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GST Changes from 1 April 2026: A Quick Compliance Checklist for Businesses
Several GST changes take effect around 1 April 2026. Use this checklist to see what may apply to you.
What is 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 would not be processed has been removed — valid export refund claims are processed regardless of amount.
- IMS ITC-reversal option (from the October 2025 period) lets recipients declare ITC to be reversed on a record.
- Filing dates: GSTR-1 by the 11th and GSTR-3B by the 20th continue; specific months can be extended by notification (for example, GSTR-3B for March 2026 was extended to 21 April 2026).
Action: review your turnover, billing software, refund pipeline and monthly IMS routine now, so you are not caught out at the start of the financial year.
Important: This article is general information based on laws, notifications and public sources current as of August 2026. It is not legal, tax, accounting or professional advice or opinion, and must not be relied on for any decision. Tax and legal rules change frequently and their application depends on your specific facts. Please verify the latest position and connect with a KyaTax expert or your professional advisor before acting.
Rules change often and how they apply depends on your exact numbers and facts. Don't guess on the April 2026 GST changes — get a qualified professional to review your case.
💬 Talk to a KyaTax expert →Frequently asked questions
Do all these changes apply to every business?
No — applicability depends on your turnover, supply types and refund profile. Map each item to your situation, ideally with a professional.
Was the GSTR-3B March 2026 date really extended?
Yes, it was extended from 20 to 21 April 2026 by Central Tax notification. Always check for the latest notification before relying on any date.
Where can I confirm the latest GST rules?
Official GST notifications are the source of truth. A professional can help you interpret how a change affects you.
Related: GST Tools · More guides · Our expert panel