Updated implementation phase table to include explanations notes for new voluntary GST registrants and new compulsory GST registrants for the 1 April 2026 and 1 April 2028 phases respectively.
Updated the definition of total annual supplies with reference to Box 4 of the GST return.
Updated early adoption guidance and instructions.
Updated 'Grants and Free-of-Charge Solutions' section to include the upcoming new set of FOC solution package for the period of 1 April 2027 to 31 March 2031.