GST compliance booklet: December 2024
Thought LeadershipSince its inception, the GST framework has evolved remarkably into a streamlined and efficient tax system.
GST today stands at a pivotal inflection point, having transitioned from an ambitious structural reform into a more stable and conceptually refined tax framework. The focus has progressively shifted towards greater consistency, transparency and automation, with technology playing a defining role in how compliances are executed, validated and monitored.
Recent developments reinforce this transition, with an increased emphasis on system-led controls, reduced manual intervention and tighter alignment between reporting and eligibility. In this environment, the margin for error continues to narrow, and the robustness of underlying processes has become critical in shaping both compliance outcomes and litigation positions.
With the operationalisation of the GST Appellate Tribunal, the importance of getting compliance right at the first instance is further amplified, as positions taken today will directly influence dispute outcomes tomorrow.
Against this backdrop, Grant Thornton Bharat is pleased to present the GST Compliance Booklet 2026, a practical ready reckoner designed to support accurate, consistent and efficient GST compliance in an increasingly automated ecosystem. The booklet is updated till March 2026 and aims to serve as a reliable guide for navigating day-to-day compliance requirements with greater confidence.
As is often said, ‘litigation is not created in courtrooms, it is created in records.’ In the GST context, this holds particularly true as the quality, accuracy, and consistency of compliance today will define the contours of disputes tomorrow.
Manoj Mishra, Partner and Tax Controversy Management Leader, Grant Thornton Bharat
Key highlights of the publication:
- End-to-end coverage of GST Compliance requirements, from registration to returns.
- Coverage of recent amendments and procedural updates impacting day‑to‑day GST filings.
- Comprehensive overview of the GST litigation framework, including appellate remedies and the GST Appellate Tribunal.
- The report also features the consolidated GST compliance calendar for FY 2026–27.
Our insights
GST Compliance Booklet – June 2023
Thought leadershipThis publication aims to assist taxpayers and the industry in understanding GST compliance requirements. It is updated until May 2023.
GST Compliance Booklet – June 2022
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