Authority library

Returns, Invoicing & Portal

Operational guides for IMS, GSTR-1A, e-invoicing, e-way bills, rate changes, Budget amendments and GST refunds.

Scheduled GSTN portal implementation

E-Way Bill Changes from 1 August 2026: Ship-To and Closure Guide

Prepare for GSTN’s scheduled mandatory Ship-To GSTIN/URP field and voluntary e-way bill closure workflow.

Operational portal procedure

Use Accept, Reject and Pending correctly, understand deemed acceptance, recompute GSTR-2B and control ITC exceptions.

Operational portal procedure

Use optional GSTR-1A to add or amend current-period outward supplies after GSTR-1 and before the same period’s GSTR-3B.

In force

Check the ₹5 crore threshold, excluded entities, IRN workflow, 30-day reporting restriction and cancellation controls.

Mixed tracker: recommendations, notified rates and later amendments

Separate the September 2025 Council recommendations from notified rates, later tobacco commencement and 2026 tariff alignment.

Enacted; mixed commencement

Track the Finance Act 2026 changes to discounts, credit notes, refunds, advance rulings and intermediary place of supply.

In force; Budget 2026 amendments partly awaiting commencement

Identify the refund category, relevant date, RFD form, unjust-enrichment evidence, deficiency risk and appeal route.