A cluster of GST changes took effect around the start of 2026, and several of them catch businesses out only when something breaks — a return that won't file, a registration that's been suspended, an e-invoice that gets rejected. Here is what actually changed, and what to do about each.
1. E-invoicing now applies from ₹5 crore
The e-invoicing threshold has been lowered to ₹5 crore aggregate annual turnover, down from ₹10 crore. If your turnover crossed ₹5 crore in any financial year from 2017–18 onward, you are now required to generate e-invoices through the Invoice Registration Portal. A much larger band of mid-sized businesses is pulled in by this single change.
There is a related timing rule worth remembering: businesses above the threshold must report invoices (and credit/debit notes) to the portal within 30 days of the invoice date, or the portal rejects them.
2. Registrations can be auto-suspended over bank details
If valid bank account details are not furnished and verified on the GST portal, your registration can now be automatically suspended. While suspended, you cannot file returns or generate e-way bills — which means dispatches stop. This is an easy one to get caught by after a bank change, so verify your details are current.
3. The three-year filing cut-off
From January 2026, GST returns older than three years from their original due date are time-barred. Once that window closes, the return simply cannot be filed, and any input tax credit tied to it is lost for good. If you have old, unfiled periods, close them now — after the cut-off there is no remedy.
4. Auto-penalties and tighter authentication
Late annual returns now attract automatic late fees without a separate notice, and multi-factor authentication is mandatory across the portal. Neither is dramatic on its own, but together they reward businesses that keep filings clean and current.
What to do this quarter
Confirm whether you have crossed the ₹5 crore e-invoicing line and set up e-invoicing if so. Verify your bank details on the portal. Identify and file any returns approaching the three-year cut-off before the window closes. If any of this is unclear, see taxation services for the nature of services.
The three-year cut-off is the one with no second chance. Everything else can be fixed late; a time-barred return cannot.
Frequently asked questions
E-invoicing is mandatory for businesses with aggregate annual turnover above ₹5 crore, lowered from the earlier ₹10 crore threshold. If you crossed ₹5 crore in any financial year from 2017–18 onward, you must issue e-invoices.
From 2026, registrations can be auto-suspended if valid bank account details are not furnished and verified on the GST portal. During suspension you cannot file returns or generate e-way bills, so update your bank details promptly.
No. From January 2026, GST returns older than three years from their original due date are time-barred and cannot be filed. Any input tax credit tied to them is permanently lost.