GST Compliance Playbook for April 2026: IMS, E-Invoicing Rules, HSN Slabs and the 56th Council Fallout
A conservative, notification-anchored walkthrough of GST compliance for April 2026: IMS operational mechanics (live since October 2024), e-invoicing threshold still at ₹5 crore, the 30-day IRN reporting rule for ₹10 crore+ taxpayers, HSN digit slabs by turnover, and why the compensation cess is not sunsetting cleanly for tobacco and other specified goods. Separates notified rules from 56th Council recommendations still awaiting implementation.
CA Sneha Joshi
@ca_sneha
CA
ACA | GST Practitioner | Startup & SME taxation | Ahmedabad | Helping small businesses stay compliant.