ITC reversal reporting: deadline extended to allow declaration of opening balances with limited amendment opportunities.
Extension of the reporting window allows taxpayers to declare opening balances for ITC reversal in the Electronic Credit and Re claimed Statement to ensure accurate reporting; after declaration taxpayers are allowed three amendment opportunities to correct any mistakes, and a final cut off date is set for when the amendment facility will cease to be available.

Appointment eligibility for appellate tribunal members tightened, adding advocate litigation experience and minimum age requirement.
The Bill inserts an additional eligibility criterion requiring a prospective member to have been an advocate for ten years with substantial experience in indirect tax litigation before appellate fora, and introduces a minimum age disqualification so persons under fifty years are ineligible for appointment as President or Member. It also raises and revises upper-age ceilings for reappointment, making reappointments subject to the newly specified age-limit, to align the Central GST Act with the Tribunal Reforms Act, 2021 for operationalisation of GST Appellate Tribunals.

Two-factor authentication requirement for GST portal: OTPs to primary authorized signatory secure logins and demand updated contact details.
Two-factor authentication on the GST portal will require taxpayers, after entering user ID and password, to provide an OTP sent to the Primary Authorized Signatory's mobile number and email; the OTP is triggered by changes in device, browser, or location. Taxpayers must keep the authorized signatory's contact details updated on the GST portal. The feature is being deployed in phases, beginning with specified regions and expanding to all states as planned.

GST revenue growth: November collections show highest year on year monthly increase and stronger domestic receipts.
Gross GST revenue for November 2023 recorded the highest year on year monthly growth in 2023 24 to date, with gross collections comprising CGST, SGST, IGST (including import of goods) and cess; domestic transactions grew particularly strongly. The release sets out IGST settlements to CGST and SGST and provides post settlement Centre and State receipts for November 2023. It also presents state wise month on month GST receipts and pre and post settlement SGST figures for April-November 2022 23 and 2023 24, with corresponding growth percentages.

Biometric Aadhaar authentication required for GST registration applicants, with appointment-based document verification at designated facilitation centres.
Amendment to Rule 8 enables identification of GST registration applicants through data-analysis risk parameters supported by Biometric-based Aadhaar Authentication, on-site photograph capture and verification of originals of uploaded documents. After submission of Form GST REG-01, applicants receive either an OTP-based Aadhaar link or an appointment-booking link to complete biometric authentication and document verification at a designated GST Suvidha Kendra; ARNs are generated after completion.