E invoice reporting: central portal offers reference services while authorised IRP sites remain the platforms for IRN generation and APIs.
GSTN has launched a beta central e invoice portal as a reference portal consolidating information, enablement status, self enablement and links to authorised IRPs; taxpayers must still use authorised IRP sites to generate IRNs, register e invoices and access APIs. Four private IRPs have been onboarded alongside NIC IRP, and a Grievance Redressal Portal with an IRP selection dropdown is available for IRP related support. Taxpayers may continue reporting on the NIC IRP, and GSTN offers assistance via its helpdesk.

Geocoding of Principal Place of Business locks submitted geocoded addresses as a one-time update for eligible taxpayers.
Geocoding on the GST portal converts principal place of business addresses into coordinates, allowing taxpayers to accept, update, or enter geocoded addresses which are saved under "Principal Geocoded" without altering existing saved addresses or the registration certificate; submission is a one-time activity and further address changes require the core amendment process.

Forward charge option for Goods Transport Agencies enables annual portal election to pay tax under forward charge, non withdrawable during year.
GTAs may elect to pay GST under the forward charge mechanism by annually submitting Annexure V on the GST portal via Services > User Services > Opting Forward Charge Payment by GTA; the option must be filed before the start of the financial year and, once filed, is not withdrawable during that year, with a prescribed cut-off date in the preceding year for submission.

GST compensation: Centre to clear pending balances and propose legislative, rate and amnesty measures for compliance.
Government to clear pending GST compensation balances for June 2022 from central resources to be recouped from future cess collection. The Council adopted the GoM report on a GST Appellate Tribunal with modifications and authorised circulation of draft amendments. It approved GoM measures to curb evasion in specified commodities including enhanced compliance, export against LUT with ITC refund, and conversion of compensation cess to specific levy. Recommended amendments include GST rate changes for specified goods, customs and compensation cess notification adjustments, extension of timelines and amnesties for revocation of registration and best judgment assessments, rationalised late fees, and place of supply rationalisation for transport services.

Negative Input Tax Credit reporting now allowed in GSTR-3B, with credit notes netted against invoices and debits.
Notification requires net ITC to be reported in Table 4(A) of GSTR-3B with credit notes and their amendments netted and auto-populated into Table 4(A); if credit notes exceed invoices and debit notes the taxpayer may report negative values in Table 4(A), and negative entries are permitted in Table 4D(2). Portal help text in GSTR-2B and Comparison Report calculation logic have been updated; taxpayers should review instructions and the system generated GSTR-3B PDF before filing.