India’s GST e-invoice and e-way bill system will enforce new API validations from 1 August 2026. Ship-to GSTIN becomes mandatory, cannot match Bill-to GSTIN, and must align with state codes. ERP users must update master data, payloads, and handle URP for unregistered consignees.
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News On Air · 4 days ago
India's Delhi government has reduced the VAT on aviation turbine fuel from 25% to 7%. The concessional rate will apply for six months, starting from 19 April 2026.
LiveLawBiz · 5 days ago
India: The Gauhati High Court has ruled that Hawkins Cookers Ltd. must pay an additional 8.5% VAT on the original sale price of pressure cookers, confirming the 12.5% rate applied before 2010. The court rejected the company's attempt to compute the differential tax on a reduced sale price after excluding previously collected 4% VAT.
GSTZen · 5 days ago
India's GST framework allows businesses to claim Input Tax Credit on hotel accommodation when the stay is for business purposes. Eligibility depends on valid tax invoices, GST paid, and compliance with CGST Act sections 16 and 17(5). A minimum room rate of 7500 is required for ITC eligibility.
Indian Television Dot Com · 9 days ago
India's online gaming industry is challenging the Supreme Court's May 27 ruling that upheld the 28 per cent GST on online gaming, potentially triggering retrospective tax demands of over Rs 1.5 lakh crore.
A2Z Taxcorp · 20 days ago
The article explains that while GST was designed to eliminate cascading tax and enable seamless input tax credit (ITC), the reality has become a compliance-driven process. ITC eligibility now hinges on invoice matching, GSTR‑2B reconciliation, Rule 36(4), Section 16(2)(aa) restrictions, and the Invoice Management System (IMS), making credit availability conditional on supplier filings and compliance data. Businesses face working‑capital pressure and litigation due to delayed or denied ITC.
GSTZen · 22 days ago
The article explains that for services, GST becomes payable immediately upon receipt of an advance, while for goods, advance receipts are exempt under Notification No. 66/2017-Central Tax and GST is due only when goods are supplied. It also details the required receipt and refund vouchers and how to calculate GST on inclusive and exclusive advances.
Key Takeaways
From 1 August 2026, India’s GST e-invoice and e-way bill system requires Ship-to GSTIN to be mandatory for all applicable transactions.
No, India’s GST rules state that Bill-to GSTIN and Ship-to GSTIN cannot be identical in a Bill-to/Ship-to transaction.
In India, when the consignee is unregistered, the ERP must send a URP (Unregistered Party) flag for e-way bill generation.
No, India’s GST e-way bill portal does not print Ship-to GSTIN on the PDF.
India’s GST requires Ship-to State Code to match the GSTIN State Code and the Ship-to PIN Code must belong to that State.
Primary source
Read the full article at GSTZenThis summary was published on VATfaqs.com on 23 July 2026. It relates to VAT developments in India. The original source is GSTZen.
