India’s GST framework has undergone its biggest overhaul since launch. The new 4-slab structure (0%, 5%, 18%, 40%) replaces the old 5-tier system, the 12% slab is gone, and compliance has gone fully digital. Updated with 57th GST Council recommendations (Oct 2026): arrest removal, prosecution threshold raised to ₹5 crore, simplified e-commerce registration.
With the e-invoicing threshold now at ₹5 crore and a mandatory 30-day reporting window for larger businesses, getting e-invoicing right is critical. This guide covers everything — from registration to IRN generation to avoiding common mistakes.
Input Tax Credit is the lifeblood of GST compliance — but with the new IMS system, hard-block rules, and 30-day reporting windows, claiming ITC has become more complex. This guide shows you how to maximise legitimate ITC claims while staying fully compliant. Updated with 57th GST Council recommendations (Oct 2026).
