Decriminalisation under GST: prosecution thresholds raised and compounding amounts reduced, with select offences decriminalised.
The Council recommended decriminalisation measures under GST by raising the minimum tax threshold for prosecution, decriminalising specified offences (obstruction, tampering with evidence, failure to supply information) and reducing compounding amounts; inserting Rule 37A and amending Rule 37 to prescribe reversal and re availment mechanisms for input tax credit; enabling unregistered suppliers and composition taxpayers to supply via e commerce operators with reporting and portal reconciliation changes; and introducing registration authentication and return filing time limits, to be implemented via circulars, notifications and law amendments.

Extension of GSTR-1 due date: ITC may not appear in GSTR-2B; rely on GSTR-2A for credit.
Extension of the due date for furnishing Form GSTR-1 is granted for specified Tamil Nadu districts, moving the deadline from the 11th to the 13th of December. Because the notification was issued after the original due date, invoices filed during the extended period will not populate in the GSTR-2B for the subsequent month; taxpayers should therefore take Input Tax Credit (ITC) on the basis of GSTR-2A.

GST revenue growth signals higher monthly receipts and IGST settlements with compensation transfers to states.
Gross Goods and Services Tax (GST) revenue for November 2022 was Rs.1,45,867 crore, an 11% year on year increase. Collections comprised CGST Rs.25,681 crore, SGST Rs.32,651 crore, IGST Rs.77,103 crore (including Rs.38,635 crore from import of goods) and Cess Rs.10,433 crore. Revenues from import of goods rose 20% and domestic transactions (including import of services) rose 8% versus the same month last year. The Government completed IGST regular settlements-transferring Rs.33,997 crore to CGST and Rs.28,538 crore to SGST-and the Centre released Rs.17,000 crore as GST compensation to States/UTs.