Reference Number verification enables taxpayers to authenticate offline GST communications; limited pre-login view, fuller details after login.
The GST portal now permits validation of a Reference Number (RFN) generated by State tax officers for offline communications: taxpayers enter the RFN via Services > User Services > Verify RFN to view limited details pre-login and expanded details after logging in. The same verification link will, when deployed, support system-generated identifiers such as Document Identification Number (DIN). Central GST communications remain subject to CBIC DIN verification.

Bank account validation integrated into GST system: declared accounts will display verification status and trigger email and mobile notifications.
Integration of bank account validation into the GST electronic system verifies taxpayers' declared bank accounts and displays the validation status on the FO portal under Dashboard My Profile Bank Account Status, with immediate notifications sent to the taxpayer's registered email and mobile number.

E invoice reporting window imposed for large taxpayers; invoices and credit/debit notes must be registered within the set timeframe.
A time-limit requirement has been imposed on electronic invoice reporting for high-turnover taxpayers: taxpayers meeting the Government's high annual turnover threshold must report newly issued invoices on the Invoice Registration Portal within a short prescribed window from the invoice date, with the portal validation rejecting late submissions; the restriction applies to all documents requiring an IRN, including credit and debit notes, and taxpayers below the threshold are currently exempt.

Time limit for e invoice reporting: older invoices barred for specified large taxpayers; debit and credit notes unaffected.
A new administrative requirement imposes a time limit on reporting invoices through the e invoice IRP portals for taxpayers meeting the Government's large taxpayer turnover threshold; invoices presented for registration after the restricted window will be rejected by portal validation. The restriction applies only to the document type invoice and not to debit or credit notes. Taxpayers below the turnover threshold are exempt for now, and an implementation date is provided to allow system changes.

Gross GST revenue growth signals sustained monthly collections and increased returns compliance this period.
Gross GST collections for March 2023 constituted the second-highest monthly gross intake since GST implementation, with major components across CGST, SGST, IGST (including a record IGST collected on imports) and cess. Inter-component IGST settlements were made to Centre and States, yielding specified net revenues for CGST and SGST. Domestic and import receipts grew year-on-year, return filing rates improved markedly, and a state-wise comparison shows varied jurisdictional growth excluding GST on import of goods.