GST Portal functionalities updated to improve module services and provide webinars and video guidance to taxpayers.
Module-wise functionality updates on the GST Portal improve taxpayer interaction across Registration, Returns, Advance Ruling, Payment, Refund and miscellaneous modules. Webinars and instructional videos have been produced and posted on the GSTN YouTube channel, with PDF compilations and links provided to guide stakeholders to detailed module-wise descriptions and deployment lists maintained by Team GSTN.

Special borrowing window for GST compensation enables state funding; latest instalment released and additional borrowing permission granted
The Department of Expenditure released the latest weekly instalment under a central special borrowing window created to meet the GST compensation shortfall, bringing cumulative pass through borrowings to States and UTs to seventy eight thousand crore at an average interest rate of 4.7491%; the most recent borrowing was at 5.3083%. Separately, the Central Government authorised additional borrowing permission of 0.50% of GSDP for States choosing Option I, and permission for the full additional amount was granted to twenty eight States; five States reported no GST compensation gap.

GST Portal functionalities updated with module-wise deployments and stakeholder webinars; details available via the official tutorial link.
Module-level enhancements on the GST Portal were deployed for Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous modules, accompanied by stakeholder webinars; the release directs users to an official tutorial link containing module-wise feature listings and guidance.

Back-to-back loan to States covers GST compensation shortfall via a central special borrowing window.
A twelfth weekly back-to-back loan instalment was borrowed by the Centre through a special borrowing window and released to States and UTs with legislatures to meet the GST compensation shortfall; cumulatively twelve rounds have passed Rs. 72,000 crore to subnational governments (about 65% of the estimated shortfall) and were raised at an average interest of 4.7024%. Separately, additional borrowing permission equal to 0.50% of GSDP was granted to 28 States that opted for Option I to mobilize further resources.

Fake input tax credit networks exposed, arrest under Section 69(1) CGST and ongoing probe into systemic bogus invoicing.
A multi-layered network of fictitious firms was used to generate and pass on fake input tax credit; data analytics led officers to search multiple premises and uncover dozens of firms created solely to facilitate fake ITC transfers. The scheme was operated by a principal who received a commission for enabling fake invoicing. Investigations have quantified substantial fake ITC and related fake billing, the principal was arrested under Section 69(1) of the CGST Act, and further inquiries and enforcement actions are ongoing.

Fraudulent input tax credit scheme exposed; arrest under CGST for issuing bogus invoices and passing fake ITC.
Investigation found a syndicate using fictitious firms and family identities to issue bogus invoices and fictitious e-way bills to create and pass inadmissible input tax credit; linked statements from prior cases connected the principal operator to a wider invoice-supply network; the conduct attracts criminal liability under the CGST framework as cognisable, non-bailable offences, and the accused has been arrested and remanded while further investigation proceeds.

Staggered filing deadlines for Form GSTR-3B set varied due dates by turnover category and state/UT groupings.
The Central Government prescribed staggered filing timelines for Form GSTR-3B for December 2020 by inserting sub rule 6 into Rule 61, linking due dates to PAN based aggregate turnover and the taxpayer's principal place of business, and creating distinct deadlines for large taxpayers and two cohorts of smaller taxpayers divided by specified States and Union Territories.

Auto-population of e-invoice details may be edited by taxpayers, but edits remove IRN linkage and halt return auto feeds.
Auto-population of e-invoice details imports IRP-reported invoice data into GSTR-1 tables. Taxpayers must file GSTR-1 on their records where auto-population gaps occur. Only entries that do not match actual documents should be modified; edits or deletions clear the Source, IRN and IRN date fields and remove the record from other return auto-feeds. Any non-auto-populated supplies must be added separately. A consolidated excel of auto-populated documents is available but does not reflect subsequent manual edits.

Back-to-back loan facility used to meet GST compensation shortfall, releasing multiple instalments and additional borrowing permissions.
The Central Government released an eleventh weekly instalment under a back-to-back loan arrangement, transferring proceeds of Centre-borrowings to States and UTs with legislatures to address GST compensation shortfalls. Borrowings have been effected via a special borrowing window in multiple rounds since October 2020 at specified interest rates, with aggregate amounts and the share released to each State and three UTs reported. Separately, an additional borrowing permission equivalent to 0.50% of GSDP has been granted to States choosing the designated option, with 28 States permitted to borrow the full additional amount.

Fraudulent input tax credit claims uncovered; arrest for using fake invoices and transporter records prompts criminal investigation.
Investigation found a proprietor used fabricated invoices and falsified transporter records to claim and pass substantial input tax credit on purchases from non existent suppliers, with documentary evidence and witness statements identifying him as a central actor in a network of fake companies and transporters; the accused was arrested and remanded to judicial custody while criminal inquiries continue into the fraudulent creation and circulation of ITC.

Aadhaar Authentication enables GST taxpayers to verify authorized signatories or submit alternate identity documents for e KYC.
Aadhaar authentication and e KYC on the GST Common Portal enables existing registered taxpayers to authenticate the Primary Authorized Signatory and one proprietor/partner/director/managing partner/Karta. It covers Regular taxpayers, Casual taxable persons, SEZ units/developers, ISDs and Composition taxpayers, excluding government and similar entities. Where Aadhaar is unavailable, specified alternate documents may be uploaded for e KYC, and uploaded documents require tax official approval. Portal flow uses a login prompt directing users to My Profile and the Aadhaar Authentication status tab to send authentication links or upload e KYC documents.

Fake invoice fraud under GST facilitating illicit input tax credit through bogus registrations and bank-to-cash circulation.
Anti-evasion officers uncovered a coordinated scheme of fake invoices and GST evasion in which perpetrators created bogus firms, procured multiple registrations, controlled identities and records, and facilitated fraudulent availment of input tax credit for over two hundred recipient firms through commission-based invoice trading and bank-mediated payments with subsequent cash withdrawals.

Invoice Furnishing Facility enables QRMP filers to furnish B2B invoices to facilitate Input Tax Credit transmission within the quarter.
An Invoice Furnishing Facility (IFF) allows QRMP taxpayers to optionally furnish B2B outward supply details for the first two months of a quarter; it accepts specified B2B invoice and credit/debit note tables, permits portal or JSON uploads, and lets suppliers edit or reset entries until submission. Once submitted entries cannot be deleted. Unfiled IFFs expire after the subsequent-month cut-off, and remaining invoices may be furnished in a later IFF or in the mandatory quarterly GSTR filing. IFF uploads populate recipient purchase records to enable Input Tax Credit flow.

Communication Between Taxpayers feature explained in webinars clarifying GST Portal notification process and addressing documentary shortfalls.
A facility titled Communication Between Taxpayers on the GST Portal allows recipient or supplier taxpayers to notify counterparties about missing documents, documentary shortcomings, or related issues. GSTN is conducting multilingual webinars to explain the channel's operation, usage, and response process; viewers may post queries in the live YouTube comments and have them answered during the webinar sessions.

Special borrowing window for GST compensation: central government provided back-to-back loans and additional GSDP linked borrowing permission.
The central government disbursed a tenth instalment of funds as back-to-back loans to States and UTs via a special borrowing window established to meet the GST compensation shortfall, passing on borrowed funds at the applicable interest rate to eligible sub national governments. Concurrently, States opting for Option I were granted additional borrowing permission equal to 0.50% of GSDP to mobilise further resources; 28 States received permission for the full additional amount. The document lists statewise allocations and cumulative disbursements under both mechanisms.

GST evasion prompts arrest and probe into clandestine manufacture and interstate supply of tobacco products.
Allegations of GST evasion concern an unregistered clandestine manufacturing unit producing gutkha, pan masala and tobacco products; searches seized finished goods and raw materials and, based on stock, confessional statements and evidence, authorities estimate substantial duty evasion and are investigating distribution to multiple states and identifying participants in the supply chain.

E-invoicing compliance expanded as system enables broader IRN generation while reducing validation errors through toolkits and API access.
The NIC e invoice system completed a three month rollout enabling large numbers of taxpayers to generate Invoice Reference Numbers, showing month on month growth in e invoice and e way bill volumes. NIC enabled direct API access for big taxpayers, introduced daily reporting to IRN generators, and addressed common validation and duplication errors through helpdesk interventions. The Government reduced the aggregate turnover cutoff for mandatory IRN generation from 1 January 2021 and NIC deployed API and offline Excel based tools (NIC GePP) and infrastructure to support the expanded taxpayer base.

GST revenue collection reached a record high, with IGST settlements boosting CGST and SGST receipts.
Record December 2020 GST collections crossed prior highs and are presented by component (CGST, SGST, IGST, cess) with IGST regularly settled to CGST and SGST, producing specified net receipts to central and state governments; the release links higher receipts to economic recovery, enhanced enforcement against evasion and systemic compliance changes, and provides state wise year over year growth figures showing varied jurisdictional performance.

Registration process changes: webinars to brief taxpayers on new GST portal procedures, join live via YouTube and ask queries.
Webinars will explain recent changes to Registration on GST Portal, provide practical guidance for taxpayers, and enable live queries via YouTube comments; two language sessions will be delivered by a GSTN official with links provided for live participation.