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The July 2026 edition of the GST Compendium discusses important updates under the GST, Customs, FTP, FTA and SEZ framework, along with significant judicial pronouncements, advance rulings and key policy developments.

Boards need an AI implementation plan that defines outcomes, ownership, data safeguards, budgets, and monitoring mechanisms. The risks, from data leakage and vendor exposure to bias, hallucinations and regulatory gaps, must be built into the strategy from the start Not too long ago, at a quarterly Board meeting of a conglomerate, the group CFO spoke with conviction about the “AI agenda”.

Nine years ago, GST replaced a fragmented web of excise duty, VAT, service tax and local levies with a single promise of ‘one nation, one tax’. By 2026, GST has evolved into a critical pillar of India's formal economy, creating a digital trail of transactions across sectors and supply chains while providing policymakers with an increasingly sophisticated and near real-time understanding of economic activity.

GST 2.0 reflects the transformation of India’s tax framework from a system focused on harmonisation to one driven by intelligence and automation. Between 2017 and 2020, GST concentrated on building a unified national market through rate rationalisation, return stabilisation, and the introduction of e-way bills. The subsequent phase accelerated digitalisation through e-invoicing, Aadhaar authentication, automated return systems, and technology-led compliance mechanisms.

Grant Thornton Bharat’s PolicyCast is your window into policy, tax, and regulatory developments. Each episode features expert perspectives on issues that matter to businesses, individuals, and the wider economy.

Nearly a decade into GST, few disputes have tested the frontiers of tax, constitutional law and the digital economy as deeply as the online gaming dispute.

The June 2026 edition of our GST Compendium analyses key judicial pronouncements, advance rulings, customs updates, GSTN enhancements, and direct tax developments influencing compliance obligations and tax positions.

Grant Thornton Bharat’s PolicyCast is your window into policy, tax, and regulatory developments. Each episode features expert perspectives on issues that matter to businesses, individuals, and the wider economy.

Energy security has emerged as a defining pillar of economic resilience, industrial growth, and geopolitical stability.

The taxability of assignment of leasehold rights has quietly emerged as one of the more contentious issues under the GST regime.

The May 2026 edition of our GST Compendium analyses key judicial pronouncements, GSTN advisories, customs and FTP updates, and system-driven compliance measures influencing business operations and tax positions.

Explore how Budget 2026’s GST amendment on trade discounts could reshape tax treatment, compliance and commercial practices for businesses in India.

Access a comprehensive guide to GST compliance in India for 2026, covering key provisions, processes and practical considerations to support accurate and efficient tax compliance.

April 2026 marks a month of measured statutory and interpretative movement across indirect tax laws, influencing compliance approaches and transactional considerations for businesses.

Understand GST implications on intermediary services in India, including place of supply rules, export classification and compliance challenges impacting cross-border transactions.

The March 2026 edition of our GST Compendium brings together key developments under GST along with important updates across allied indirect tax laws, including customs, FTP and relevant central and state schemes.