he transition to Financial Year 2026–27 brings a fresh set of GST obligations for businesses. From renewing Letter of Undertakings (LUT) by March 31st to implementing a brand-new invoice series starting April 1st, there are several time-sensitive tasks that require immediate attention. This guide covers the essential "Action Points," including mandatory Input Service Distributor (ISD) registration and the 30-day IRP reporting rule for large taxpayers. Staying proactive with this checklist will help businesses avoid late fees and maintain a high GST compliance rating.