WebSoftOS| Date | Country | What is due |
|---|---|---|
| 30 Oct 2026 | 🇦🇪 United Arab Emirates | Large businesses (AED 50m+) appoint an Accredited Service Provider |
| 30 Nov 2026 | 🇮🇳 India | Last date to claim ITC for FY 2025-26 (section 16(4)), if the annual return is not filed earlier |
| 31 Dec 2026 | 🇮🇳 India | GSTR-9 and GSTR-9C for FY 2025-26 |
| 1 Jan 2027 | 🇦🇪 United Arab Emirates | E-invoicing mandatory for large businesses |
| 1 Feb 2027 | 🇸🇦 Saudi Arabia | ZATCA Wave 25 integration (revenue above SAR 187,500, as reported) |
| 31 Mar 2027 | 🇦🇪 United Arab Emirates | Other businesses and government entities appoint an ASP |
| 1 Apr 2027 | 🇴🇲 Oman | E-invoicing Phase 1: annual supplies above RO 5 million |
| 30 Apr 2027 | 🇮🇳 India | GSTR-4 for FY 2026-27 (composition taxpayers) |
| 1 Jul 2027 | 🇦🇪 United Arab Emirates | E-invoicing mandatory for businesses below AED 50 million |
| 1 Oct 2027 | 🇦🇪 United Arab Emirates | E-invoicing mandatory for government entities |
| 1 Oct 2027 | 🇴🇲 Oman | E-invoicing Phase 2: all other taxable persons |
Rules checked 24 Oct 2026
Compliance guides: GST and GCC e-invoicing in one place
Plain-language guides to GST in India and VAT e-invoicing in Saudi Arabia, the UAE, Oman, Bahrain and Qatar, with the legal source for each rule, worked examples and checklists. Free to read, link and cite.
- 15 guides
- 6 countries
- Legal source for every rule
- Reported vs notified kept separate
E-invoicing status at a glance
IndiaIn forceGST
E-invoicing live above ₹5 crore turnover; IMS and GSTR-3B liability lock in force
Saudi ArabiaIn forceVAT 15% · ZATCAPhase 1 live since Dec 2021; Phase 2 integration in waves since Jan 2023
United Arab EmiratesComingVAT 5% · FTAPilot since Jul 2026; mandatory from 1 Jan 2027 for revenue of AED 50 million and above
OmanComingVAT 5% · Tax AuthorityDecision No. 189/2026: mandatory from 1 Apr 2027 (supplies above RO 5 million), 1 Oct 2027 for the rest
BahrainNo mandate yetVAT 10% · NBRNo e-invoicing mandate in force; no official date
QatarNo mandate yetNo VAT · GTADraft e-invoicing law approved by Cabinet 6 May 2026; not yet in force
Comparing countries? Read GCC e-invoicing compared: Saudi Arabia, UAE, Oman, Bahrain and Qatar side by side.
Upcoming deadlines
Past dates drop off this table automatically. Dates can be extended by the authorities; each guide links to the official source.
India
In force GST · E-invoicing live above ₹5 crore turnover; IMS and GSTR-3B liability lock in force
GST
GST compliance calendar 2026-27: every return due date, late fee and interest rule in one place
Every GST return due date for 2026-27 in one table: GSTR-1, IFF, GSTR-3B (monthly and QRMP), CMP-08, GSTR-4, GSTR-9, ITC-04, with late fee caps, 18% interest and the 3-year filing bar.
GSTIMS and GSTR-2B reconciliation: how to accept, reject or keep invoices pending before you claim ITC
How the GST Invoice Management System works with GSTR-2B and GSTR-3B: accept, reject or pending, deemed acceptance, recompute, credit notes, the GSTR-3B liability lock and Rule 88D, with a worked example.
GSTInput tax credit under GST: the conditions, time limits and blocked credits every business should check
GST input tax credit in one checklist: the section 16(2) conditions, the 30 November time limit, the 180-day payment rule, Rule 37A reversal and section 17(5) blocked credits, with worked examples.
GSTE-way bill rules: when you need one, how long it is valid, and what happens if it is wrong
E-way bill rules in one guide: the ₹50,000 limit, Part A and Part B, validity by distance, extensions, the 180-day and 360-day limits, cancellation, rule 138E blocking and section 129 penalties.
GSTGST e-invoice: who needs it, how the IRN and QR code work, and how to generate one
GST e-invoice explained: the ₹5 crore turnover limit, IRN and QR code, the 30-day reporting limit, who is exempt, the e-way bill link and how to generate one.
GSTThe September 2025 GST rate change: what to update in your item masters, price lists and invoices
The 22 September 2025 GST rate change (5%, 18% and 40%) and what Indian traders and distributors must update in item masters, price lists and invoices, with a worked example.
Saudi Arabia
In force VAT 15% · ZATCA · Phase 1 live since Dec 2021; Phase 2 integration in waves since Jan 2023
ZATCA
ZATCA e-invoicing (Fatoora): what Phase 1 and Phase 2 require, in plain terms
Saudi e-invoicing explained: Phase 1 generation, Phase 2 integration, clearance vs reporting, UBL 2.1 XML, QR code, cryptographic stamp, CSID onboarding and who is in scope.
ZATCAZATCA Phase 2 waves: thresholds, deadlines and a six-month readiness checklist
ZATCA Phase 2 integration waves from Wave 1 (SAR 3 billion) to Wave 25 (SAR 187,500), how to tell if you are in scope, and a 6-month readiness checklist for Saudi businesses.
ZATCASaudi VAT invoice requirements: what a tax invoice and a simplified tax invoice must show
What a Saudi VAT tax invoice and simplified tax invoice must show, Arabic and currency rules, credit and debit notes, record retention and common mistakes, with a field-by-field checklist.
United Arab Emirates
Coming VAT 5% · FTA · Pilot since Jul 2026; mandatory from 1 Jan 2027 for revenue of AED 50 million and above
GCC
UAE e-invoicing: who must comply, when, and what to do before your ASP deadline
UAE e-invoicing explained: Ministerial Decisions 243 and 244 of 2025, the AED 50 million test, ASP deadlines (30 October 2026 for large businesses), go-live dates, the Peppol model, exclusions and Cabinet Decision 106 penalties.
GCCUAE VAT invoice requirements: fields, the 14-day rule and record keeping
What a UAE VAT tax invoice and simplified tax invoice must show, the AED 10,000 rule, the 14-day issue rule, AED amounts, credit notes and five-year record keeping, with a worked 5% example.
Oman
Coming VAT 5% · Tax Authority · Decision No. 189/2026: mandatory from 1 Apr 2027 (supplies above RO 5 million), 1 Oct 2027 for the rest
Bahrain
No mandate yet VAT 10% · NBR · No e-invoicing mandate in force; no official date
Qatar
No mandate yet No VAT · GTA · Draft e-invoicing law approved by Cabinet 6 May 2026; not yet in force
Link to or cite these guides
Accountants, tax advisers and trainers are welcome to link to this page or to any guide, and to quote short passages with a link back. Suggested link:
<a href="https://websoftos.com/compliance">GST and GCC e-invoicing compliance guides (WebSoftOS)</a>How we keep these current: every guide names the law, notification or authority behind each rule and shows its date. Where a rule is reported by advisers but not yet officially notified, the guide says so. Spotted something out of date? Tell us on +91 88476 50312. These guides are general information, not tax advice; confirm your case with your CA or tax adviser.
Frequently asked questions
Which GCC countries have mandatory e-invoicing?
Saudi Arabia has had it since December 2021, with Phase 2 integration in waves since January 2023. The UAE makes it mandatory from 1 January 2027 for large businesses, and Oman from 1 April 2027. Bahrain and Qatar have no mandate in force as of October 2026.
Is e-invoicing mandatory in India?
Yes, for GST-registered businesses whose aggregate turnover crossed ₹5 crore in any financial year from 2017-18, for B2B invoices, exports and credit and debit notes.
How often are these guides updated?
Each guide shows its date, and the rules on this page were last checked on the date shown at the top. Where a rule is reported but not yet officially notified, the guide says so.
Can I link to or quote these guides?
Yes. Link to this page or to any guide, and quote short passages with a link back. The guides are general information, not tax advice.
Keep GST and VAT invoicing in one system
WebSoftOS runs ERPNext with India GST built in, and multi-company books for Gulf entities. Start a free trial or talk to us on +91 88476 50312.