Speculation of “GST 3.0” rollout in 2026, including stricter ITC validation and CTO discretion on invalid credits, potentially adding penalties back to 2017. Predictions of higher evasion probes post-Diwali, with freebies (e.g., Ladli Behan, Bihar schemes) funding via expanded tax nets. Trend: Shift to AI-driven audits reducing human bias but increasing disputes.