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.