Businesses can issue credit notes for eligible post-sale discounts without a prior agreement, while CBIC clarifications address export refunds, registration timelines and tax disputes. Simplified rules and credit note provisions that come into effect from next month will make it easier for distributors and retailers to manage. Finance Ministry sets Nov 1 for simplified post-sale discounts, 90% IDS provisional refunds, and removal of ₹1,000 refund threshold under GST Act 2026.