Provisional attachment of property to protect revenue permitted during specified tax proceedings, subject to due diligence and procedural safeguards.
Provisional attachment under section 83 is available when the Commissioner, after due diligence and recording reasons, forms the opinion that attaching property belonging to the taxable person is necessary to protect Government revenue; attachment is effected by order in FORM GST DRC 22, the taxable person may object and seek hearing, and the Commissioner may release property by order in FORM GST DRC 23 where attachment is no longer warranted.

IGST refund facilitation: conditional sanction with undertakings and post refund audit to clear blocked claims.
Pending IGST refunds affected by ICEGATE transmission failures due to GSTR 1/GSTR 3B mismatch may be sanctioned on exporters furnishing undertakings or CA certificates and undergoing post refund audit; this applies to shipping bills up to the stated cut off. Separately, invoice mismatch error SB 005 can be corrected via the customs officer interface on a permanent basis for past shipping bills irrespective of filing date, subject to a nominal fee.

GST compensation shortfall funding continued via a central special borrowing window, releasing tranches to States and GSDP linked borrowing permission.
The Central Government continued meeting the GST compensation revenue shortfall through a special borrowing window, releasing a seventeenth instalment funded by Government stock and allocating proceeds pro rata to States and UTs according to their assessed shortfall and by tenor; cumulative disbursements through the window and statewise transfers are reported. Concurrently, the Centre granted consenting States additional GSDP linked borrowing permission to mobilise further resources for compensation shortfall, and statewise entitlements and amounts passed through the window are annexed.

QRMP scheme enables quarterly return filing with monthly tax payments via Invoice Furnishing Facility and payment challan.
The guidance explains that under the QRMP scheme taxpayers below the turnover threshold can opt for quarterly filing of Form GSTR-1 and GSTR-3B while paying tax monthly via a challan in Form GST PMT-06; the optional Invoice Furnishing Facility under Rule 59(2) allows furnishing outward invoice details in the first two months of a quarter to enable recipients to claim input tax credit, with each monthly IFF expiring after its due date in the following month.

Input tax credit fraud prompts arrests under CGST provisions, exposing fictitious firms and use of goods-less invoices.
Arrests followed detection of a network of fictitious firms issuing goods-less invoices to pass on input tax credit and claim improper IGST refunds; officers used data analytics to uncover three related cases in which non-existent firms routed fake ITC to beneficiary firms, leading to criminal charges under CGST provisions and remand to judicial custody, with investigations ongoing and potential for increased identified liabilities and parties.

GST compensation shortfall funding: special borrowing window instalments and GSDP-linked additional borrowing permission provided to States.
The Department of Expenditure released the sixteenth weekly instalment of funds borrowed by the Central Government under a special borrowing window to meet States' GST compensation shortfalls, passing most funds to States and Union Territories with legislatures while five States had no gap; simultaneously the Centre granted additional borrowing permission equivalent to half a percent of GSDP to States choosing the designated option, and a state-wise annexure details permissions and amounts passed through.

Special borrowing window for GST compensation supplies instalments to states and permits additional borrowing to cover revenue shortfalls.
The Government released the 15th weekly instalment under the special borrowing window, with funds raised by the Central Government on behalf of States/UTs passed through to meet the GST compensation shortfall. The financing comprises borrowings through the special window and an additional borrowing permission equal to 0.50% of GSDP granted to States choosing the prescribed option; a state-wise schedule shows amounts allowed and funds passed on, and five States reported no compensation gap.

QRMP scheme: quarterly return filing with monthly tax payments via fixed-sum or self-assessment under simplified GST compliance.
The QRMP scheme allows eligible small taxpayers to file GSTR-1 and GSTR-3B quarterly while paying taxes monthly. Eligibility and frequency are auto-assigned based on aggregate turnover declared in prior GSTR-3B filings and filing timeliness; taxpayers may opt in or out within prescribed selection windows. Payments in the first two months can be made via a system-generated Fixed Sum Method (35% challan) or by Self-Assessment through Form GST PMT-06; IFF is an optional facility to furnish outward supplies early for recipients to claim ITC, and the system auto-populates draft quarterly GSTR-3B and GSTR-2B.

Staggered filing of Form GSTR-3B establishes differential due dates for monthly and quarterly filers from January 2021.
A regulatory amendment mandates staggered filing of Form GSTR-3B from January 2021: monthly filers must file by the 20th of the following month; quarterly filers have state- and union territory-specific due dates-certain southern and western States and specified Union territories by the 22nd of the month following the quarter, and the remaining States and Union territories by the 24th.

Fraudulent input tax credit uncovered, leading to arrest and ongoing investigation into fake invoices and refund abuse.
Arrest relates to alleged large scale fraudulent appropriation and passing on of input tax credit through invoices without actual supply, where the accused, as director/controller of multiple entities, purportedly forged documents, used fictitious suppliers, and passed fake ITC to exporters who monetised it via fraudulent IGST refunds; investigations identify the accused as a central orchestrator and remain ongoing.

Fraudulent availment of input tax credit exposed; arrest recorded and criminal tax investigation continues.
Allegations describe fraudulent availment and passing on of input tax credit through a network of dummy and non existent firms controlled by a single person, with wrongful encashment of credit via the IGST refund mechanism based on billing without goods; documentary evidence and supplier statements are said to connect the individual to the scheme, and arrest and judicial custody were recorded while further investigations continue.

Fake input tax credit schemes exposed: arrests made and a network of shell firms dismantled, investigations continue.
A network of 46 fictitious firms operating since 2017 was identified using data analytics as generating and passing on fake input tax credit. Officers arrested key operators, who confessed to raising fake invoices through the racket; alleged fake invoicing and fake ITC have been quantified and are expected to increase as the ongoing investigation and prosecution under the CGST framework proceed.

Misappropriation of collected GST under GST law led to arrest and judicial remand while investigation continues.
A chartered accountant is alleged to have collected GST from a client, withheld and misappropriated the collected amounts while forging GST challans and returns to conceal non-deposit. Investigating authorities arrested the accused under investigatory provisions, and he was produced before a magistrate and remanded to judicial custody for fourteen days; further investigation continues.

Fixed Sum Method generates a pre-filled monthly challan under QRMP to facilitate advance tax payment.
Under the QRMP scheme taxpayers may use the Fixed Sum Method-portal-generated pre-filled Form GST PMT-06 challans based on prior filings-or the Self-Assessment Method, paying tax on actual supplies after input tax credit. The Fixed Sum Method's auto-generated 35% Challan is computed from prior electronic cash-ledger tax payments according to whether preceding returns were quarterly or monthly. A transitional rule applied for Jan-Feb 2021 using the December 2020 cash-ledger amount; from April 2021 the periodic calculation resumes. No deposit is required for the first two months if ledger balances suffice or there is nil liability.

Fake GST invoicing resulted in arrests, seizures and criminal prosecution under CGST Act and further investigations ongoing.
Unlawful GST invoicing scheme uncovered through coordinated searches revealed a syndicate operating over thirty firms to generate and circulate inadmissible ITC by issuing fictitious invoices for building materials; searches yielded records, invoices, checkbooks and cash, recipient firms availing the fraudulent credits were identified and criminal proceedings under the CGST Act have been initiated with arrests and judicial remand.

Invoice Furnishing Facility and monthly tax payment under QRMP enable quarterly filers to report invoices and remit tax timely.
The Invoice Furnishing Facility (IFF) under the QRMP scheme allows taxpayers to furnish invoice details as per Rule 59(2) and a monthly payment option requires taxpayers to select "Monthly payment for quarterly taxpayer" and deposit tax for the first two months using the GST payment form by the 25th of the following month to meet QRMP reporting and payment requirements.

GST compensation special borrowing window funds released to states to meet compensation shortfall and additional borrowing permission granted to states
The Centre released the fourteenth weekly instalment of funds raised under a special borrowing window to States and UTs with legislatures to meet the GST compensation shortfall; some States reported no gap and did not receive payments. Concurrently, the Government granted States choosing Option I additional borrowing permission equal to 0.50% of GSDP to mobilise resources for the same shortfall, and a state wise table records the additional borrowing entitlement and amounts passed through the special window.

GST revenue recovery signals strengthening collections and improved compliance, supported by integrated data analytics and settlements.
GST collections for January 2021 reached an all time high, nearly Rs. 1.2 lakh crore, with gross receipts comprising CGST, SGST, IGST and cess components and regular IGST settlements made to CGST and SGST; post settlement shares accruing to the centre and states are identified, and the rise is attributed to economic recovery alongside strengthened compliance measures and integrated data analytics across tax administrations.