GST ITC Set-Off Rules Overhauled from January 2026: A Complete Practical Guide for Delhi NCR Businesses
GST ITC GSTR-3B Changes: What NCR Businesses Must Know The GST portal (GSTR-3B) has undergone a significant system enhancement starting from the January 2026 tax period. This change directly impacts how businesses in Delhi, Noida, Gurugram, Faridabad, and across the NCR region utilise their Input Tax Credit (ITC) to discharge GST liabilities. While this is…