GST Changes April 2026#
1. E-invoice Changes#
- Mandatory for B2B above ₹10,000
- IRN within 7 days
- QR code on invoice
2. ITC Rules#
- New ITC utilisation priority
- First IGST, then CGST/SGST
- Automatic matching
3. Return Filing#
- GSTR-1: Monthly/Quarterly
- GSTR-3B: Monthly
- Auto-population enhanced
4. Compliance#
- Annual return harmonized
- Audit report due date: Nov 30
- Re-registration for expired
Impact#
- Reduced compliance burden
- Faster ITC credit
- Digital transformation