Special borrowing window for GST shortfall enables states choosing Option 1 to receive central borrowings and additional GSDP borrowing permission.
Punjab has opted for Option 1 to address the GST implementation revenue shortfall, entitling it to amounts raised through a centrally operationalised special borrowing window and to unconditional permission to undertake the final instalment of additional GSDP linked borrowing authorised under the central Atmanirbhar package; Punjab will receive funds raised through the window from the next borrowing round, and a state wise annexure sets out additional borrowing permissions and amounts passed on so far to participating States and Union Territories.

E-Way Bill unblocking: online application enables restoration of EWB generation following blockage for return non-filing.
Rule 138E enables blocking of the E-Way Bill generation facility for failure to file returns; taxpayers may now file Form GST EWB-05 online via the GST Portal, attach supporting documents, receive portal notices for personal hearing, respond online, and obtain an officer's order in Form EWB-06 approving restoration for a specified duration or rejecting the application, in which case the facility remains blocked until pending returns are filed.

Tax evasion and illegal manufacture of trademarked cigarettes resulted in arrest and ongoing investigation into the supply network.
The DGGI investigation found clandestine manufacture and clearance of cigarettes without payment of GST and cess, including production under international brand names, indicating trademark infringement and large scale tax evasion. Multi location inquiries, documents and statements identified the principal operator, who was arrested and remanded to judicial custody while further investigations into the distribution network and tax liabilities continue.

Special borrowing window for GST shortfall expands, enabling states to access central borrowings and unconditional additional GSDP-linked borrowing.
The central government's special borrowing window provides participating States and Union Territories with centrally raised funds to cover GST compensation shortfalls; States electing this option also receive unconditional permission to borrow an additional 0.50% of GSDP under the broader authorised fiscal headroom. The mechanism operates by central borrowings passed on to opting governments in instalments, with state-wise allocations and a schedule of transfers recorded; recently joined States will receive funds in subsequent borrowing rounds.

Fraudulent Input Tax Credit schemes: arrest for issuing fake invoices and abetting offences under CGST, investigation ongoing
Arrest reported for orchestrating a scheme to fraudulently pass Input Tax Credit (ITC) by issuing invoices without actual movement of goods and handling commission cash entries, enabling buyers to claim ITC and discharge GST liabilities; alleged offences fall under Section 132 of the CGST Act, 2017, are cognizable and non-bailable, the individual was arrested, produced before a magistrate and remanded to judicial custody while investigations continue.

Input tax credit fraud exposed; operators arrested after routing fake invoices and converting proceeds through informal cash networks.
Investigation uncovered fabricated supplier firms, false GST registrations and fake invoices used to obtain unlawful input tax credit. Bank transaction analysis showed transfers routed to entities controlled by two operators who admitted converting receipts into cash through angadias and supplying bogus bills via sham firms for commission. These firms availed and passed substantial fake input tax credit. On documentary and transactional evidence and confessions, the two operators were arrested and remanded to judicial custody while further investigation continues.

Special borrowing window option enables states to meet GST revenue shortfall and obtain extra borrowing permission.
Telangana has chosen Option-1 to address GST revenue shortfall, enabling receipt of funds through a special borrowing window established by the Government of India and granting the State unconditional permission to raise an additional 0.50% of GSDP as part of the extra borrowing envelope; the press release lists other participating States/UTs and the amounts of additional borrowing permission and funds passed on through the special window.

Fraudulent Input Tax Credit: individual arrested for issuing fake invoices and passing ITC to evade GST liability.
Allegations concern issuing invoices without actual movement of goods to enable buyers to avail input tax credit and discharge GST liability. The operator admitted issuing invoices for commission and recording related cash entries. The conduct is described as fraudulently passing Input Tax Credit. Enforcement action included arrest under the CGST Act and production before a magistrate, with judicial custody ordered; further investigation is ongoing to ascertain the extent of ITC diversion and involvement of other parties.

Fraudulent GST refund claims uncovered after bogus invoices and e way bills were used to launder input tax credit.
A syndicate used fabricated invoices from non existent suppliers and falsified e way bills to transfer and consolidate input tax credit to a beneficiary firm, which then claimed IGST refunds on the basis of those fake invoices; enforcement action led to an arrest and ongoing investigation based on GSTN and e way bill data analysis.

Special borrowing window enables state to address GST revenue shortfall and grants additional borrowing permission for fiscal support.
Rajasthan has accepted Option-1 to address the GST revenue shortfall, entitling it to funds passed through the central special borrowing window and to unconditional permission to raise additional borrowings equal to the final 0.50 percent GSDP tranche under the additional borrowing envelope; the Government of India has granted Rajasthan additional borrowing permission of Rs. 5,462 crores and will pass on funds raised through the special window to the State as part of centrally-borrowed disbursements to participating States and UTs.

Special Borrowing Window enables central loans to states for GST compensation, passed through at the Centre's borrowing rate benefiting states.
The Special Borrowing Window permits the Central Government to raise market loans and on-lend them on a back-to-back basis to States and Union Territories to meet GST compensation cess shortfalls, passing through the same interest rate charged to the Centre so as to lower the States' and UTs' borrowing costs.

GST revenue growth signals recovery; central and state shares increased after IGST settlement in the month.
The press release reports gross GST revenue collected in October 2020, itemised by CGST, SGST, IGST and Cess, notes the number of GSTR 3B returns filed, and records amounts settled from IGST to CGST and SGST with resultant net receipts to centre and states. It compares year on year and month on month growth, disaggregates import and domestic transaction contributions, and provides state wise collection figures and growth rates.