Changes are being made to the goods and services tax (GST) return filing process, with some changes taking effect from July 2026, including the end of manual input tax credit adjustments in GSTR-3B. Other changes may have already been implemented, such as revisions to interest computation, which took effect in January 2026. The specifics and timing of these changes are not entirely clear, with some reports mentioning October 2025 and others discussing potential relief for buyers' input tax credit.