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A) Manufacturers (cigarettes, chewing tobacco, pan masala) Highest compliance impact due to: rate change to 40% GST for most categories (except biris at 18%) need to reconcile pricing, dealer margins, MRPs, schemes, credit notes ERP/GST classification updates (HSN + rate mapping) B) Wholesalers / distributors Reprice stock movements and credit limits Update POS billing and e-waybill integrations Watch time of supply around 31 Jan/1 Feb cutover C) Retailers Billing/point-of-sale update is critical (wrong tax = wrong invoice = mismatch in customer/stock ledgers) For B2B retailers: wrong rate can trigger ITC disputes for buyers 5) The cutover problem: supplies around 1 Feb 2026 This is where most practical errors happen
Jane Campion) My Beautiful Laundrette (dir
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