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GST News July 24, 2026 5 min read
GST E-Invoicing Thresholds & Annual Return (GSTR-9) Filing Checklist
CA Neha Agarwal, ACA
Head of Indirect Taxes
"Critical updates on e-invoicing mandatory compliance, 2B ITC claim rules, and common errors to avoid during annual return reconciliation."
# Essential Checklist for GST Returns & E-Invoicing Compliance
The GST Council has introduced strict automated cross-validation between GSTR-1, GSTR-3B, and GSTR-2B.
## Important Highlights:
1. **100% GSTR-2B Matching**: Input tax credit cannot exceed available 2B data.
2. **E-Invoicing**: Businesses with turnover exceeding ₹5 Crores must generate IRN within 30 days of invoice date.
3. **E-Way Bill Blocking**: Non-filing of GSTR-3B for two consecutive periods blocks E-Way bill generation automatically.
#GST#EInvoicing#GSTR3B#ITC
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