GST Filing Changes in July 2026: Everything Businesses Need to Know
Summary: From around July 2026, GST filing is becoming stricter as the government moves to hard-lock input tax credit (ITC) in GSTR-3B. Following the July 2025 change that locked outward liability, the next phase restricts ITC to what is auto-populated from GSTR-2B,...
GSTR-3B ITC Locking Explained: How the New Rule Will Affect Businesses
Summary: GSTR-3B ITC locking means the input tax credit you can claim in your monthly return is fixed to the amount auto-populated from GSTR-2B, and you cannot manually increase it. This follows the July 2025 change that locked outward tax liability. In practice, it...
GST Appeal Deadline Extended to 31 July 2026: Who Should File and How?
Summary: The government has extended the deadline for filing appeals and applications before the GST Appellate Tribunal (GSTAT) to 31 July 2026. This extension applies mainly to appeals where the order being challenged was communicated before 1 May 2026, and to...
ITR Filing Last Date 2026: Deadlines, Penalties and Late Filing
Summary: The ITR filing last date for FY 2025-26 (AY 2026-27) is 31 July 2026 for most salaried individuals filing ITR-1 or ITR-2. Businesses needing an audit have later dates. Missing the deadline means a late fee of up to Rs 5,000 under Section 234F (Rs 1,000 if...
