e-Way Bill system rollout for intra-State goods movement expands to remaining states, requiring traders to comply with e-Way Bill rules.
The e-Way Bill system for intra-State movement will be rolled out on a phased schedule for remaining states, with nationwide implementation by the stated deadline; trade must comply with e-Way Bill rules, seek guidance from tax authorities, and use the prescribed grievance redressal mechanism under the GST rules.

GST refund facilitation: special drive to clear pending refund claims and integrate GSTN with Customs for automatic processing.
A Special Refund Fortnight directs Central, State and Customs authorities to clear GST refund claims received on or before 30.04.2018, covering IGST on exports and unutilized input tax credit; GSTN-held cases misclassified as domestic supplies will be transmitted to Customs EDI for automatic processing where no exporter errors exist. CBIC Circular No.12/2018 implements the transmission mechanism and Circular No.45/19/2018-GST clarifies refunds for ISDs, composition dealers, exports of services, SEZ supplies, LUT requirements and Rule 96(10) restrictions. FORM GST RFD-01A plus supporting documents must be submitted to the jurisdictional tax office; claimants may approach either Centre or State if jurisdiction is not defined. ICEGATE registration is recommended to track IGST refund status.

GST exemption for agricultural support services continues; leasing farmland remains GST-exempt and agriculturists need not register.
GST exemption continues to apply to support services to agriculture, forestry, fishing and animal husbandry, including renting or leasing of vacant land with or without incidental structures; leasing of land by farmers, including on batai (sharecropping), is GST-exempt. Agriculturists - individuals or HUFs cultivating land by own, family, servant or supervised hired labour - are exempted from GST registration.

e-Way Bill system expanded for intra-State movement; businesses must register, comply and use grievance procedures.
Roll-out of the e-Way Bill system for intra-State movement of goods is expanded to additional States and Union Territories effective 25 May 2018; traders and transporters must register/enrol on the e-Way Bill portal to generate required documents, follow the procedural provisions to ensure compliance, and may approach their respective tax authorities for guidance. Grievances concerning the e-Way Bill mechanism are to be addressed under rule 138D of the Central/State GST Rules, 2017.

Wrongful availment of input tax credit leads to arrest for fraudulent invoices and ongoing GST investigation.
Arrest of a father-son duo for alleged fraudulent issuance of input tax credit invoices after searches recovered incriminating documents; they were arrested and remanded following action by the Central Tax, GST Delhi East Commissionerate. The matter is being pursued under the GST penal provisions that treat issuance of invoices without supply and wrongful availment of input tax credit as cognizable and non-bailable offences when the amount involved exceeds the statutory threshold, and investigations may uncover further fake firms and increased evasion.

Appellate authority for advance rulings urged to be constituted to enable appeals against AAR determinations swiftly.
States and the Centre are urged to expedite constitution of Appellate Authorities for Advance Ruling (AAAR) so aggrieved parties can appeal AAR orders; several states have notified AAARs but members are unappointed. The statutory scheme allows time limited appeals from AAR orders with a mandated period for AAAR decision, and the prescribed two member composition of central and state tax officers has raised concerns about imbalance and lack of legal representation.

Extension of GST return filing deadline for GSTR-3B due to technical issues; system maintenance arranged.
Extension of the last date for filing FORM GSTR-3B for April 2018 has been granted for two days to address taxpayer technical issues; emergency maintenance is being carried out on the filing system and a notification implementing the extension will be published.

e-Way Bill system expansion to intra-State movement in additional states enables broader single nationwide e-Way Bill framework.
Roll-out of the e-Way Bill system for intra-State movement extends the electronic consignment-tracking framework under GST to Assam and Rajasthan with mid-May implementation; taxpayers, trade, industry and transporters in these jurisdictions are directed to register/enrol on the central e-Way Bill portal to generate required documentation, supporting facilitation of goods transport and progression toward a unified national e-Way Bill regime.

Dual GST framework enables concurrent Centre State taxation on supplies with IGST for inter State commerce and harmonised rates.
A constitutional reform created a dual GST regime with concurrent Centre and State levies on supplies and an Integrated GST for inter State trade and imports; a statutory Goods and Services Tax Council recommends rates, exemptions, thresholds and operational rules. The design subsumes multiple pre existing indirect taxes, establishes non fungible CGST and SGST input tax credit streams with specified cross utilisation via IGST, prescribes periodic fiscal settlement mechanisms, and provides for electronic filing, e way bills, anti profiteering measures, transitional provisions, and administrative allocations between Centre and States.

Taxpayer profiling for fraud analytics to detect evasion and recommend measures while enforcing strict data safeguards.
GSTN has invited bids to engage a private firm to build a Fraud Analytics System for 360-degree taxpayer identity and risk profiling by integrating GST registration, returns, e-way bill and external agency data. The six-year contractor will deliver risk scores, detect evasion-prone activity, recommend measures to prevent revenue leakage, support revenue forecasting and may propose legal or procedural changes; strict bidder eligibility, data storage, onsite segregation, device restrictions and confidentiality measures are mandated, and Infosys is barred from bidding to avoid conflict of interest.

Incentivizing digital payments: ministerial group to evaluate GST measures, while a separate group reviews sugar cess imposition.
Two Group of Ministers were constituted to review GST policy: one to evaluate measures to incentivize digital payments in the GST regime, and the other to examine the imposition of a cess on sugar under GST; each group comprises state finance or related ministers and must submit formal reports within a short prescribed timeframe to inform further GST Council decision-making.

Incentive for digital transactions: proposed GST concession for B2C digital payments; review panel to report recommendations.
Proposal for an GST concession to encourage payments by cheque or digital modes for consumer supplies, offering a small shared reduction in central and state GST components subject to a per-transaction cap, with a Group of Ministers to review and recommend before the next meeting. Separately, due to record sugar production, depressed prices and cane arrears, the Council proposed a sugar cess over existing GST and considered reducing GST on ethanol, commissioning a Group of Ministers to report within a short timeframe.

Government acquisition of private equity in GSTN to secure full public ownership and preserve staff and funding arrangements.
The GST Council decided that the Centre and States will jointly acquire the 51% equity in GSTN held by non-governmental institutions, directing the GSTN Board to initiate the acquisition process; GSTN may retain existing staff on current terms for up to five years and continue contract hiring on existing terms; existing Centre and State commitments to share capital and O&M costs of GSTN's IT systems shall continue.

New GST return design: single monthly return with unidirectional invoice flow and automated credit matching.
A redesigned GST return mandates a single monthly return for most taxpayers, uses a unidirectional flow of seller-uploaded invoices as the basis for input tax credit, eliminates buyer purchase uploads, and requires invoice-level outward reporting with HSN. The system automates liability and credit computation, preserves reversal as an enforcement option but not automatic, ensures due-process for recovery, employs supplier-side blocks and analytics to curb misuse, and stages implementation through a three-step transition with provisional credit measures before full reliance on seller-uploaded invoices.

GST revenue collection shows strong April buoyancy, with high return filings and composition dealer compliance noted.
Total Gross GST receipts for April 2018 exceeded one lakh crore with a component-wise breakdown (CGST, SGST, IGST including imports, and Cess). GSTR 3B return filing for March was about seventy percent of eligible taxpayers; quarterly GSTR 4 filings by Composition Dealers were about sixty percent and their tax is included in the total. The statement notes revenue buoyancy from compliance and economic activity but warns that year end arrears may inflate a single month's revenue; net CGST and SGST shares after settlement are reported.