Aadhaar authentication leads to a risk based verification pathway and a defined processing timeframe for registration applications.
Where an applicant has completed Aadhaar authentication but is flagged by the common portal for detailed verification based on a risk profile, the registration application will be processed within a specified statutory timeframe from submission and the online tracking module will be updated to reflect the processing status and verification stages.

E invoicing portal enhancements expand search, exemption lists, IRP reporting and automated GSTR 1 integration for taxpayer compliance.
The advisory announces a revamped e invoice master information portal with features including PAN based enablement search, an automatic monthly e invoice exemption list for download, a global search bar, reorganized advisory/FAQ content, daily IRN generation statistics, a dedicated QR Code Verifier app section, enhanced accessibility under GIWG guidelines, updated website governance policies, expansion to six IRP portals with central de duplication, free multi channel e invoice reporting, hourly auto population into GSTR 1, six month e invoice downloads via portals and G2B APIs, and an internal health dashboard.

Appointment to GST Appellate Tribunal members: applications open with eligibility criteria, timelines, fixed pay, and selection committee.
Appointment process opened for membership of the GST Appellate Tribunal for Judicial Members, Technical Members (Centre) and Technical Member (State) with specified post counts and role specific eligibility. Minimum age is fifty years; pay is fixed at the level applicable to Pay Level 17 with Central Government allowances. Online applications are to be submitted via the Department of Revenue portal from 19 February 2024 until 31 March 2024 by 1700 hours. A Search Cum Selection Committee will scrutinise applications, may call shortlisted candidates for interaction, and recommend a panel to the Government for appointment.

Harmonization of GST rate schedule on services: draft 6 digit classification feedback deadline extended to 16 Feb 2024.
The draft harmonizes the GST rate schedule on services by aligning a six digit service classification with specified central tax rates and standardized conditional rules; it prescribes detailed treatment for construction and real estate supplies (including formulae in annexures for computing input tax credit allocations between residential and commercial portions), mandates sourcing thresholds from registered suppliers with reverse charge consequences for shortfalls, and preserves option mechanisms and procedural forms for promoters and goods transport agencies; stakeholder feedback is invited and the submission deadline is extended to 16 February 2024.

GST revenue growth signals stronger indirect tax receipts, with sustained monthly collections and higher IGST apportionment.
Gross GST revenue for January 2024 was Rs.1,72,129 crore, the second-highest monthly collection and third month in FY 2023-24 above the Rs.1.70 lakh crore mark, showing 10.4% Year-on-Year growth; from IGST the government settled Rs.43,552 crore to CGST and Rs.37,257 crore to SGST, and cumulative April 2023-January 2024 receipts reached Rs.16.69 lakh crore, up 11.6% Year-on-Year.