencement date for these particular sections.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 03/2026–Central Tax

New Delhi, dated the 26th of October, 2026
Kartika 4, 1948 Saka

S.O. .....(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2026 (4 of 2026), the Central Government hereby appoints the 1st day of November, 2026 as the date on which the provisions of sections 153 to 155 of the said Act shall come into force. [F. No. CBIC-20001/1/2026-GST]

(Kriti Pandey) Under Secretar

FAQ :

Sections 153 to 155 of the Finance Act, 2026, will come into effect on 1 November 2026.

This notification was issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC).

The purpose of this notification is to formally appoint the date on which specific sections of the Finance Act, 2026, will commence.

Sections 153 to 155 of the Finance Act, 2026, are being implemented.

Notification No : 03/2026–Central Tax
Source : https://taxinformation.cbic.gov.in/view-pdf/1010780/ENG/Notifications

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