GST rate on residential property set without input tax credit to simplify compliance and support affordable housing.
GST on under construction residential properties will be levied without input tax credit at a specified effective rate for non affordable units and at a lower effective rate for units meeting the defined affordable housing criteria; the rates commence on the stated effective date. Affordable housing is defined by carpet area limits for metropolitan and non metropolitan cities and a value ceiling. Exemption of tax on development rights (TDR, JDA, lease premium, FSI) applies only where GST is payable on the residential property. An officers' committee will draft scheme details for Council approval.

Prevention of tax fraud: investigatory independence prioritized over anticipatory bail where alleged fake invoices threaten revenue integrity.
Allegations of organised fake invoices to wrongfully claim input tax credit under the GST raise risks of large-scale revenue loss; where investigations are nascent and prima facie material exists, prosecutorial independence is essential. In anticipatory bail applications arising from such allegations, the court must weigh accused persons' cooperation against the nature and gravity of the accusation, since granting pre-arrest relief in serious cases can prejudice investigation and impede efforts to curb systemic misuse of GST provisions.

Data sharing and analytics detect GST return mismatches and trigger compliance follow-up by authorities.
GSTN implemented user interface enhancements and BI-driven analytics to improve compliance: questionnaire-driven GSTR-3B filing, system-generated pre-populated challans, one-click nil returns, contextual transaction help, and automated input tax credit utilisation suggestions. GSTN's analytics identify mismatches between GSTR-1 and GSTR-3B, between GSTR-3B and system-computed GSTR-2A ITC, and taxpayers generating e-way bills without filing returns; resulting reports are shared with tax authorities for compliance follow-up.

GST collections show upward trend this fiscal; revised central tax estimates reduced while monthly receipts improved.
Revised 2018-19 estimates reduce projected Central GST while IGST and GST compensation cess remain unchanged, yielding a lower total than Budget Estimates. Month-by-month collections through January show an improving trend across CGST, SGST, IGST and cess components, with the current fiscal year's average monthly gross collection higher than the previous year's average.

Goods and Service Tax: a destination based dual GST with IGST settlement, Council governance, ITC rules and transitional compensation.
Implementation of a destination based Goods and Services Tax (GST) established concurrent taxing powers through constitutional amendment, created a dual GST model (CGST/SGST) with an IGST mechanism to preserve input tax credit across inter State supplies, and formed the Goods and Services Tax Council to recommend rates, exemptions, place of supply principles and transitional compensation. The statutory framework (CGST, SGST/UTGST, IGST and Compensation Acts) sets multi rate slabs, threshold and composition schemes, zero rating for exports, ITC cross utilisation rules, procedural measures for registration, returns, refunds and settlements, and institutional/IT arrangements through CBIC and GSTN to operationalise the regime.

GST revenue growth: January collections rose above prior months despite tax rate reductions, altering central-state settlement dynamics.
GST revenue collections for January 2019 recorded a notable increase, with gross monthly receipts crossing the significant threshold and outperforming preceding months and the same month in the prior year. The release details the composition of collections across central, state and integrated components, notes that growth occurred despite tax rate reductions, reports GSTR 3B filing numbers for the period, and describes regular IGST settlements to CGST and SGST that determine post settlement revenue accruals to the Centre and States.