ARTICLE · 03 APRIL 2025

Key Indirect Tax Compliance Considerations For FY 2025-26

Aurtus Consulting LLP

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With the onset of the financial year 2025-26, it is imperative to take note of key indirect tax compliance requirements. Below is a concise overview of the significant compliance obligations to consider for the year ahead.

IndiaTax

Aurtus Consulting LLP

With the onset of the financial year 2025-26, it is imperative to take note of key indirect tax compliance requirements. Below is a concise overview of the significant compliance obligations to consider for the year ahead.

A. GST Law

LUT: Furnish the letter of undertaking (LUT) for exporting goods or services without payment of IGST – Ideal to furnish by March 31, 2025.
Document series: New series for the invoices, debit notes, credit notes etc. to be issued during the financial year.
ISD registration: Obtain ISD registration and undertake ISD related compliance – ISD is made mandatory effective from April 1, 2025.
E-invoice restriction: Effective from April 1, 2025, taxpayers with an Annual Aggregate Turnover (AATO) of Rs. 10 crores and above would not be allowed to report e-invoices older than 30 days from the date of reporting on e-invoice portal.

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