Effective April 1, 2025, India's GST e-invoicing framework will undergo major changes, notably lowering the mandatory threshold to ₹10 lakh annual turnover and requiring Invoice Registration Portal (IRP) submission within 30 days of issuance for businesses with a ₹10 crore+ turnover. Failure to adhere to these deadlines will result in automatic rejection by the IRP and inability to claim Input Tax Credit (ITC).
e-Invoice Time Limit: From April 1, 2025, businesses with an Annual Aggregate Turnover (AATO) of Rs. 10 crore+ must upload e-invoices to the Invoice Registration Portal (IRP) within 30 days. It reduces the chances of fake GST invoices, allowing only genuine input tax credit claims.
The shift to a two-slab system of 5% and 18%, removing the earlier 12% and 28% rates, will make taxation more transparent and easier to follow. At the same time, a 40% on luxury and sin goods such as pan masala, tobacco, aerated drinks, high-end cars, yachts, and private aircraft ensures fairness and revenue balance.
The GST network issued another advisory on 7th June 2025, implementing the rule of time-barring of GST return filing beyond three years from the due date. By this update, taxpayers will not be able to file GST returns after three years from the due date of such return.
April 2025 remains the highest-ever GST collection at ₹2.36 lakh crore, driven by year-end filings, strong inter-state trade, and faster refunds. May 2025 held the line with ₹2.01 lakh crore, the second-highest monthly figure, supported by high IGST on imports and stable domestic demand.
GST and HST Payment Dates for 2025-2026
July 4, 2025 (first increased payment) October 3, 2025. January 5, 2026. April 3, 2026.
As of 2025, the GST rate in Singapore is 9% for all taxable goods and services (except for nil-rated). With the GST rate change, as laid out by the Inland Revenue Authority of Singapore (IRAS), it has become even more important to be at par with the recent amendments.
GST Reforms 2025: Key Changes in GST Rates Across Categories
Key categories have seen rate reductions: daily essentials have dropped from 12%/18% to 5%, agricultural equipment from 12%/18% to 5%, healthcare services to 5% or exempt, and education services are now fully tax-exempt.
With effect from 1st October 2025, the Indian GST regime is set to introduce a series of important changes in how returns, credits, and compliance are handled. These changes aim to improve accuracy, reduce disputes, and align law and system behavior more closely.
Key GST Compliance Rules FY 2025–26 (With Legal Backing)
Timely filing of returns (GSTR-1, GSTR-3B, GSTR-9): Delays can trigger cancellation under Rule 21A. Correct HSN Code usage: Mandatory for B2B invoices exceeding ₹50 lakh, per Notification No. 78/2020–Central Tax.
Some of the major tax changes effective from April 1, 2025, are revised tax slabs, rebate of up to Rs. 60,000, revised ITRU deadlines, calculation of partner's remuneration allowable as a deduction and revised TDS/TCS threshold limits.
TABLE 4A, 4B, 4C, 6B, 6C - B2B INVOICES - RECEIVER-WISE SUMMARY. In this table, you can add details of taxable outward supplies made to registered person. Additionally, invoices auto-populated from e-invoices will be available in this table. This page provides you the receiver-wise summary of the already added invoices ...
With effect from 1stApril 2025, a major change is being made mandatory under the GST regime—businesses distributing Input Tax Credit (ITC) on common input services across multiple GST registrations must register as an Input Service Distributor (ISD).
Compliance & Procedural Changes
From April 1, 2025, Input Service Distributor (ISD) registration will be compulsory for businesses having multiple Goods & Services Tax Identification Numbers (GSTINs). The time limit for the validity of an E-Way bill will be 180 days, and it can be extended to 360 days.
Any supplier of a taxable service who is an insurer, banking company, financial institution, or Non-banking financial company is exempt from the applicability of e-invoicing. When the supplier is a goods transport agency providing services related to the transportation of goods by road in a goods carriage.
Penalties: In cases of non-generation of e-invoice, 100% of the tax or ₹10,000, whichever is higher, is the penalty for each invoice.
What are the new GST rules from July 2025? From 1st July 2025, GSTR-3B cannot be edited after filing. GSTR-1A is introduced for corrections, and GST returns older than 3 years from the due date cannot be filed.
The GST/HST credit payment dates for Canada in 2025 are scheduled as follows: January 3, April 4, July 4, and October 3. You do not need to apply separately; the GST/HST credit payment 2025 is automatically assessed when you file your tax return.
Effective October 2025 period onwards, a new section for "Import of Goods" has been introduced in IMS wherein the Bill of Entry (BoE) filed by the taxpayer for import of goods including import from SEZ, will be made available in the IMS for taking allowed action on individual BoE.
GST Rate and Slab Changes in September 2025
GST rate cuts on 200 items happened from 22nd September 2025. 90% of items in the current 28% slab are moved to the 18% slab. Almost 99% of the items in the 12% slab are moved to the 5% slab.
For any standard-rated supplies of goods or services that you make on or after 1 Jan 2024, you must charge GST at 9%. For instance, if you issue an invoice and receive payments for your supply on or after 1 Jan 2024, you must account for GST at 9%.
Using the wrong tax codes or accounting method
Many GST mistakes are the result of using incorrect tax codes or the wrong accounting method: Tax codes: If a GST-free sale is coded as taxable in your accounting system, you'll pay GST unnecessarily. If a taxable sale is coded GST-free, you'll underpay.
How to Avoid GST on Overseas Purchases Legally
New GST Rate of 9% in 2024
Come 1 Jan 2024, the GST rate will be raised from 8% to 9%, as part of the two-step GST rate change announced by the Minister for Finance in Budget 2022. The first step from 7% to 8% had taken place earlier on 1 Jan 2023.
2022, Works contract services provided to Central and State Government, or Local Authorities, which were earlier eligible for concessional rate of 12% GST,would attract GST at the rate of 18% in view of amendment carried out in notification No. 11/2017- Central Tax (Rate) vide notification No.