Overview on Latest GST Amendments for FY 2024–25 & 2025–26

Overview on Latest GST Amendments for FY 2024–25 & FY 2025–26

India’s GST framework has shifted towards real-time compliance via tools like the Invoice Management System, mandatory multi-factor authentication, and invoice validation, minimizing discrepancies in input tax credit claims and easing audits.​ GST is moving towards real-time compliance, system-based controls, and accountability. Proactive monitoring = lower risk & smoother audits. Stay updated to stay compliant. Even small GST changes can significantly impact input tax credit eligibility, notices, and penalties.  Details are mentioned here under :

Input Tax Credit Conditions Tightened

In the earlier case, Input Tax Credit was allowed once conditions under Section 16 were fulfilled. & Now the supplier must file GSTR-1 (auto-reflection in GSTR-2B is mandatory) & GST payment to the supplier within 180 days from the invoice date. In case of failure, then ITC reversal with interest has to be paid, which has a strong impact on the taxpayer and gives stronger control on fake input tax credit and mismatch-based notices.

Invoice matching with static GSTR-2B is now mandatory for Input Tax Credit eligibility, curbing fake claims; mismatches trigger denials and notices. E-invoicing mandates reporting within 30 days for AATO >INR10 crore from April 1, 2025, with thresholds lowering to INR3 crore by July; new annual invoice series starts April 1.

The Invoice Management System, effective October 1, 2025, requires recipients to actively Accept, Reject, or Mark Pending supplier invoices on the GST portal before claiming Input Tax Credit in GSTR-3B, replacing automatic credit population.

E-Invoicing – Upload Timeline Enforced

In the Earlier case E-invoicing applicable to taxpayers with turnover above prescribed limits. And Now Taxpayers with AATO > INR10 crore must upload e-invoice within 30 days and in case Delayed upload then IRN generation GST portal blocked  which Impact on Gst taxpayer that Rejected IRN = invalid invoice then Buyer may lose ITC

E-Way Bill and Monitoring – Invoice Age Restrictions

In the earlier period, E-Way Bills could be generated irrespective of invoice age. And now E-Way Bill cannot be generated if the invoice is older than 180 days, and maximum validity, including extensions, is capped at 360 days. So, there are stricter e-way bill rules limiting generation to 180-day-old invoices (360-day extensions), with multi-factor authentication required and E-Way Bill 2.0 portal launching July 1, 2025, for real-time syncing. The GST Compliance Dashboard (beta, April 2025) provides real-time scores, anomaly detection, and trends for proactive risk management. Which Impact on GST taxpayers that ensures timely movement of goods and blocks misuse of old invoices. E-Way Bill and Monitoring Action Steps

• Reconcile invoices monthly/quarterly via the Invoice Management System to secure ITC and avoid penalties.​
• Enable MFA and update ERPs for new thresholds and workflows.​
• Monitor the GSTR-2B dashboard for mismatches before GSTR-3B filing.​

Multi-Factor Authentication Mandatory for All

In the earlier period, applicable only to high-turnover taxpayers. And now multi-factor authentication is compulsory for ALL GST portal users (rolled out in phases). Which has an impact that prevents unauthorized access, fake filings, and credential misuse. Multi-Factor Authentication became mandatory from April 1, 2025, for all taxpayers accessing portals, with a phased rollout starting in January for high-turnover entities, using OTPs or apps to bolster security.​

GSTR-9 (Annual Return) – MSME Relief

In the earlier period, GSTR-9 was mandatory for all registered persons… and now GST taxpayers with turnover up to INR 2 crore are exempt (optional filing), which impacts the reduced compliance burden for small businesses.

GST Compliance Impact – Case Study

Company Turnover: INR 6 Crore Now required to upload GST e-invoices within 30 days, and also the taxpayer must ensure suppliers file GSTR-1 on time to safeguard ITC. & Use MFA for GST portal access. So non-compliance under GST may result in ITC denial, interest & penalties, and operational disruptions.

Why this GST return matters for GST taxpayers:

• Avoid late fees & notices: Each return has a different due date and applicability.
• Common mistake: Many taxpayers only file GSTR-1 and GSTR-3B, ignoring others like GSTR-9 or GSTR-7 (if TDS applies).
• Pro tip: Check your turnover, nature of transactions (e-commerce, ISD, TDS), and registration type (composition, regular, non-resident).

GST Returns Overview

Return	Description	Who Files It	Frequency	Due Date
GSTR-1	Outward sales details	All regular taxpayers	Monthly / Quarterly	11th (Monthly) / 13th (QRMP)
GSTR-2A	Auto-drafted purchase data	View-only for recipients	Real-time	NA
GSTR-2B	Static ITC statement	View-only for recipients	Monthly	14th of next month
GSTR-3B	Summary return + tax payment	All regular taxpayers	Monthly / Quarterly	20th (Monthly) / 22nd–24th (QRMP)
GSTR-4	Composition Scheme return	Composition dealers	Annual	30th April
GSTR-5	Non-resident taxable persons	Non-resident taxpayers	Monthly	20th of next month
GSTR-5A	OIDAR service provider return	Overseas digital service providers	Monthly	20th of next month
GSTR-6	Input Service Distributor return	ISDs	Monthly	13th of next month
GSTR-7	TDS return under GST	TDS deductors	Monthly	10th of next month
GSTR-8	TCS return	E-commerce operators	Monthly	10th of next month
GSTR-9	Annual GST return	Regular taxpayers (above threshold)	Annual	31st December
GSTR-9C	Annual reconciliation + certification	Taxpayers crossing audit limit	Annual	31st December
GSTR-10	Final return after GST cancellation	Taxpayers surrendering GSTIN	One-time	Within 3 months of cancellation
GSTR-11	Return for UIN holders	Embassies, UN bodies	As applicable	28th of next month