GST News & Announcements
Latest updates, circulars, and legislative changes in the GST regime for 2025-2026.
2026 Major Updates
CRITICALJanuary 2026
3-Year Time Bar on Return Filing
A permanent bar on filing legacy returns after 3 years from the original due date. This results in irreversible forfeiture of ITC and potential registration cancellation.
UPDATEMarch 2026
Hard-Locked Auto-Population in GSTR-3B
Tax liabilities in GSTR-3B are now strictly auto-populated from GSTR-1, while eligible ITC is exclusively pulled from GSTR-2B. Manual modifications are restricted.
REFORMApril 2026
GST 2.0: Four-Slab Structure
Rationalization of tax rates into 0%, 5%, 18%, and 40% slabs to eliminate inverted duty structures and classification disputes.
COMPLIANCEFebruary 2026
30-Day E-Invoice Reporting Rule
Taxpayers with AATO ≥ ₹10 crore must upload invoices to IRP within 30 days. Late uploads are automatically rejected.
Compliance Calendar 2026
| Form | Period | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th of next month |
| GSTR-1 (QRMP) | Quarterly | 13th of month following quarter |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-3B | Monthly (Group A states) | 22nd of next month |
| GSTR-3B | Monthly (Group B states) | 24th of next month |
| GSTR-9 | Annual | 31st December |
| GSTR-9C | Annual (AATO > ₹5 Cr) | 31st December |