CA Rajni GoswamiChartered Accountant · Gurgaon & DelhiCall now
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CA Rajni Goswami · 16 August 2026

New GST compliance rules — why your returns can get "blocked"

A vendor's non-compliance can now block your own return.

Enforcement has tightened: your return filing can now be blocked by mismatches or a vendor's non-compliance upstream, not just your own errors. It's no longer purely a self-contained process.

Who this affects: businesses filing regular GST returns, especially ones with a lot of vendors or a complex supply chain.

What to do: reconcile input credit against vendor filings every month, not just at year-end. Flag mismatches early — don't wait for a blocked return to notice them. Talk to us if a vendor's filing history is starting to look unreliable.

Not sure which of these you need?

That is a normal place to start. Call and describe the situation in your own words — you will get a straight answer on what applies and what it involves.

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