Input Tax Credit fraud uncovered; bogus invoices and e way bills prompted an arrest and ongoing investigations.
The Anti Evasion wing of CGST Delhi South detected Input Tax Credit fraud involving over thirty entities issuing fake invoices supported by fabricated e way bills to wrongfully claim credits; the scheme produced significant invoice values and a resultant tax shortfall. One person was arrested and remanded to judicial custody, and further investigations and evidence-gathering under GST anti evasion procedures are ongoing.

District-wise export origin data collection mandated to inform trade policy and require GSTIN on export and import filings.
CBIC now requires capture of district-wise origin of export goods and recording of exporters' intent to utilise Free and Preferential Trade Agreements, and mandates that every GST-registered importer and exporter declare their GSTIN on import and export declarations to support ITC claims, IGST refunds, and fraud detection.

Fraudulent Input Tax Credit: arrest for issuing bogus GST invoices and allegedly passing ITC to evade tax liability.
Issuance of bogus GST invoices to wrongfully generate and convey Input Tax Credit (ITC) is alleged; investigators report a proprietor created fictitious sales records and admitted issuing invoices for commission, enabling other entities to claim and transfer ITC to discharge outward supply liabilities. The conduct is framed as cognizable, non-bailable offences under the Central Goods & Services Tax Act, triggering arrest under the Act's procedural provisions and remand to judicial custody, with further criminal investigation ongoing.

Blocking input tax credit empowered for senior tax officers where credits are ineligible or suspected fraudulent, with AI-driven risk checks.
Measures deploy risk based data analytics and Artificial Intelligence to identify taxpayers for verification; an exporter SOP addresses improper IGST refund claims. Regulatory changes tighten entitlement to input tax credit and empower a senior tax officer to block credit in a taxpayer's electronic ledger where there are reasons to believe the credit is ineligible or fraudulently availed.

GST revenue growth reported, noting increased collections, IGST to CGST/SGST settlements and state wise collection trends.
The press release reports aggregate Goods and Services Tax receipts for January 2020, itemising gross monthly receipts by CGST, SGST, IGST (including imports) and cess, states the number of GSTR 3B returns filed, quantifies regular settlements from IGST to CGST and SGST and provides post settlement shares for Central and State Governments, while highlighting year on year domestic growth, import IGST decline and a state wise comparative table of monthly collections and growth rates.