As businesses across India prepare for the wave of change under the GST reforms 2025, it is vital to grasp what the new GST rules mean for registration, filing, input tax credit, and overall GST compliance.
These reforms, often referred to as GST 2.0, raise the bar on digitalisation, reporting timelines, and regulatory discipline.
This blog explains the key elements of GST 2.0, how it affects your business, and what you need to do to stay compliant.
What’s Changing: An Overview of New GST Rules in 2025
Beginning 1 April 2025, several important changes will come into effect. These include mandatory multi-factor authentication (MFA) for all GST portal access, lower thresholds for e-invoicing, stricter time lines for e-way bills, and enhanced scrutiny of GST filing rules. Another major focus is tightening rules around GST input tax credit (ITC), ensuring that only properly documented and reported transactions qualify.
These reforms underscore the shift from the initial GST rollout to a mature compliance-driven regime. Enterprises must adapt not just their tax teams but their ERP systems, billing and invoicing workflows.
New GST Registration Process
Here’s why the new GST registration process is critical for new and existing businesses:
- From February 2025 onwards, amendments to Notice 12/2024-CGST introduced streamlined Aadhaar authentication for GST registration under Rule 8.
- Applicants not opting for Aadhaar authentication must now visit a Facilitation Centre for photograph and document verification.
- Also, a fresh invoice series is required from 1 April 2025 for each financial year.
- For entities receiving common services across branches, input service distributor (ISD) registration becomes mandatory under the new rules.
In short, businesses must revisit their registration details, update authorised signatories, ensure biometric/Aadhaar verification, and align their invoice numbering series for FY 2025-26.
What Are the GST E-Invoicing Rules
The e-invoicing regime has been significantly tightened under GST 2.0. Key points:
- From 1 April 2025, businesses with an Annual Aggregate Turnover (AATO) of ₹10 crore and above must upload B2B invoices to the Invoice Registration Portal (IRP) within 30 days of the invoice date. Previously, this threshold was ₹100 crore.
- If an invoice is not uploaded within the 30-day window, it will be rejected by the IRP and may impact GST input tax credit (ITC) eligibility.
- Two-factor authentication (2FA) becomes mandatory for all taxpayers when generating e-invoices and e-way bills.
- New restrictions on e-way bills: e-way bills generated only for documents issued within the last 180 days; extension period capped at 360 days.
These rules make real-time compliance essential and place strong emphasis on the digital readiness of businesses.
GST VS GST 2.0: Key Differences Between Them
GST Compliance, Input Tax Credit (ITC) and Other Reforms
Beyond registration and invoicing, the broader GST compliance framework has been strengthened. Under GST 2.0:
- Input Tax Credit (ITC) claims will be accepted only if invoices are reported correctly and on time. Delayed or non-reported invoices could be turned down.
- Return filing rules will be more automated with fewer manual flex-points; system-driven validations will tighten.
- Businesses must upgrade ERP, billing systems and train staff for data accuracy, prompt reporting, and audit-trail maintenance.
- Overall, the aim is to move from a supply-chain-driven model to a data-driven compliance ecosystem.
For businesses, this means compliance is no longer a back-office function—it is now integral to operations and strategy.
Conclusion
The new GST rules in 2025 mark a pivotal step in India’s tax evolution. The shift from legacy GST to GST 2.0 emphasises digitalisation, tighter timelines and stronger governance. Whether you are a startup, mid-sized enterprise or large corporation, staying ahead of the GST reforms 2025 India is essential. Key focus areas: align registration process, meet e-invoicing deadlines, ensure ITC eligibility, and embed GST-compliance in your systems. In the fast-changing tax environment, proactive adaptation is the best defence.
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