Input tax credit fraud exposed after cloud-storage evidence leads to arrest for running nexus of fake firms.
Enforcement action detected a scheme to obtain inadmissible input tax credit by creating non existent entities and issuing fictitious invoices. Cloud storage data identified a key operative running a nexus of fake firms; searches found multiple firms absent at their declared addresses. The operative was arrested, admitted involvement, and was remanded to judicial custody while investigations under the CGST Act, 2017 continue.

GST fraud network exposed, leading to arrests and seizure of records revealing widespread bogus firms and fake invoicing.
The DGGI Ghaziabad investigated a syndicate operating paper-only entities and using cloud-stored data to issue fake invoices and claim refunds. Searches yielded devices, identity documents, digital signatures and other evidentiary material linking over 200 fictitious firms. Forensic analysis identified 275 bogus firms and quantified the aggregate invoicing and tax liability; arrests were made based on identity evidence and IP analysis, including two alleged masterminds and a previously arrested facilitator.

Interest computation in GSTR-3B is now system-generated and auto-populated in the next period's return to aid self-assessment.
An automated interest calculator in GSTR-3B computes interest from tax liability values and periods declared by taxpayers, auto-populates the computed interest in Table-5.1 of the next period's GSTR-3B, mirrors late-fee posting treatment, shows computation per tax-head for past-period liabilities declared in the current return, and aims to assist self-assessment and reduce compliance burden.

Fake Input Tax Credit networks prompt arrest under Section 69, triggering coordinated searches and wider enforcement.
Officers conducted coordinated searches and arrested a proprietor for operating a fake Input Tax Credit network that used bogus billing to generate and pass fraudulent GST credits; the accused admitted involvement and was remanded to judicial custody. Preliminary inquiry revealed substantial fraudulent ITC claims and a wider interconnected network across multiple cities, with jurisdictional commissionerates instructed to commence legal action and enforcement activity to dismantle the scheme.

GST rate on two wheelers urged to be lowered to spur demand, curb tax leakage and formalise used vehicle trade.
FADA urges a reduction of the GST rate on two wheelers as they are a necessity, not luxury, arguing a lower rate will counter price rises, spur demand, shift sales to the organised sector, reduce tax leakage and be revenue positive in the medium to long term. It also seeks a uniform GST on margin for used vehicles, extension of reduced corporate tax benefits to LLPs and proprietorships in the dealer community, and reintroduction of a depreciation scheme to support industry growth.

Fake invoice syndicate dismantled, leading to arrests, ITC reversal and freezing of firms' bank accounts.
DGGI investigations revealed a syndicate issuing fake invoices through cloud hosted tally data maintained remotely, operating hundreds of shell firms and creating significant Input Tax Credit implications; searches recovered electronic devices, accounting records and instruments, ITC was reversed to deposit GST, bank accounts were frozen and the alleged mastermind arrested, with further investigation ongoing.

Interest calculator to auto-compute and post system-calculated interest in next return period, aiding accurate self-assessment.
A new interest calculator on the GST return portal will compute interest on tax liabilities declared in a filed GSTR 3B, auto-populating the system-computed interest in Table 5.1 of the next tax-period's return; the tool computes interest by tax-head and for past-period liabilities declared in the current return, based on taxpayer-provided portal details.

Search HSN functionality now maps trade descriptions to technical HSN codes using AI and e invoice data for taxpayer facilitation.
The Search HSN functionality has been linked to the e invoice database and an Artificial Intelligence algorithm to allow taxpayers to find applicable HSN codes and technical descriptions using trade or technical descriptions; it supports HSN or description search modes with auto suggested nearest matches, shows commonly used trade descriptions alongside statutory technical descriptions, provides related more specific HSN codes for navigation, permits download of the full HSN list, and includes a non binding disclaimer that outputs reflect e invoice declarations and are for facilitation only.

GST Portal functionalities published: module-wise deployments with webinars and video resources for taxpayer compliance and guidance.
New taxpayer functionalities have been deployed on the GST Portal across Registration, Returns, Advance Ruling, Payment, Refund and miscellaneous modules. These module-wise enhancements are documented in periodic compilations accessible via published links, and are supported by webinars and informational videos posted on the GSTN YouTube channel to assist taxpayers in understanding and using the new features.

E commerce operator liability for notified supplies: operators must pay GST and report taxable supplies in GSTR 3B.
E commerce operators are required to pay GST on notified supplies made through their platforms, including restaurant services, and must report such taxable supplies in Table 3.1(a) of GSTR 3B. Registered persons or restaurants supplying through an e commerce operator must report these outward supplies in Table 3.1(c) of GSTR 3B alongside nil and exempt supplies, reflecting the operator's payment responsibility and the supplier's reporting obligation.

GSTR-3B filing requirement now blocks subsequent GSTR-1 filing until the preceding month return is filed on the portal.
Amendment requires a monthly taxpayer to file the GSTR-3B for the preceding month before being permitted to file the GSTR-1 for the subsequent month; the GST Portal will enforce this sequencing by checking filing of the preceding GSTR-3B and denying GSTR-1 filing until the missing return is filed.

GST revenue growth continues, driven by improved compliance, anti-evasion measures and rate rationalization measures.
Gross GST revenue collection for December 2021 is reported with disaggregated components for CGST, SGST, IGST (including import of goods) and cess, and regular IGST settlements to CGST and SGST are recorded; post-settlement monthly Centre and State revenues are stated. The release compares December receipts with the prior year and with December 2019, distinguishes import versus domestic receipts, attributes improvements to economic recovery, improved tax compliance, anti-evasion measures and rate rationalization, and includes a state-wise schedule excluding GST on imports of goods.