India: Important GST Compliance Update – Deadline for Credit Note Corrections

We would like to inform you about an important Goods and Services Tax (GST) compliance requirement concerning invoices issued by Hapag-Lloyd Aktiengesellschaft for services rendered between April 2025 and March 2026.

According to Section 34(2) of the Central Goods and Services Tax (CGST) Act, credit notes related to invoices issued during this period cannot be reported in GSTR-1 after the earlier of:

• Filing of the GSTR-1 return for October 2026, or
• Filing of the annual return for the financial year 2025–26.

Therefore, any necessary credit notes or corrections relating to invoices issued during this period must be processed and reported within the applicable regulatory deadline.

What does this mean for you?

If you identify any errors, discrepancies, or omissions in your invoices or credit notes, please inform us no later than October 22, 2026 (end of day). This will allow sufficient time to process the necessary corrections before our system closes at the end of October 2026.

Please send your GST-related queries to  [email protected]

Please note that queries received after October 22, 2026, will not be accepted, and Hapag-Lloyd Aktiengesellschaft will not be liable for any resulting GST-related losses incurred by your organization.

We kindly request that you review your relevant invoices and credit notes and submit any necessary corrections by the stated deadline.