India GST guides
GST in plain words, with the source.
Six guides to the GST rules a business in India meets every month, and a dated log of changes.
What changed in 2025–26Free GST tools
These guides cover India’s GST. Outside India, your local tax invoice and VAT or sales-tax report come with a country pack, built before you go live.
Coming upE-invoice and e-way bill
E-invoicing extends to purchases from unregistered suppliers taxed under reverse charge, and to imports of services, for businesses that already e-invoice.
Latest in force · 5 changes
Read the log6 guides, checked 1 Nov 2026
Start with place of supply.
It decides CGST + SGST or IGST on every invoice. Then rates, returns, e-invoices, e-way bills and reverse charge.
- Start here Place of supply under GST The rule that decides whether you charge CGST + SGST or IGST, with rupee examples. Taxable value₹1,00,000at 18% Same stateCGST ₹9,000SGST ₹9,000 Another stateIGST ₹18,000 8 min readChecked 31 Oct 2026 Read the guide
- Rates GST rates in India The structure since 22 Sep 2025, examples of what moved, and the changes dated to 1 Nov 2026. 6 min read5 changes logged
- Returns GSTR-1 and GSTR-3B What each return holds, when it is due, what lateness costs, and what the portal locks now. 9 min read9 changes logged
- E-invoice E-invoicing under GST Who needs it, what the IRN is, the time limits, and what changes on 1 Jan 2027. 7 min read2 changes logged
- E-way bill E-way bill rules When you need one, how long it lasts, and what changed on the portal in 2025 and 2026. 7 min read4 changes logged
- Reverse charge Reverse charge under GST When the buyer pays the GST: which purchases, how to record them, and what changed by 1 Nov 2026. 8 min read4 changes logged
- Rates GST rates in India The structure since 22 Sep 2025, examples of what moved, and the changes dated to 1 Nov 2026. 6 min read5 changes logged
- Returns GSTR-1 and GSTR-3B What each return holds, when it is due, what lateness costs, and what the portal locks now. 9 min read9 changes logged
- E-invoice E-invoicing under GST Who needs it, what the IRN is, the time limits, and what changes on 1 Jan 2027. 7 min read2 changes logged
- E-way bill E-way bill rules When you need one, how long it lasts, and what changed on the portal in 2025 and 2026. 7 min read4 changes logged
- Reverse charge Reverse charge under GST When the buyer pays the GST: which purchases, how to record them, and what changed by 1 Nov 2026. 8 min read4 changes logged
Updates log, newest first
What changed, by the date it applies.
Real changes a small business has to act on. Each one links to the notification, advisory or Council release.
Show changes about
Coming up
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Coming upE-invoice and e-way bill
E-invoicing extends to purchases from unregistered suppliers taxed under reverse charge, and to imports of services, for businesses that already e-invoice.
Notification 04/2026-Central Tax, 26 Oct 2026
Guide: E-invoicing under GST
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2026
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5 changes
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E-invoice and e-way bill
CGST (Amendment) Rules, 2026 in force: rule 14B registration for small sellers using an e-commerce operator’s warehouse in another state, refund applications deemed acknowledged after 10 days, and goods moved by metro railway brought into the e-way bill rule.
Notification 05/2026-Central Tax, 26 Oct 2026
Guide: E-way bill rules -
Rates
Goods rate change: retreaded tractor tyres move to 5%, in line with new tractor tyres.
Notification 02/2026-Central Tax (Rate), 27 Oct 2026
Guide: GST rates in India -
Rates
Services rate changes: delivery services through an e-commerce operator by suppliers not liable to register, and delivery of goods sold through one, at 5% without credit; an optional 5% rate for electric-vehicle passenger transport and rental where charging is in the price; hotels up to ₹7,500, restaurants and outdoor caterers may take same-line input service credit (capped at the 5% rate for hotels and caterers).
Notification 06/2026-Central Tax (Rate), 27 Oct 2026
Guide: GST rates in India -
Reverse charge
Reverse charge added for used cooking oil, plastic waste and scrap, tyre waste and scrap, and e-waste bought from unregistered persons by registered persons.
Notification 04/2026-Central Tax (Rate), 27 Oct 2026
Guide: Reverse charge under GST -
Reverse charge
Registered buyers of these scrap items, and of metal scrap, from registered suppliers must deduct TDS under section 51. Suppliers of them no longer get the registration exemption for reverse-charge-only suppliers.
Notifications 07/2026 and 06/2026-Central Tax, 27 Oct 2026
Guide: Reverse charge under GST
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Registration and Council
57th GST Council meeting: recommends waiving the GSTR-3B late fee for businesses up to ₹5 crore that file by the end of the due month, e-invoicing of reverse-charge purchases and imports of services, a lower maximum general penalty (₹25,000 to ₹10,000), and a new return-alignment mechanism from the April 2027 return. Recommendations apply only once notified.
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E-invoice and e-way bill
E-way bills: Ship-to GSTIN required in bill-to, ship-to movements (“URP” for unregistered), and voluntary closure of an e-way bill. Moved from 15 Jun 2026.
GSTN advisories, 9 and 17 Jun 2026
Guide: E-way bill rules
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Registration and Council
The window to amend aggregate annual turnover (AATO) for FY 2025-26 moves from May to 1–31 Jul 2026, with officer review in 1–15 Aug.
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Rates
Tariff codes listed against some beverages under heading 2202 replaced in the 5% and 40% rate entries; the rates of those entries stay the same.
Notification 01/2026-Central Tax (Rate), 30 Apr 2026
Guide: GST rates in India
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2 changes
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Returns
IMS offline tool (Excel) for accepting, rejecting or keeping supplier invoices pending in bulk.
Guide: GSTR-1 and GSTR-3B -
Returns
GSTR-3B for March 2026 (monthly filers) due date extended to 21 Apr 2026.
Notification 01/2026-Central Tax, 21 Apr 2026
Guide: GSTR-1 and GSTR-3B
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Returns
GSTR-3B: the portal fills the “tax liability breakup” for earlier periods and asks you to confirm it; CGST or SGST credit can pay IGST once IGST credit is used up.
GSTN advisories, 19 Feb and 16 Mar 2026
Guide: GSTR-1 and GSTR-3B
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Rates
Pan masala, cigarettes and other tobacco products move to the 40% rate and biris to 18%; the old 28% schedule is omitted.
Notification 19/2025-Central Tax (Rate), 31 Dec 2025
Guide: GST rates in India
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2025: 13 changes
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Reverse charge
GSTN says the portal will soon block credit claims above the balance of the RCM Liability/ITC Statement and the credit reclaim statement.
Guide: Reverse charge under GST
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Returns
Returns more than three years past their due date are barred, for example GSTR-1 and GSTR-3B for October 2022 and GSTR-9 for FY 2020-21.
Guide: GSTR-1 and GSTR-3B
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Returns
GSTR-3B Table 3.2 (inter-state supplies to unregistered persons, composition taxpayers and UIN holders) can no longer be edited; correct it through GSTR-1A.
Guide: GSTR-1 and GSTR-3B
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Registration and Council
Simplified registration under rule 14A for those whose tax on supplies to registered persons will not exceed ₹2.5 lakh a month, granted within three working days after Aadhaar authentication.
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Returns
IMS: credit notes can be kept pending for one tax period, and you can declare how much credit to reverse when you accept one.
Guide: GSTR-1 and GSTR-3B
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Rates
GST rate rationalisation: 5% and 18% become the main rates, with 40% for a select few goods and services; many daily-use goods move to 5% and individual life and health insurance becomes exempt.
PIB release, 3 Sep 2025 (copy on gstcouncil.gov.in); Notification 9/2025-Central Tax (Rate)
Guide: GST rates in India
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Returns
No annual return (GSTR-9) needed for a year’s aggregate turnover up to ₹2 crore, from FY 2024-25.
Notification 15/2025-Central Tax
Guide: GSTR-1 and GSTR-3B
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Returns
Tax liability auto-filled into GSTR-3B from GSTR-1, GSTR-1A or IFF can no longer be edited in GSTR-3B.
Guide: GSTR-1 and GSTR-3B
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E-invoice and e-way bill
E-Way Bill 2.0 portal (ewaybill2.gst.gov.in) runs in sync with the main portal, so Part B updates and extensions can continue if one is down.
Guide: E-way bill rules
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Returns
GSTR-1: phase 3 of HSN reporting in Table 12 applies, and Table 13 (documents issued) becomes mandatory.
Guide: GSTR-1 and GSTR-3B
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E-invoice and e-way bill
Businesses with AATO of ₹10 crore or more cannot report an e-invoice more than 30 days old. Login with OTP becomes mandatory for all users of the e-invoice and e-way bill portals.
GSTN advisories, 5 Nov and 17 Dec 2024
Guide: E-invoicing under GST
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Reverse charge
Reverse charge on renting of non-residential property no longer applies to composition taxpayers, and sponsorship by a body corporate moves out of reverse charge.
Notification 07/2025-Central Tax (Rate)
Guide: Reverse charge under GST
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E-invoice and e-way bill
E-way bills only for documents up to 180 days old; extension capped at 360 days from generation.
Guide: E-way bill rules
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GSTN advisories link to the copies hosted by the Maharashtra GST Department; CBIC notifications open in CBIC’s tax information portal; GST Council releases open as the copies on gstcouncil.gov.in.
In MyRecords
The portal files, from your own books.
GST files come out of the invoices you already made. We say plainly what needs your account connected.
- Prepares GSTR-1 and GSTR-3B files for upload, from your submitted invoicesWorks today
- Creates the e-invoice upload file and records the IRN and QR codeWorks today
- Makes the e-way bill bulk-upload file, checked for common errors firstWorks today
- Applies CGST + SGST or IGST by place of supply on every invoiceWorks today
- IRNs and e-way bills made and cancelled directly through the GST portal APIs; GSTR-2B fetch and IMS actions through a GSPOnce connected
- Filing returns from inside MyRecords; quarterly (QRMP), composition returns and GSTR-9Roadmap
Part of one system: ERP, CRM, HR and payroll, Support, Chat and the AI Assistant on one set of books.
Questions
Questions people ask
Something else on your mind?
Ask us anything about modules, a quote or moving across. A person from our team replies.
Ask a question01Who writes and checks these guides?
The MyRecords team writes them from the official sources linked on each page, and dates every check. A named chartered accountant’s review is pending; each page says so until it is done. How we write and check guides.
02How often is the updates log refreshed?
When a CBIC notification, GSTN advisory or GST Council decision changes something a small business does. Each line shows the date it takes effect and links to the source.
03Are these guides legal advice?
No. They explain the rules in plain words. Laws and portal rules change, so check the official source and your CA before you act.
04Does MyRecords file GST returns?
It prepares GSTR-1 and GSTR-3B files for upload from your books, creates the e-invoice and e-way bill upload files, and records the IRN and e-way bill numbers. You file the returns on the GST portal. Once you connect the GST portal APIs (your own NIC access or a GSP), it also makes IRNs and e-way bills directly; through a GSP it fetches GSTR-2B and sends IMS actions.
Last updated Facts last verified against the official sources below Expert review pending
These guides explain the rules in plain words; they are not legal or tax advice. Laws and portal rules change. Check the official sources and your CA before acting.
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