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.

E-commerce operator API access enables validation and reporting of unregistered suppliers' details for GST compliance and tracking.
APIs enable e-commerce operators to retrieve and validate enrolment details of unregistered suppliers: the Unregistered Applicants API returns enrolment data by enrolment ID, and the Unregistered Applicants Validation API verifies mobile number and email. Access requires a GSP-mediated request, an authentication token obtained via the Authentication API using GSP credentials, and API specifications are available on the developer portal; both API responses are Base64 encoded without encryption.

GST rate changes expand exemptions and procedural reliefs, including targeted supply classifications and compliance relaxations.
The Council recommended targeted GST rate changes (nil/reduced rates for specified millet products, reduced rate for molasses, exclusion of ENA for beverage manufacture and distinct rate for industrial ENA), tariff clarifications for imitation zari, and a conditional IGST concession for foreign vessels converting to coastal run. It advised service exemptions for specified government functions and urban services, clarified job work and ECO bus operator liabilities to enable ITC for companies, recognised DMFTs as governmental authorities, mandated ISD procedural amendments, and proposed an amnesty scheme with a prescribed pre deposit, corporate guarantee valuation rule, one year limit on provisional attachment, place of supply circulars, SEZ refund route amendments, and Tribunal appointment eligibility changes.

ITC mismatch compliance triggers DRC-01C intimation; taxpayers must respond or face blockage on subsequent return filing.
An automated reconciliation under Rule 88D compares ITC in GSTR-2B with ITC claimed in GSTR-3B; where claimed ITC exceeds available ITC beyond set thresholds, the portal issues a Form DRC-01C intimation. Taxpayers must respond in Part B of Form DRC-01C by making payment through the prescribed mechanism (DRC-03), providing an explanation from the form's options, or both. Non-response prevents filing specified subsequent returns (such as GSTR-1/IFF). A detailed portal manual with navigation and scenario guidance is available.

E Invoice JSON download enables comprehensive retrieval and GSP API access, streamlining taxpayer access and bulk downloads.
Implementation of an e Invoice JSON download facility on the GST e Invoice Portal permits retrieval of generated and received e invoices by IRN or by period, supports single IRN JSON or signed PDF downloads and monthly bulk JSON exports, aggregates data across all six IRPs for complete reporting, and maintains requested files in download history for a limited retention period.

Gross GST revenue growth signals sustained tax buoyancy with higher domestic transaction receipts and broader state settlements.
The release reports gross GST revenue for September 2023 and the first half of FY 2023-24 with year-on-year growth, details composition into CGST, SGST, IGST and cess, records regular IGST settlement to Centre and States producing post-settlement CGST and SGST receipts, and provides state-wise monthly and April-September pre- and post-settlement SGST comparisons showing relative revenue performance across States and UTs.