GST Insights 🇮🇳

Join us for real-time updates, inside stories, market intelligence & all that you need to know about GST, India's landmark tax reform.

✨ [email protected]

[GST Insights 🇮🇳 @InGSTPortal]

You asked for it, we listened.. and now it’s here!

Introducing GST Insights, now on WhatsApp.

Message us on https://t.co/Pskl9X6z4T to get real-time updates, inside stories, market intelligence on GST, right on your mobile.

[GST Insights 🇮🇳 @InGSTPortal]

Based on feedback from GSTN, Govt is considering extension of filing date of monthly GSTR 3B for the month of March 2026 (20th April) by one day (21st April).

Source: https://t.co/mEg75BQQU5 #GSTR3B

[GST Insights 🇮🇳 @InGSTPortal]

@SunilAmbu @GST_Council @CAChirag @taxmannindia Yes, this is correct.

[GST Insights 🇮🇳 @InGSTPortal]

🟡 Amendment in Section 13, IGST Act

The provision for determining the place of supply for 'intermediary services' as location of supplier is proposed to be omitted, thereby making place of supply as location of the service recepient as per default provision - a globally accepted standard for such services.

[GST Insights 🇮🇳 @InGSTPortal]

The GST amendments in the Union Budget 2026 have been limited but they signal meaningful progress for businesses and trade facilitation.

Details here 👇

🟡 Amendments in Section 15 and Section 34

Section 15(3)(b) has been proposed to be amended to omit the requirement of establishing the post-sale discount in terms of an agreement entered into before or at the time of supply and specifically linking of the same with relevant invoices.

Credit notes are now recognised as a valid route for post-sales discount, thereby bridging the gap between valuation provisions and issuance of credit notes.

[GST Insights 🇮🇳 @InGSTPortal]

🟡 Amendment in Section 101A

Pending constitution of the National Appellate Authority, existing Authority or Tribunals may be empowered to hear appeals under Section 101B.

Effective from April 2026.

[GST Insights 🇮🇳 @InGSTPortal]

The balance of power is changing.
🌍 Top contributors to global real GDP growth (2026)

🇨🇳 China: 26.6%
🇮🇳 India: 17.0%
🇺🇸 United States: 9.9%

China + India = 43.6% of global growth
Asia-Pacific ≈ 50% of total growth

India’s rising share of global growth today is what drives its climb in total GDP tomorrow.

Track #UnionBudget2026 updates on GST Insights as India positions itself to become the world’s 3rd-largest economy by 2027.

[GST Insights 🇮🇳 @InGSTPortal]

ℹ️ GSTN's advisory: https://t.co/AaPU5a4uEq

The bigger picture

GSTN is steadily transforming from a filing portal into a system-led enforcement framework.

The direction is unmistakable:
- System-determined minimums
- Limited scope for adjustments
- Stronger audit trails
- Reduced interpretational flexibility

If your compliance approach has been ‘file first, fix later’, that margin is shrinking fast.

GST compliance is no longer about meeting deadlines alone:
it’s about staying aligned with a system that tracks every move in near real time.

[GST Insights 🇮🇳 @InGSTPortal]

GST just became more balanced and far less forgiving.

Most taxpayers would miss the shift as 'business as usual' but in practice, the changes removes ability to ‘tweak’ the numbers and reshapes how much interest you pay, how liabilities are identified, and where mistakes can no longer hide.

GSTN has rolled out a series of upgrades to how interest, liabilities, and ITC flow through the system.
Here’s is what actually changed, minus the jargon.

[GST Insights 🇮🇳 @InGSTPortal]

https://t.co/zojWZsXUhN

[GST Insights 🇮🇳 @InGSTPortal]

🟡 Registration cancelled? Interest still follows

A cancelled registration is no longer a clean exit.
Any pending interest arising from a delayed final GSTR-3B will now be recovered through GSTR-10 (Final Return).

[GST Insights 🇮🇳 @InGSTPortal]

https://t.co/zojWZsXUhN

[GST Insights 🇮🇳 @InGSTPortal]

Wishes for the 77th Republic Day!

🇮🇳 #गणतंत्रदिवस #RepublicDay

[GST Insights 🇮🇳 @InGSTPortal]

@Shaishav_Sheth Yes, it seems so.

[GST Insights 🇮🇳 @InGSTPortal]

CBIC has communicated to the Ministry of Parliamentary Affairs that there will be no legislative or non-legislative business for them to present in the upcoming budget session.

#Budget2026

[GST Insights 🇮🇳 @InGSTPortal]

New year. Same commitment. ✨

You put your business first, we put you first.

[GST Insights 🇮🇳 @InGSTPortal]

2025 🩶Grateful for the journey, thankful for your trust✨

To the year gone by, and to what lies ahead! 🥂

🎅 Wishing you all merry #Christmas and joyful festive season

[GST Insights 🇮🇳 @InGSTPortal]

2025 🩶Grateful for the journey, thankful for your trust✨

To the year gone by, and to what lies ahead! 🥂

🎅 Wishing you all merry #Christmas and joyful festive season

[GST Insights 🇮🇳 @InGSTPortal]

Import of Goods Now Integrated into Invoice Management System

Starting October 2025, the Bill of Entry details for imports, including SEZ transactions will appear directly in the Invoice Management System.

That means:
🟡 Importers can now accept or keep BoEs pending (no ‘reject’ option).

🟡 If no action is taken, the record is deemed accepted.

🟡 Accepted BoEs flow automatically into GSTR-2B and GSTR-3B.

If the GSTIN in a BoE is amended, the previous GSTIN must reverse ITC, and the new GSTIN gets credit. Taxpayers can declare partial reversals as well.

ℹ️ Detailed advisory
https://t.co/f6hw47WXh5