Latest GST Updates, Notifications, Announcements & Key Information for 2026

Introduction

Stay informed with the latest GST updates, notifications, and official announcements in one place. This page highlights important developments from the GST Council, CBIC, and GSTN, including updates on GST returns, e-invoicing, e-way bills, and Budget 2026 changes. Get clear, easy-to-understand insights on evolving GST rules to ensure accurate compliance and better tax planning.

2026 GST Updates in India: Latest News, Notifications & Rule Changes

21st April 2026
The due date for filing GSTR-3B for March 2026 has been extended from 20th April to 21st April 2026 through Central Tax Notification No. 01/2026, providing taxpayers additional time to complete their GST return filing.

21st April 2026
GSTN has introduced an MS Excel-based offline tool to streamline the Invoice Management System (IMS). This tool enables faster processing of records for GSTR-1, GSTR-1A, and IFF, allowing taxpayers to perform bulk actions—such as accept, reject, or keep invoices pending—without continuous login to the GST portal.

16th April 2026
A system glitch led to incorrect interest calculations for the February 2026 tax period, particularly in Table 5.1 of GSTR-3B for March 2026. The issue arose due to non-consideration of the minimum balance in the Electronic Cash Ledger under CGST Rule 88B(1).
To resolve this, the GST portal now provides a “Re-compute Interest” button in Table 5.1. Taxpayers should use this feature to recalculate interest accurately based on updated system logic.

16th March 2026
Starting from the February 2026 tax period, the GST portal auto-populates the “Tax Liability Breakup, As Applicable” section in GSTR-3B for any past-period liabilities paid in the current return. Taxpayers must review this section and click “Save” before proceeding with filing to ensure proper compliance.

21st February 2026
GSTN has enabled a new feature allowing taxpayers to withdraw their application for the 3-day GST registration approval through Form REG-32, as per CGST Rule 14A. This enhances flexibility in the GST registration process.

10th February 2026
Taxpayers can opt for the Composition Scheme for FY 2026–27 until 31st March 2026. Additionally, exporters must submit the Letter of Undertaking (LUT) by the same date to export goods or services without paying GST.
The GST portal has also merged the “Additional Notices & Orders” tab with the existing “Notices and Orders” section for improved usability.

1st February 2026 – Budget 2026 GST Proposals
The Union Budget 2026 introduced several important GST reforms:

Post-sale discounts can now be offered without prior agreements under Section 15 read with Section 34 of the CGST Act.
The special place of supply rule for intermediary services under Section 13 of the IGST Act has been removed.
Provisional refunds are now extended to cases involving inverted duty structure under Section 54(6).
The minimum refund threshold for export refunds under Section 54(14) has been eliminated.
Until the National Appellate Authority is established, the government can authorize an interim body to handle appeals under Section 101A.

2025 GST Updates: Latest News, Notifications & Key Changes in India

29th December 2025
As per the latest GST advisory, the portal will soon introduce strict validations (instead of warnings) for negative balances in ECRS and RCM liability ledgers, along with excess ITC reclaims. Taxpayers will not be allowed to file GSTR-3B if the ITC claimed in Table 4D(1) exceeds the available balance in the ITC reclaim ledger along with ITC reversed in Table 4B(2).

30th October 2025
GSTN has updated the Invoice Management System (IMS) by adding a new “Import of Goods” section. Taxpayers can now view and take action on Bill of Entry (BoE) data, including imports from SEZ, starting October 2025.

29th October 2025
GSTN advised taxpayers to file pending GST returns older than three years before November 2025. Returns for October 2022, July–September 2022 quarter, FY 2021–22, and FY 2020–21 will be permanently blocked for filing from 1st December 2025.

14th October 2025
The GSTR-9 annual return filing functionality for FY 2024–25 is now live on the GST portal.

26th September 2025
Invoice-wise reporting in GSTR-7 has been implemented on the GST portal from the September 2025 tax period onwards.

25th September 2025
GSTN confirmed that returns for September 2022 period will be barred from filing after completion of three years, with restrictions लागू from October 2025 tax period.

23rd September 2025
New enhancements in the Invoice Management System (IMS) allow taxpayers to keep specific documents—such as credit notes and invoice amendments—pending under defined conditions. It was also clarified that no ITC reversal is required if the recipient has not claimed ITC on the concerned invoice.

17th September 2025
CBIC notified the recommendations of the 56th GST Council Meeting, introducing multiple regulatory changes. Taxpayers can refer to detailed GST notifications for complete insights.

3rd September 2025
The 56th GST Council Meeting held in New Delhi proposed major GST reforms, including a simplified two-tier GST rate structure of 5% and 18%, replacing the 12% and 28% slabs.

28th August 2025
GSTN enabled system changes for refund claims related to assessment or appellate orders (ASSORD). Taxpayers can now claim refunds even with negative demand balances, and relevant details are auto-populated in Form RFD-01.

23rd August 2025
The GST Council announced its 56th meeting scheduled for early September 2025, with expectations of GST rate rationalisation.

21st August 2025
Due to heavy rainfall in Maharashtra, the GSTR-3B due date for July 2025 was extended to 27th August 2025 for affected regions including Mumbai, Thane, Raigad, and Palghar.

15th August 2025
During the Independence Day address, key next-generation GST reforms were highlighted, including removal of 12% and 28% slabs, introduction of a 40% rate for sin goods, correction of inverted duty structures, and implementation of pre-filled returns and automated refunds.

20th July 2025
GSTN clarified that GSTR-3A notices issued incorrectly to certain GSTR-4 taxpayers (with cancelled registrations) can be ignored.

12th July 2025
GSTN resolved issues related to Table 12 of GSTR-1 for B2C taxpayers, advising them to input a dummy entry in Table 12A (B2B HSN summary) with zero values to proceed with filing.

24th June 2025
CBIC issued a circular outlining procedures for review, revision, and appeals for orders passed by the Common Adjudicating Authority (CAA), clarifying roles of tax अधिकारियों under Sections 107 and 108 of the CGST Act.

16th June 2025
A new E-Way Bill Portal 2 was launched to ensure real-time data synchronisation and reduce dependency on a single system, improving efficiency in e-way bill generation.

12th June 2025
GSTN clarified that taxpayers applying under the amnesty scheme can proceed even if payment details are not auto-filled correctly, provided supporting documents are uploaded.

11th June 2025
Step-by-step guidance was released for filing amnesty scheme applications in Forms SPL-01 and SPL-02 before the deadline.

10th June 2025
GSTN enabled QRMP taxpayers to file refund applications based on invoices reported in IFF for the first two months of the quarter, resolving earlier system restrictions.

9th June 2025
CBIC issued a circular removing the requirement to quote DIN for certain enforcement-related communications where a GST portal reference number already exists.

7th June 2025
Key GST system updates include:

Hard-locking of auto-populated sales data in GSTR-3B from July 2025, preventing manual edits.
Restriction on filing GSTR-3B after three years from the due date.

14th May 2025
GST appeal withdrawal rules were clarified. Applications filed before final acknowledgment are auto-approved, while others require appellate authority approval. Taxpayers must upload proof of withdrawal when applying for waivers.

21st March 2025
GSTN addressed issues in filing waiver applications (SPL-01/SPL-02), advising taxpayers to verify payment details in the electronic liability ledger and adhere to deadlines for payments and application submission.

16th March 2025
Biometric-based Aadhaar authentication for GST registration was rolled out in Uttar Pradesh to strengthen verification processes.

8th March 2025
The Finance Minister संकेतित upcoming GST rate cuts, with discussions expected in the 56th GST Council Meeting as part of ongoing tax reforms.

1st February 2025 – Budget 2025 GST Changes
Key amendments introduced in Budget 2025 include:

Mandatory ITC reversal on issuance of credit notes (Section 34).
Changes to ITC statement rules (Section 38), reducing reliance on auto-generated data.
Introduction of mandatory pre-deposit for penalty-only appeals (Sections 107 & 112).
New penalties under Section 122B for violations related to Track and Trace Mechanism.

10th January 2025
GST return due dates for December 2024 were extended:

GSTR-7 & GSTR-8: 12th January 2025
GSTR-1 (Monthly): 13th January 2025
GSTR-5 & GSTR-6: 15th January 2025
GSTR-1 (QRMP): 15th January 2025
GSTR-3B (Monthly): 22nd January 2025

2024 GST Updates: Latest News, Notifications & Key Announcements in India

21st December 2024
The 55th GST Council Meeting was held in Jaisalmer, Rajasthan, under the chairpersonship of the Union Finance Minister. Key stakeholders, including state finance ministers and senior officials, participated to discuss major GST reforms and policy decisions.

17th December 2024
The government introduced important updates for e-way bills and e-invoicing:

E-way bills can now only be generated for documents dated within the last 180 days.
The validity of e-way bills can be extended up to 360 days.
Mandatory MFA/2FA authentication has been introduced for taxpayers with AATO above ₹20 crore, to be gradually extended to all users from 1st April 2025.
These changes are effective from 1st January 2025.

15th December 2024
GSTN rolled out biometric-based Aadhaar authentication and document verification for GST registration in select states, including Madhya Pradesh, Haryana, and Goa. Based on risk parameters, applicants may need to complete OTP authentication or visit a GST Suvidha Kendra (GSK) for biometric verification, improving registration security and efficiency.

13th December 2024
Ahead of the 55th GST Council Meeting, expectations included GST rate rationalisation, possible merging of tax slabs, introduction of a 35% slab, and rate changes for essential and luxury goods, along with sectors like insurance, textiles, and cosmetics.

9th December 2024
GSTN issued guidance on reporting differences between Table 8A and 8C of GSTR-9 for FY 2023–24. While Table 8A is auto-populated from GSTR-2B, Table 8C must be manually filled for ITC availed in subsequent financial years. Taxpayers must carefully reconcile these values to avoid discrepancies.

4th December 2024
Sequential filing of GSTR-7 returns has been made mandatory from November 2024 onwards. Taxpayers must file returns in chronological order, including Nil returns where applicable.

1st December 2024
The government released the official GST collection data for November 2024 on the GST portal.

26th November 2024
GSTN clarified TDS compliance for metal scrap transactions under Section 51 of the CGST Act. Taxpayers facing issues due to delayed registration approvals were advised to report consolidated TDS for October and November in the November GSTR-7 return.

16th November 2024
GSTN clarified that GSTR-2B for October will not be auto-generated for QRMP taxpayers and will only be available after filing all pending GSTR-3B returns. It can also be generated on demand.

13th November 2024
The “Supplier View” feature in the Invoice Management System (IMS) was introduced, allowing suppliers to track recipient actions on invoices filed via GSTR-1/IFF. Certain transactions like RCM supplies or ineligible ITC records will appear as “No Action Taken.”

12th November 2024
GSTN issued guidance for smooth adoption of the newly launched Invoice Management System (IMS), which remains optional for taxpayers.

8th November 2024
GSTN provided updates on the waiver scheme under Section 128A. Taxpayers are advised to pay pending dues by 31st March 2025 to avail waiver benefits once Forms SPL-01 and SPL-02 become available.

5th November 2024

A 30-day reporting limit for e-invoices on IRP portals will apply to taxpayers with turnover above ₹10 crore from 1st April 2025.
Form DRC-03A has been introduced to allow adjustment of voluntary payments against demand orders.

1st November 2024
The GST collection report for October 2024 was officially released.

29th September 2024
GSTN restored archived return data for July and August 2017 following industry demand, making it accessible until further notice.

24th September 2024
As part of the GST data archival policy, September 2017 return data was scheduled for removal from the portal from 1st October 2024.

9th September 2024
The 54th GST Council Meeting was held in New Delhi, focusing on key policy decisions and GST reforms with participation from central and state authorities.

3rd September 2024
GSTN introduced the Invoice Management System (IMS), effective from 1st October 2024, enabling taxpayers to manage invoice corrections and amendments efficiently.

1st September 2024
The government published GST collection data for August 2024.

19th August 2024
The announcement for the 54th GST Council Meeting scheduled on 9th September 2024 highlighted expectations around major GST decisions and reforms.

22nd June 2024
The 53rd GST Council Meeting was held in New Delhi under the leadership of the Finance Minister, focusing on important GST policy updates and compliance measures.

2023 GST Updates: Latest News, Notifications & Key Changes in India

7th October 2023
The 52nd GST Council Meeting was held at Sushma Swaraj Bhawan, New Delhi, under the chairmanship of the Union Finance Minister, focusing on important GST reforms and policy decisions.

2nd August 2023
The 51st GST Council Meeting was conducted via video conferencing, where key decisions were taken, including the approval of 28% GST on casinos, racecourses, and online gaming platforms.

11th July 2023
During the 50th GST Council Meeting, the government decided to issue notices (DRC-01C) for excess ITC claims in GSTR-3B compared to GSTR-2B beyond prescribed limits. Additionally, GST on online gaming was fixed at 28% on the full face value.

15th June 2023
Ahead of the 50th GST Council Meeting scheduled for 11th July 2023, discussions and expectations included key GST reforms and rate changes.

12th June 2023
The National Informatics Centre (NIC) made two-factor authentication (2FA) mandatory for taxpayers with turnover above ₹100 crore for accessing e-invoicing and e-way bill systems, effective from 15th July 2023.

26th May 2023
CBIC issued updated instructions for online scrutiny of GST returns from FY 2019–20 onwards, building upon earlier standard operating procedures for previous financial years.

16th May 2023
The filing facility for GSTR-9 and GSTR-9C for FY 2022–23 was made available on the GST portal, enabling taxpayers to complete annual return compliance.

11th May 2023
An automated return scrutiny module was launched to improve communication between tax authorities and taxpayers, enhancing efficiency and reducing manual intervention.

10th May 2023
CBIC notified the 6th phase of e-invoicing, making it mandatory for businesses with turnover exceeding ₹5 crore (in any financial year since 2017–18) to generate e-invoices from 1st August 2023.

6th May 2023
The GST department deferred the implementation timeline for reporting old e-invoices on IRP portals by three months, with a revised date to be announced later.

13th April 2023
GSTN mandated that taxpayers with turnover of ₹100 crore or more must report invoices and credit/debit notes to IRP within 7 days of issuance, effective from 1st May 2023.

31st March 2023
Multiple CGST notifications (02/2023 to 08/2023) were issued to implement GST Council recommendations:

Amnesty schemes introduced until 30th June 2023 for late filing of returns such as GSTR-4, GSTR-9, and GSTR-10, and for revocation of cancelled GST registrations.
Risk-based biometric Aadhaar authentication introduced for select taxpayers.
Extension of time limits for recovery proceedings under Section 79 for past financial years.

1st February 2023 – Budget 2023 Updates
Key GST highlights from Budget 2023 included decriminalisation of certain offences and expansion of the composition scheme to e-commerce operators, simplifying compliance for small businesses.

12th January 2023
An automated facility was introduced on the GST portal to drop proceedings for cancelled GSTINs upon filing pending returns, helping taxpayers restore compliance status.

4th January 2023
CGST Notification 01/2023 granted additional powers to tax अधिकारियों, enhancing administrative efficiency within GST enforcement and audit departments.

2022 GST Updates: Latest News, Notifications & Key Changes in India

1st December 2022
The 48th GST Council Meeting was scheduled for 17th December 2022, with several important agenda items focused on GST reforms and compliance improvements.

10th November 2022
CBIC issued key circulars to clarify GST provisions:

Circular 181 confirmed that refund-related amendments will apply prospectively.
Circular 182 outlined the verification process for transitional credit claims filed between 1st October and 30th November 2022.

28th September 2022
Major GST amendments were notified:

Changes to Input Tax Credit (ITC) conditions under the Finance Act 2022 came into effect.
The deadline for claiming ITC and making amendments to invoices or credit/debit notes for a financial year was extended to 30th November of the following year.

1st September 2022
Updates to Table 4 of GSTR-3B for reporting ineligible ITC were implemented on the GST portal, improving transparency and accuracy in ITC reporting.

1st August 2022

E-invoicing was extended to businesses with annual aggregate turnover above ₹10 crore, effective from 1st October 2022.
Mandatory reporting of 6-digit HSN codes in GSTR-1 was introduced for businesses with turnover exceeding ₹5 crore.

5th July 2022
CBIC introduced multiple GST updates through new notifications:

GSTR-3B format was revised, including a new Table 3.1.1 for reporting e-commerce transactions and related tax liabilities.
Taxpayers were allowed to transfer cash balances between GSTINs under the same PAN using Form PMT-09.
Due dates for GSTR-4 (FY 2021–22) and CMP-08 were extended with late fee waivers.

29th June 2022
The 47th GST Council Meeting held in Chandigarh introduced key recommendations, including GST rate revisions, rationalisation of exemptions, and proposed changes to the GSTR-3B format.

26th May 2022
Late fees for delayed filing of GSTR-4 for FY 2021–22 were waived if returns were filed between 1st May and 30th June 2022.

24th February 2022

E-invoicing applicability was expanded to businesses with turnover between ₹20 crore and ₹50 crore, effective from 1st April 2022.
Taxpayers opting for the Composition Scheme for FY 2022–23 were required to submit Form CMP-02 by 31st March 2022.

1st February 2022 – Budget 2022 GST Updates
The Union Budget 2022 introduced significant GST amendments, focusing on improving compliance, strengthening ITC mechanisms, and streamlining GST procedures for businesses.

2021 GST Updates: Latest News, Notifications & Key Reforms in India

29th December 2021

The 46th GST Council Meeting was held in New Delhi, where the proposed GST rate hike on textiles to 12% was deferred.
CGST Rule 36(4) was amended, removing the 5% provisional ITC benefit. From 1st January 2022, ITC can only be claimed if reflected in GSTR-2B.
The due date for GSTR-9 and self-certified GSTR-9C for FY 2020–21 was extended to 28th February 2022.
Amendments were made to seizure, detention, and appeal-related forms including DRC-10, DRC-22, and DRC-23, along with introduction of DRC-22A.

21st December 2021
Major GST changes announced effective from 1st January 2022:

ITC allowed only if appearing in GSTR-2B (Section 16(2)(aa)), removing provisional 5% ITC.
Authorities empowered to initiate strict action for fraudulent ITC claims and tax evasion cases.
GSTR-1 filing blocked if previous GSTR-3B is not filed.
Recovery proceedings allowed in certain cases of under-reporting without SCN under Section 75(12).
E-commerce platforms made liable for GST under Section 9(5) for specified services like food delivery.
Expansion of Aadhaar authentication for refunds and GST registration cancellation revocation applications.

24th September 2021
ITC-04 filing frequency revised from 1st October 2021:

Businesses with turnover above ₹5 crore: Half-yearly filing.
Businesses up to ₹5 crore: Annual filing from FY 2021–22.

1st September 2021
The 45th GST Council Meeting was scheduled for 17th September 2021, with discussions expected on COVID-related concessions, GST compensation, and tax structure corrections.

29th August 2021
Key relaxations and extensions announced:

GST Amnesty Scheme extended up to 30th November 2021 for GSTR-3B filings.
Extension for revocation of cancelled GST registrations up to 30th September 2021.
Companies allowed to file returns using EVC/DSC until 31st October 2021.

26th August 2021
From 1st September 2021, taxpayers with pending GSTR-3B filings will not be allowed to file GSTR-1 or use IFF until compliance is completed.

30th July 2021

GSTR-9 exempted for taxpayers with turnover up to ₹2 crore for FY 2020–21.
GSTR-9C made self-certified, removing mandatory CA/CMA certification for many taxpayers.
Simplification of annual return compliance introduced for small taxpayers.

30th June 2021
Late fee waived for non-compliance with Dynamic QR code rules from December 2020 to September 2021.

1st June 2021
Major GST relief measures announced:

Retrospective amendment to Section 50 for interest calculation on net cash liability.
GST return filing relaxations for March–May 2021.
Extension of due dates for GSTR-1, GSTR-4, and ITC-04.
Introduction of GST amnesty scheme for late GSTR-3B filing.
Reduced late fees for GSTR-1, GSTR-3B, GSTR-4, and GSTR-7.
E-invoicing exemptions extended to government departments and local authorities.

28th May 2021
The 43rd GST Council Meeting approved major relief measures including GST amnesty, rationalisation of late fees, and IGST exemption on COVID-related imports till 31st August 2021.

21st May 2021
Announcement of the 43rd GST Council Meeting scheduled for 28th May 2021.

1st February 2021 – Budget 2021 GST Updates
Major GST reforms introduced:

ITC allowed only based on GSTR-1/GSTR-2B matching.
Retrospective amendment to Section 50 for interest on net liability.
Removal of mandatory GST audit by CAs/CMAs; shift to self-certified returns.
Expansion of GST supply definition to include member associations.
Changes in seizure, penalty, and appeal provisions.
Updates to zero-rated supply rules under IGST Act for exports and SEZ supplies.

2020 GST Updates: Latest News, Notifications & Key GST Developments in India

30th December 2020

Due date for filing GSTR-9 & GSTR-9C for FY 2019–20 extended up to 28th February 2021.

22nd December 2020

Key GST rule changes announced:

GST registration can be cancelled or suspended under Rule 21A for discrepancies in returns, excessive ITC usage, or non-filing of GSTR-1/GSTR-3B.
Major changes in Rule 36(4) effective from 1st January 2021:
- ITC allowed only based on supplier-uploaded invoices (GSTR-1/IFF).
- Provisional ITC reduced from 10% to 5% of eligible ITC in GSTR-2B.
- Restrictions introduced on payment via electronic credit ledger for high-risk taxpayers.
New e-way bill rules:
- Distance calculation revised to 200 km per day.
- Blocking of e-way bills if GSTR-3B is not filed for two consecutive periods.

29th November 2020

Penalty waiver announced for non-compliance of Dynamic QR Code rules for B2C invoices (valid from 1st December 2020 to 31st March 2021), subject to compliance from 1st April 2021.

10th November 2020

Key announcements:

E-invoicing made mandatory from 1st January 2021 for businesses with turnover above ₹100 crore.
Introduction of QRMP Scheme for taxpayers with turnover up to ₹5 crore.
New system for Invoice Furnishing Facility (IFF) under quarterly filing.
Revised due dates for GSTR-1 and GSTR-3B from October 2020 to March 2021.

28th October 2020

Due date for GSTR-9 & GSTR-9C for FY 2018–19 extended to 31st December 2020.

15th October 2020

GSTR-9 filing made optional for taxpayers with turnover up to ₹2 crore for FY 2019–20.

30th September 2020

Extended deadline for GSTR-9 & GSTR-9C for FY 2018–19 to 31st October 2020.
E-invoicing applicability turnover base clarified (FY 2017–20 combined turnover).
Dynamic QR code requirement deferred to 1st December 2020.

21st September 2020

Reduced late fee for GSTR-4 and GSTR-10 filings.
Lower penalties introduced for delayed filings of composition and final returns.
Extended deadlines for pending returns up to 31st December 2020.

31st August 2020

Due date for GSTR-4 (FY 2019–20) extended to 31st October 2020.

25th August 2020

Interest on GST liability to be calculated on net tax liability basis from 1st September 2020.

20th August 2020

Announcement of 41st GST Council Meeting to discuss revenue shortfall compensation to states.

6th August 2020

Key GST portal updates:

GSTR-9 Table 8A ITC download facility introduced.
Offline utility for GSTR-4 made available.
Option to reapply for cancellation revocation after rejection.

30th July 2020

Major e-invoicing changes:

Revised invoice format with new fields.
E-invoicing threshold reduced to ₹500 crore turnover.
SEZ units exempted from e-invoicing requirement.

21st July 2020

GSTR-4 annual return filing facility made available.

30th June 2020

Extension of GST relief measures, including late fee waivers and interest relaxation, up to 30th September 2020.

12th June 2020

Highlights of the 40th GST Council Meeting:

Late fee waiver for GSTR-3B (July 2017–Jan 2020).
Reduced interest and late fee for MSMEs.
Relief for GSTR-3B filing delays during COVID-19.
Extension of GST registration revocation deadline.

24th March 2020 (COVID-19 Relief Measures)

Major government relief announced:

Extension of GSTR-1 and GSTR-3B due dates.
Waiver of late fee and penalty for small taxpayers.
Interest reduced to 9% for delayed payments.
Multiple GST compliance deadlines extended to June 2020.
Extended deadlines for composition scheme and amnesty schemes.

Key GST Highlights of 2020

Introduction of QRMP Scheme.
Major push towards e-invoicing system.
Multiple COVID-19 compliance relief packages.
Simplification of GST return filing process.
Enhanced digital compliance via GST portal upgrades.

About the Author

Dakesh

Dakesh translates complex legal regulations into practical, easy-to-understand guidance, helping entrepreneurs stay compliant while building sustainable and scalable businesses.

May 5, 2026