ITC reversal reporting: deadline extended to allow declaration of opening balances with limited amendment opportunities.
Extension of the reporting window allows taxpayers to declare opening balances for ITC reversal in the Electronic Credit and Re claimed Statement to ensure accurate reporting; after declaration taxpayers are allowed three amendment opportunities to correct any mistakes, and a final cut off date is set for when the amendment facility will cease to be available.

Appointment eligibility for appellate tribunal members tightened, adding advocate litigation experience and minimum age requirement.
The Bill inserts an additional eligibility criterion requiring a prospective member to have been an advocate for ten years with substantial experience in indirect tax litigation before appellate fora, and introduces a minimum age disqualification so persons under fifty years are ineligible for appointment as President or Member. It also raises and revises upper-age ceilings for reappointment, making reappointments subject to the newly specified age-limit, to align the Central GST Act with the Tribunal Reforms Act, 2021 for operationalisation of GST Appellate Tribunals.

Two-factor authentication requirement for GST portal: OTPs to primary authorized signatory secure logins and demand updated contact details.
Two-factor authentication on the GST portal will require taxpayers, after entering user ID and password, to provide an OTP sent to the Primary Authorized Signatory's mobile number and email; the OTP is triggered by changes in device, browser, or location. Taxpayers must keep the authorized signatory's contact details updated on the GST portal. The feature is being deployed in phases, beginning with specified regions and expanding to all states as planned.

GST revenue growth: November collections show highest year on year monthly increase and stronger domestic receipts.
Gross GST revenue for November 2023 recorded the highest year on year monthly growth in 2023 24 to date, with gross collections comprising CGST, SGST, IGST (including import of goods) and cess; domestic transactions grew particularly strongly. The release sets out IGST settlements to CGST and SGST and provides post settlement Centre and State receipts for November 2023. It also presents state wise month on month GST receipts and pre and post settlement SGST figures for April-November 2022 23 and 2023 24, with corresponding growth percentages.

Biometric Aadhaar authentication required for GST registration applicants, with appointment-based document verification at designated facilitation centres.
Amendment to Rule 8 enables identification of GST registration applicants through data-analysis risk parameters supported by Biometric-based Aadhaar Authentication, on-site photograph capture and verification of originals of uploaded documents. After submission of Form GST REG-01, applicants receive either an OTP-based Aadhaar link or an appointment-booking link to complete biometric authentication and document verification at a designated GST Suvidha Kendra; ARNs are generated after completion.

Amnesty for missed GST appeals permits late filing and payment to revive time-barred appeals under the CGST appellate process.
A central amnesty allows taxpayers whose appeals under section 107 CGST were not filed or were rejected as time-barred to file FORM GST APL-01 on the GST portal and make required payments; the Appellate Authority will verify payment before admitting appeals. APL-02 rejected appeals may be refiled; APL-04 rejected cases must be forwarded by the State Nodal Officer to GSTN, which will enable filing, and direct representations for APL-04 cases will not be entertained.

Fraudulent input tax credit crackdown leads to arrests and seizure after coordinated data driven operation exposing fake invoicing network.
A coordinated operation uncovered an interconnected syndicate of 48 paper or non existent firms issuing bogus invoices to wrongfully claim fraudulent input tax credit. The action, based on human intelligence and data analysis, led to three arrests, recovery of stamps, SIM cards and identity documents, and identification of a proprietor who had availed and passed on substantial fraudulent ITC. Further investigation into additional syndicate members is ongoing.

E-invoice API integration guidance released for direct integration with multiple IRPs for GST reporting, and download available.
A technical guidance manual provides instructions for E-Invoice API Integration enabling direct API connections to designated Invoice Registration Portals for GST e-invoice submission, specifying data exchange mechanics, procedural steps for interfacing with an IRP, and offering a downloadable integration guide from the national GST infrastructure provider to support implementation and compliance.

Biometric Aadhaar authentication in GST Seva Kendras approved, enhancing taxpayer facilitation and verification processes in Andhra Pradesh.
Approval was given for biometric Aadhaar authentication via GST Seva Kendras in Andhra Pradesh to enhance taxpayer facilitation; concurrently CBIC emphasised strengthening grievance redressal and expediting prosecution to align enforcement with revenue growth. Significant infrastructure expansion is underway: multiple office and residential construction proposals have been sanctioned and are being monitored, and a new GST Bhawan at Tirupati will house Commissionerate, divisional, audit and customs units and be completed by CPWD within the planned construction period to bolster administrative capacity.

Input Tax Credit mismatch triggers DRC-01C intimation requiring payment, explanation, or both to restore filing privileges.
An automated mechanism issues Form DRC-01C when ITC claimed in GSTR-3B/3BQ exceeds ITC available in GSTR-2B/2BQ beyond configured limits; affected taxpayers must respond in DRC-01C Part B by paying the shortfall via DRC-03, furnishing an explanation, or both, and failure to respond bars filing subsequent GSTR-1/IFF.

ITC reversal under Rule 37A requires recipients to adjust unverified supplier reported credits before the statutory filing deadline.
Rule 37A requires recipients to reverse Input Tax Credit where the supplier has reported the invoice but has not filed the corresponding GSTR-3B by the statutory cut off; the reversal must be reported by the recipient as an adjustment in their own GSTR-3B return within the prescribed filing deadline. The tax system may compute and notify the reversal amount to the recipient, but the taxpayer must verify the communication and ensure the reversal is reflected in the return.

Amnesty for late GST appeals allows filing with payment compliance under the implementing notification to revive appeal rights.
Amnesty applies to taxpayers who missed filing appeals under section 107 against demand orders under sections 73 or 74, permitting filing in FORM GST APL-01 on the GST portal subject to prescribed payments. Appellate authorities will verify payment correctness and may not admit appeals without proper payment. Taxpayers who already filed appeals must make differential payments via the 'Payment towards demand' facility and ensure correct selection of electronic credit or cash ledgers; assistance is available through the GST portal complaint channel.

Invoice generation rights strengthened as new GST service centres and MBMA incentives promote bill issuance and tax compliance.
The launch establishes GST Seva Kendras as dedicated taxpayer assistance centres to improve Ease of Doing Business, while the Mera Bill Mera Adhikaar scheme is an incentive and awareness initiative by CBIC to promote invoice issuance, require suppliers to provide bills, and encourage consumers to upload bills to a portal as part of compliance promotion.

Fraudulent input tax credit scheme uncovered, leading to raids and prosecution of alleged organisers and facilitators.
A tax intelligence unit dismantled a fake invoicing syndicate that used 102 fictitious entities to pass on fraudulent Input Tax Credit by exploiting KYC documents to register shell companies, opening bank accounts with alleged assistance from bank personnel, and operating a secret office to generate invoices, e-way bills and GST returns; coordinated raids seized electronic and identity evidence and four alleged masterminds were remanded to judicial custody.

Biometric Aadhaar Authentication required for GST registration applicants; GSK appointments and document verification precede ARN generation.
Amendment to Rule 8 authorizes identification of GST registration applicants via data analysis enabling Biometric-based Aadhaar Authentication and on-site original document verification; after Form GST REG-01 submission applicants receive either an OTP-based Aadhaar link or an appointment-booking link for a designated GST Suvidha Kendra, and ARNs are generated only after completion of biometric authentication and document verification.

GST revenue growth signals higher monthly and average fiscal collections, with IGST settlements affecting Centre State shares.
Gross Goods and Services Tax receipts for October 2023 were the second highest on record and showed year on year growth, with domestic transaction collections (including import of services) also up. The release sets out the composition of collections by CGST, SGST, IGST and cess, describes IGST apportionment and regular settlement to Centre and States, and presents pre settlement and post settlement state/UT figures for April-October with growth comparisons.

B2B supply reporting: GSTR 5A amended to add dedicated reporting for supplies to registered GSTINs; interim filing unchanged.
Notification introduces Table 5B in GSTR 5A to report supplies to registered GSTINs (B2B supplies) effective 1 October 2023, creating a specific reporting requirement for non-resident OIDARs; pending GSTN implementation, OIDARs must continue to file using the existing GSTR 5A format.

Fake Input Tax Credit enforcement uncovers large GST evasion, prompting arrests and data-driven dismantling of syndicates.
The DGGI has focused on combating fake Input Tax Credit by detecting and investigating thousands of cases and dismantling organised syndicates using data analytics and technical tools; methods include misuse of third party KYC to create shell firms and procure fraudulent ITC claims, leading to arrests and voluntary payments to remedy detected GST evasion.

Registration for online money gaming: foreign suppliers must register and report supplies under GST, with portal workaround until updates.
Suppliers outside the taxable territory supplying online money gaming or OIDAR to recipients in India must obtain or amend GST registration and declare the type of supply in Form GST REG-10 (Row (iia)), providing commencement date, relevant URLs, and a signed declaration. They must report such supplies in Form GSTR 5A; pending portal updates, registrants should upload the REG 10 Row (iia) information as a PDF in the Documents Upload section of the existing REG 10 and furnish online money gaming details in existing Tables 5 and 5A of GSTR 5A.

Exemption from GST registration for single state e commerce goods suppliers after PAN validation and portal enrolment.
Suppliers of goods through e-commerce operators can be exempt from mandatory GST registration if supplies are confined to one State/UT, no inter state supplies are made, the supplier holds a PAN which is declared and validated on the GST portal with business address and State/UT, and an enrolment number is issued by the portal upon PAN validation prior to making any such supplies.