GST compliance keeps evolving, and a set of changes effective from 1 April 2026 has direct implications for businesses in Dehradun and across India, whether you run a trading firm, a manufacturing unit, or an export-oriented business. Here is a practical checklist of what has changed and what you need to act on.
E-invoicing applies to any GSTIN whose aggregate annual turnover (AATO) crosses ₹5 crore. What surprises many businesses is that this is not a year-by-year test: once your turnover has crossed ₹5 crore in any financial year since FY 2017-18, e-invoicing continues to apply to all GSTINs registered under that PAN going forward, even in a year where turnover happens to dip below the threshold again. If you were previously outside the e-invoicing net, it is worth checking your turnover history against this threshold, not just your latest year’s figures, and getting your billing software ready well before the deadline. Businesses with AATO of ₹10 crore and above face a further requirement: e-invoices must be reported to the Invoice Registration Portal (IRP) within 30 days of the invoice date, and an invoice reported late simply cannot be validated — which also means the recipient cannot claim Input Tax Credit on it.
Businesses are required to start a new numbering series for tax invoices, debit notes, and credit notes from 1 April 2026. This is a simple but easy-to-miss administrative step — make sure your accounting or billing system is configured to reset numbering correctly at the start of the financial year, and that your accounts team is briefed so that old and new series are not accidentally mixed.
If your business exports goods or services, or supplies to SEZ units without payment of IGST, note that the LUT filed for FY 2025-26 expires on 31 March 2026. A fresh LUT must be filed for FY 2026-27 to continue supplying without upfront IGST payment. Missing this renewal does not stop you from exporting, but it does mean you would have to pay IGST upfront and then claim a refund later, which ties up working capital unnecessarily.
The earlier threshold that restricted certain export refund claims below a minimum amount has been removed, meaning smaller, previously ineligible refund claims can now be processed. This is a welcome change for exporters and businesses with smaller-value cross-border transactions, particularly smaller exporters who were effectively locked out of claiming refunds on modest shipments.
Input Tax Credit checks continue to tighten, with GSTR-3B increasingly reflecting real-time compliance of your suppliers. In practical terms, a single non-filing vendor in your supply chain can hold up or block credit on your own return. Regularly reconciling GSTR-2B against your purchase register and following up with non-compliant vendors is no longer optional — it is essential. Businesses that have not already built a monthly vendor-reconciliation habit should treat this as a priority, since the cost of unreconciled ITC can add up quickly across a full financial year.
Businesses providing intermediary services should review the revised place of supply rules, which affect whether such services are taxed as a domestic supply or treated as an export. This can materially change the GST treatment of commission and facilitation income earned from overseas clients, and in some cases can shift a transaction from taxable at 18% to zero-rated, or vice versa, depending on how the arrangement is structured.
If my turnover drops below ₹5 crore next year, can I stop e-invoicing?
No. Once your turnover has crossed the threshold in any year since FY 2017-18, e-invoicing continues to apply to your GSTINs going forward, regardless of later fluctuations.
Do these changes apply to small businesses below the GST registration threshold?
Most of these changes are relevant once you are registered and, in several cases, once you cross specific turnover thresholds. However, it is still worth reviewing your position annually as your business grows.
Staying compliant with GST is as much about process discipline as it is about knowing the rules. Our team helps businesses in Dehradun set up the right billing and reconciliation systems, file LUTs and returns on time, and stay ahead of ITC-related risks. Get in touch with us to review your GST readiness for FY 2026-27.
This article is intended as general guidance based on notifications effective from 1 April 2026. GST rules are subject to further government notifications; please consult our team for advice specific to your business.