The Institute of Chartered Accountants of India (ICAI) has revealed the third revised edition of its “Handbook on Returns and Payments under GST,” a guide designed to support professionals and taxpayers navigate the evolving compliance landscape under the Goods and Services Tax (GST) regime.
The publication, prepared by the GST & Indirect Taxes Committee, shows the latest legislative and procedural updates up to February 2026. It includes major reforms such as the Invoice Management System (IMS), system‑based intimations for tax liability mismatches under Rule 88C and input tax credit discrepancies under Rule 88D, and the mandatory registration of Input Service Distributors (ISD) effective April 1, 2025.
CA Prasanna Kumar D., President of ICAI, mentioned that the handbook strengthens transparency and efficiency in GST administration. “Timely and accurate filing of returns coupled with proper payment of taxes promotes reliable tax governance. This revised edition will serve as a valuable resource for members and stakeholders,” he stated.
The handbook delivers guidance on return forms from GSTR‑1 to GSTR‑11, covering filing procedures, due dates, and compliance requirements for various categories of taxpayers, including regular, composition, non‑resident, and e‑commerce operators. It elaborates on the functioning of electronic ledgers, challan generation, and the order of credit utilisation, proposing practical insights for day‑to‑day compliance.
CA Umesh Sharma, Chairman, and CA Rajendra Kumar P, Vice‑Chairman of the Committee, emphasised that the revision has the objective to make the GST compliance system‑driven and user‑friendly. They considered the contributions of committee members and technical experts who ensured the precision and relevance of the handbook.
With this release, ICAI again confirms its devotion to professional education and compliance facilitation, equipping chartered accountants and businesses with updated knowledge to fulfil the demands of India’s dynamic GST framework.
The handbook delivers a compliance manual that has statutory guidance, procedural clarity, and practical examples to assist professionals in ensuring precise GST return filing and payment.
Handbook on Returns and Payments Under GST
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