Several GST changes take effect around 1 April 2026. Use this checklist to see what applies to you.
What's changing
- e-Invoicing threshold lowered to ₹5 crore aggregate turnover (FY 2025-26 basis).
- Small export refunds unblocked: the earlier rule that refund applications below ₹1,000 wouldn't be processed is removed.
- IMS ITC-reversal option (from Oct 2025) lets recipients declare ITC to reverse on a record.
- Filing dates: GSTR-1 by the 11th, GSTR-3B by the 20th continue; specific months can be extended (e.g., GSTR-3B March 2026 → 21 April 2026).
A small exporter had three refund claims of ₹700, ₹950 and ₹1,400 stuck earlier because two were below ₹1,000.
From 1 April 2026, all three valid claims are processed — ₹3,050 of working capital that was previously blocked now comes back.
Don't treat these as one-size-fits-all. Map each change to your profile — an exporter cares about the refund change, a ₹5-crore trader about e-invoicing, everyone about IMS. A 30-minute review now saves a quarter of clean-up later.
Not sure how this applies to you?
Rules change and the answer depends on your exact numbers. Get a qualified professional to review the April 2026 GST changes for your case — before you act.
Talk to a KyaTax expert →Frequently asked questions
Do all these apply to every business?
No — applicability depends on turnover, supply types and refund profile. Map each item to your situation.
Was GSTR-3B March 2026 really extended?
Yes, to 21 April 2026 by Central Tax notification. Always check the latest notification.
Where do I confirm the latest rules?
Official GST notifications are the source of truth; a professional can interpret how a change affects you.
Related: GST Tools · More guides · Our expert panel