2026 marks a significant shift in India's indirect tax landscape. From automated reconciliation to revised input tax credit (ITC) norms, businesses must adapt fast to stay compliant and avoid heavy penalties.

1. Real-Time ITC Reconciliation

Ab reconciliation mahine ke aakhir mein nahi, balki real-time hogi. Government ka naya portal GSTR-2B aur aapke purchase register ko live match karega. Agar mismatch hua, toh ITC turant block ho sakta hai.

2. Mandatory E-Invoicing for Small Businesses

Pehle yeh sirf bade turnovers ke liye tha, par 2026 se turnover limit ko aur kam kar diya gaya hai. Ab micro-enterprises ko bhi har B2B transaction ke liye IRN (Invoice Reference Number) generate karna hoga.

3. AI-Driven Scrutiny of Returns

GST Department ab Advanced AI models use kar raha hai jo aapke purane returns aur industry average ko compare karke 'Risk Score' generate karte hain. High risk score matlab automatic notice.

4. New Compliance for E-commerce Sellers

Agar aap Amazon ya Flipkart par bechte hain, toh TCS (Tax Collected at Source) ke naye rules aur reporting formats ko samajhna zaroori hai. Data reporting ab aur zyada granular ho gayi hai.

5. Stricter Penalties for Late Filers

Grace period ko khatam kar diya gaya hai. Zero-tolerance policy ke tehat, ek din ki deri bhi interest ke saath-saath portal access restriction ka kaaran ban sakti hai.