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.