GST 2.0 by May 2026 — the 5% / 18% / 40% Slab Structure, Intermediary Services Zero-Rated, Post-Sale Discount Reset, New Invoice Series, and the 1 May Beverage Notification
GST 2.0 live since 22 Sep 2025: 0/5/18/40% slabs replaced 5/12/18/28+cess. Three April-2026 resets — intermediary services zero-rated (Sec 13(8)(b) IGST omitted), post-sale discount via credit note + ITC reversal (Sec 15/34), mandatory fresh invoice series. Plus 1 May beverage notification.
Vikram Mehta
@ca_vikram
Vikram is a founding editorial team member at TaxSocial covering the GST and indirect-tax beat. His articles unpack GST 2.0, the new slab structure effective September 2025, the post-sale discount reset, the intermediary-services Section 13(8)(b) amendment, the 30-day IRN reporting rule, the GSTR-1A / GSTR-2B / GSTR-3B filing matrix, and the late-fee mechanics that follow when any of these slip. He writes from the perspective of a practitioner running compliance for mid-sized businesses — what the rule actually says, what the GSTN portal will accept on a given date, and what the practical workaround is when the two diverge. He covers MCA filing and ROC compliance topics where they intersect with GST.
