Central TaxGeneral for ecommerce sellers
Sections 153 to 155 of the Finance Act, 2026 come into force on 1 November 2026
Official text · Summary prepared automatically
- Document
- Notification No. 03/2026-Central Tax
- Issued
- 26 Oct 2026
- Effective
- 1 Nov 2026
- Issued by
- Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance
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What it means for ecommerce sellers
Notification No. 03/2026-Central Tax appoints 1 November 2026 as the date on which the provisions of sections 153 to 155 of the Finance Act, 2026 (4 of 2026) come into force. The Central Government issued it under clause (b) of sub-section (2) of section 1 of the Finance Act, 2026. The notification does not set out what sections 153 to 155 provide. It therefore does not, by itself, show whether or how ecommerce or marketplace sellers are affected; that depends on the text of those sections.
Provisions referred to: Clause (b) of sub-section (2) of section 1 of the Finance Act, 2026 (4 of 2026); Sections 153 to 155 of the Finance Act, 2026
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Official text
As issued by Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance. Where the text starts with “Extract”, only the parts that concern ecommerce sellers are reproduced; the official PDF (opens in a new tab) is the authoritative version.
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Questions sellers ask
When do sections 153 to 155 of the Finance Act, 2026 come into force?
Under Notification No. 03/2026-Central Tax dated 26 October 2026, the Central Government has appointed 1 November 2026 as the date on which the provisions of sections 153 to 155 of the Finance Act, 2026 (4 of 2026) come into force. The notification was issued through the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance.
What changes do sections 153 to 155 of the Finance Act, 2026 make for GST sellers?
Notification No. 03/2026-Central Tax only appoints 1 November 2026 as the date on which sections 153 to 155 of the Finance Act, 2026 come into force. The notification does not describe what those sections provide, so their effect on ecommerce or marketplace sellers cannot be worked out from the notification alone. The text of the sections themselves in the Finance Act, 2026 would need to be read.
Under what power was Notification No. 03/2026-Central Tax issued?
Notification No. 03/2026-Central Tax was issued by the Central Government in exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2026 (4 of 2026). Using that power, the Central Government appointed 1 November 2026 as the date on which the provisions of sections 153 to 155 of the Finance Act, 2026 come into force.
Does Notification No. 03/2026-Central Tax require sellers to file any form or change GST rates?
Notification No. 03/2026-Central Tax does not mention any form, return, rate or filing requirement. It does only one thing: it appoints 1 November 2026 as the date on which sections 153 to 155 of the Finance Act, 2026 come into force. Any filing, rate or compliance consequence would depend on the content of those sections, which the notification does not set out.
Want help working out what this means for your business?
We handle GST and TDS compliance, returns and notice replies for D2C and marketplace sellers, and can walk you through how a change applies to your books.
General information only, not professional advice. The summary is ecomca’s reading of the document; the official PDF is the authoritative version, and later amendments may change it. Check the official source before you act.