ICAI Issues March 2026 Edition of Handbook on Returns and Payments Under GST

The handbook explained GST returns, payment procedures, filing timelines, and compliance rules. It included updates on ITC, IMS, Rule 88C, and ISD, helping users understand practical aspects easily.

Introduction to GST Returns and Payments Handbook

Kashish Bhardwaj | Apr 10, 2026 |

ICAI Issues March 2026 Edition of Handbook on Returns and Payments Under GST

ICAI Issues March 2026 Edition of Handbook on Returns and Payments Under GST

This handbook has been issued by the Institute of Chartered Accountants of India. It has been prepared by the GST & Indirect Taxes Committee of ICAI. The name of this handbook is Handbook on Returns and Payments under GST.

Its different versions are as follows:

  • First Edition – December 2020
  • Second Edition – October 2022
  • Third Edition – March 2026

The latest (third) edition incorporates recent changes and updates.

In this handbook, complete information related to GST return and tax payment is given in simple language. This handbook has explained in detail the different types of returns, their filing process, deadlines, and rules. Besides, the importance of filing correct and timely returns has also been explained.

Additionally, it includes recent important changes, like:

  • Invoice Management System (IMS)
  • Notice related to tax mismatch under Rule 88C
  • Rules of Input Tax Credit (ITC)
  • New system of ISD (Input Service Distributor)

This handbook helps in understanding the rules and practical aspects related to GST. This is a useful guide for professionals and businesses to ensure proper GST compliance.

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Tags: ICAI