GST collection growth continues year-on-year, sustaining elevated monthly receipts and signaling steady revenue performance.
A reported year on year increase in GST collections reflects revenue growth across the months of FY 2022-23, with December receipts higher than the prior year and monthly GST receipts exceeding a high recurring threshold for eleven consecutive months; month by month figures for April through February show higher collections in 2022-23 compared to 2021-22.

Advance ruling procedure clarified: filing, hearings, rectification, appeals process and portal tracking with prescribed appeal fee.
Advance Ruling applications under GST may be filed by registered or registration-seeking persons on specified matters (classification, notifications, time/value of supply, input tax credit, tax liability, registration requirement, and whether an activity is a supply). Registered applicants must hold a GSTIN, deposit the prescribed fee, file FORM GST ARA-01 via the GST portal with required templates and supporting documents, digitally sign and obtain an ARN. Admitted applications proceed to AAR hearings and possible reference to AAAR; rectification, appeals, void proceedings and portal notifications follow prescribed procedural steps.

HSN code reporting requirement: six digit HSN now mandated for large taxpayers; IRP portal implementation and transition period announced
Mandatory reporting of a minimum six digit valid HSN code for outward supplies is required for taxpayers meeting the aggregate turnover threshold; the GST system enforces this and IRP portals are being updated to implement the same. Where six digit HSN is unavailable, report a corresponding valid eight digit HSN rather than creating an artificial code. Taxpayers and IRP partners must update systems and will be given a transition period with the implementation date to be communicated.

One Person Company registration in GST: select "Others" and enter "One Person Company" to complete registration.
One Person Company entities are not listed in the REG-01 Business Details dropdown on the GSTN portal; applicants should choose "Others" and enter "One Person Company" in the text field, then continue with the normal registration process and raise a GSTN help-ticket if further issues arise.

Fraudulent input tax credit scheme uncovered, leading to arrests and ongoing criminal investigation under GST offences.
Intelligence-led inspections of three registered entities revealed creation of bogus firms to generate goods-less invoices and circulate ineligible Input Tax Credit, with recovered documents and confessions indicating fraudulent claiming and passing of ITC without actual supplies. The operation identified substantial tax evasion and implicated persons for offences under 132(1)(b) and 132(1)(c) of the CGST Act; arrests were made and further investigation continues.

E invoice registration expands taxpayer choice and system redundancy, enabling automated GST return drafting and ITC facilitation.
Launch of e-invoice registration services via multiple private Invoice Registration Portals expands capacity and redundancy beyond the single government gateway. Integration of digitally signed e-invoices with the GST system enables auto-drafting and auto-population of invoice details into GST returns, aiming to improve accuracy of supply reporting and facilitate claiming of input tax credit by recipients through more reliable invoice data exchange.

GST revenue growth reported, with higher year on year collections and IGST settlements to central and state accounts.
Gross GST revenue for February 2023 is reported at Rs.1,49,577 crore, with componentised receipts comprising CGST, SGST, IGST (including import of goods) and Cess. The statement records regular IGST settlements to CGST and SGST and discloses additional central releases of GST compensation to States/UTs that furnished audited figures for prior periods. Year on year comparison shows overall GST receipts higher than the same month last year, with imports of goods and domestic transactions increasing at different rates.