Decriminalisation under GST: prosecution thresholds raised and compounding amounts reduced, with select offences decriminalised.
The Council recommended decriminalisation measures under GST by raising the minimum tax threshold for prosecution, decriminalising specified offences (obstruction, tampering with evidence, failure to supply information) and reducing compounding amounts; inserting Rule 37A and amending Rule 37 to prescribe reversal and re availment mechanisms for input tax credit; enabling unregistered suppliers and composition taxpayers to supply via e commerce operators with reporting and portal reconciliation changes; and introducing registration authentication and return filing time limits, to be implemented via circulars, notifications and law amendments.

Extension of GSTR-1 due date: ITC may not appear in GSTR-2B; rely on GSTR-2A for credit.
Extension of the due date for furnishing Form GSTR-1 is granted for specified Tamil Nadu districts, moving the deadline from the 11th to the 13th of December. Because the notification was issued after the original due date, invoices filed during the extended period will not populate in the GSTR-2B for the subsequent month; taxpayers should therefore take Input Tax Credit (ITC) on the basis of GSTR-2A.

GST revenue growth signals higher monthly receipts and IGST settlements with compensation transfers to states.
Gross Goods and Services Tax (GST) revenue for November 2022 was Rs.1,45,867 crore, an 11% year on year increase. Collections comprised CGST Rs.25,681 crore, SGST Rs.32,651 crore, IGST Rs.77,103 crore (including Rs.38,635 crore from import of goods) and Cess Rs.10,433 crore. Revenues from import of goods rose 20% and domestic transactions (including import of services) rose 8% versus the same month last year. The Government completed IGST regular settlements-transferring Rs.33,997 crore to CGST and Rs.28,538 crore to SGST-and the Centre released Rs.17,000 crore as GST compensation to States/UTs.

Filing of an appeal on the GST portal: webinar guidance on procedural steps, portal navigation and live query support.
The announcement publicises webinars instructing taxpayers on filing an appeal on the GST portal, covering procedural steps, portal navigation and live query responses by GSTN panelists. Sessions will be delivered in multiple specified languages by GSTN officials and recordings will be made available on GSTN's online channel for later viewing to assist compliance and correct electronic appeal filing.

GST compensation funding: central government covered cess shortfall and advanced state payouts to support fiscal management.
The Central Government released Rs. 17,000 crore to States/UTs as the balance GST compensation for April-June 2022, meeting the shortfall from central resources because cess collections were insufficient, and has advanced the estimated cess receipts available for the year to ensure timely state compensation payments and support state fiscal management and capital expenditure.

GST updates: input tax credit mechanisms, refunds, adjudication time limits, e invoicing thresholds, composition and QRMP reliefs.
GST is a destination based tax on supply with a seamless input tax credit system, zero rating for exports, and IGST for inter State supplies; it establishes online registration, returns, e invoicing and reconciliation. Procedural rules cover refunds (60 day disposal, special inverted rate formula, pandemic exclusion from limitation), a sunset clause for adjudication (3/5 years), Advance Ruling with appeal rights, and interest limited to ITC both availed and utilised. Simplified regimes for small taxpayers include Composition Levy and QRMP, rationalised late fees, phased e invoicing thresholds, e Way Bill controls, and reward guidelines for informers.

Gross GST revenue collection remains elevated, recording the second-highest month and sustaining strong monthly and state-wise growth.
The release reports elevated gross GST revenue for October 2022 as the second-highest monthly collection, details the composition by CGST, SGST, IGST (including imports) and Cess, describes regular IGST settlements plus an adhoc equal Centre-State settlement with post-settlement CGST and SGST receipts, and notes sustained high monthly revenues, increased e-way bill generation, and state-wise year-on-year growth variations.

GST TRAN form filing: taxpayers from Ladakh and former Daman and Diu must use newly allotted GSTINs only.
Taxpayers from Ladakh and the former Daman and Diu must file or revise TRAN-1 and TRAN-2 forms using their newly allotted GSTINs and must not use old GSTINs; tax administrations should facilitate processing and link previously filed and revised TRAN-1 forms under the new GSTINs.

Sequential filing requirement: prior-period GSTR-1 must be filed before submitting current GSTR-1 or the period's GSTR-3B.
Sequential filing requirement: a taxpayer is barred from filing a current-period GSTR-1 if any earlier-period GSTR-1 is unfurnished, and filing of a period's GSTR-3B is conditioned on prior furnishing of that period's GSTR-1 details of outward supplies; these rules are implemented prospectively on the GST Portal.

Jurisdictional authority to issue recurring SCNs and handle consequential proceedings; refunds managed by administering tax authority.
Consequential proceedings arising from enforcement initiated by one tax authority against a taxpayer administered by another shall be conducted by the authority that initiated the enforcement; refunds remain with the jurisdictional authority administering the taxpayer. Recurring Show Cause Notices, being based on the same subject matter and grounds and not involving fresh investigation, should be issued by the jurisdictional tax authority that maintains the taxpayer's records and conducts assessments, to avoid undue burden on the investigating authority.

GST search and seizure exposes illegal fire cracker stock and triggers ongoing evasion and environmental compliance probe.
Searches under Section 67(2) of the CGST Act at M/s R. P. Enterprises uncovered large quantities of unaccounted fire cracker stock across 21 godowns, resulted in seizure of inventory, sealing of premises, recovery of unaccounted cash and informal sale records indicating GST evasion; quantification of evaded GST and further investigation are underway amid a state prohibition permitting only green crackers.

GST portal functionality updates: periodic module-wise deployments and stakeholder training via webinars and video compilations.
Periodic deployments on the GST Portal implement new taxpayer-facing functionalities across modules such as Registration, Returns, Advance Ruling, Payment and Refund, accompanied by webinars and short videos. These releases are catalogued as monthly or periodic compilations, each available via downloadable links that aggregate module-wise feature descriptions and training materials for taxpayers to review recent portal functionalities and related learning resources.

GST revenue dip in a quarter contrasts with year on year growth; fiscal outlook hinges on festive season recovery.
GST receipts in Delhi declined by slightly more than six percent in the second quarter relative to the first quarter, while combined GST collections for the first two quarters rose about twenty eight percent year on year, signaling recovery from the pandemic; officials expect higher third quarter collections during the festive season. The budget identifies GST combined with VAT as the largest tax revenue component and sets overall revenue and tax collection estimates for the fiscal year.

Transitional input tax credit: one-time portal window reopened for TRAN 1/TRAN 2 filing and revision; use advisory.
A one-time opportunity is provided to aggrieved taxpayers to claim transitional input tax credit by filing or revising Forms TRAN-1 and TRAN-2 on the GST common portal pursuant to the Supreme Court directive; the portal facility for filing and revision has been enabled for the directed period. GSTN has enhanced the filing process and published a detailed step-by-step advisory and help manual; taxpayers are advised to download and follow these materials for accurate and smooth submission.

GST revenue growth reflects sustained buoyancy with increased collections and stable e-invoice and e-way bill operations.
September 2022 gross GST revenue totaled Rs. 1,47,686 crore, with year-on-year growth of 26%; import GST rose 39% and domestic transaction receipts rose 22%. Regular IGST settlements were made to CGST and SGST pools, yielding specified post-settlement receipts for Centre and States. Operationally, the GST ecosystem showed stability with over 1.1 crore e-invoices and e-way bills generated without glitches on the government portal, and the release provides state-wise monthly collection figures and growth rates for comparative analysis.

Goods and Services Tax revenue trend signals improving business activity and higher monthly mop up expected in upcoming months.
Goods and Services Tax revenue collections have remained consistently above prior baselines, with September anticipated to exceed the previous month's receipts and official figures to be released on the first of the following month. Monthly receipts since April show a record high followed by steady mop-ups through August, forming the basis for an elevated annual average revenue projection tied to improving business activity.

GST Portal functionalities deliver module wise releases with accompanying webinars and instructional videos for taxpayer guidance.
Deployment of module wise enhancements on the GST Portal introduces new taxpayer functionalities across Registration, Returns, Advance Ruling, Payment, Refund and other modules, accompanied by webinars and instructional videos published on the GSTN YouTube channel. Detailed periodised compilations of implemented functionalities are made available as downloadable PDF lists and a consolidated video compilation for taxpayers to review functional changes and guidance by deployment period.

Extension to open common portal for transitional credit allows delayed commencement of Tran I and Tran II filing.
A four week extension was granted to permit delayed compliance with the court order dated 22/07/2022 concerning activation of a common portal for filing transitional Goods and Services Tax credit, and the portal will be opened for submission of transitional credit claims under Tran I and Tran II, shifting the commencement date for portal access and filing.

Input tax credit reporting: updated Table four format requires taxpayers to report availment, reversals and ineligible ITC.
The revised Table 4 of Form GSTR-3B mandates distinct reporting of ITC availment, ITC reversal and ineligible ITC; taxpayers must adopt the amended format on the GST Portal for GSTR-3B filings for the filing period beginning August onwards and ensure accurate reporting of availment, reversals and ineligible ITC in Table 4.

GST revenue growth continues with sustained monthly collections and higher import and domestic receipts reflecting improved compliance.
Gross GST revenue for August 2022 recorded component totals for CGST, SGST, IGST (including import of goods) and cess, and the government effected regular IGST settlements to CGST and SGST yielding consolidated Centre and State receipts. August receipts show notable year on year growth driven by higher import and domestic transaction collections and improved compliance measures; e way bill generation is cited as evidence of stronger reporting. A state wise comparison with August 2021 displays varied growth rates across jurisdictions and excludes GST on imports where indicated.