The Institute of Chartered Accountants of India (ICAI) Council has approved the issuance of tax invoices for membership fees featuring the employer’s GSTIN, provided the employer entity pays the membership fee. The new system will come into effect from April 1, 2026.
The move is expected to provide clarity and ease of compliance for members whose annual membership fees are borne by their employing organizations. By allowing tax invoices to reflect the employer’s GSTIN, the ICAI has aligned its invoicing mechanism with GST requirements, enabling organizations to appropriately account for the expense and avail input tax credit, wherever applicable.
Implementation Timeline
According to the announcement, the facility will go live from April 1, 2026. To ensure a smooth rollout, members have been advised to complete the necessary updates on the Self-Service Portal (SSP) by February 25, 2026.
Steps for Members
To avail of the facility, members are required to:
Update Employment Details: Submit or revise employment information using the “Update Employment/Engagement Form” under the Member Functions section on the SSP portal.
Provide Employer’s GSTIN: Enter the employer’s GSTIN through the “Update Your Profile” section on the portal.
These steps are mandatory for members who intend to have tax invoices issued in the name of their employing organization.
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