Forward charge election requires GTAs to file Annexure V declaration physically within prescribed time to jurisdictional authority.
GTAs opting to pay tax under the forward charge mechanism must file a physical declaration in Annexure V for the relevant financial year before the concerned jurisdictional authority, within the specified filing time limits prescribed by the controlling notification.

Due date extension for GST returns allows affected taxpayers to file without assessed late fees and correct interest entries.
The due date for filing GSTR-1, GSTR-3B and GSTR-7 for the April 2023 period for taxpayers with principal places of business in Manipur has been extended; the GST Portal implemented the change from 27 May 2023. Late fees paid by taxpayers who filed before portal implementation will be credited to their electronic ledgers, and interest amounts shown in the next return are editable and may be corrected by taxpayers themselves.

e-Invoice FO portal awareness webinar announced with live Q&A; recording accessible on GSTN YouTube channel.
GSTN will host an English-language webinar to introduce the e-Invoice FO portal, specifying topic, scheduled date and time, and the designated speaker; viewers may post queries via live chat/comments for panel responses during the broadcast, and a recording will be posted on GSTN's YouTube channel for later viewing to support stakeholder awareness and adoption of e-invoicing practices.

Automated Return Scrutiny Module enables risk based GST return scrutiny with formalized portal communication and actions.
An Automated Return Scrutiny Module in the ACES GST backend enables data analytics based selection of Centre administered taxpayers and displays return discrepancies to Central Tax Officers. A prescribed workflow uses the GSTN Common Portal to communicate discrepancies in FORM ASMT-10, receive replies in FORM ASMT-11, and record acceptance in FORM ASMT-12 or proceed to show cause notices, audit, or investigation; necessary data is available on officer dashboards.

Deferment of e invoice reporting deadline for large taxpayers extends compliance window; new implementation date to be notified.
The competent authority has deferred the seven day reporting time limit for submission of old e invoices on e invoice IRP portals for taxpayers meeting the aggregate turnover threshold by three months; taxpayers are referred to the earlier advisory for details and will be notified separately of the new implementation date.

Timely GST return filing advised to file early to avoid system queues and use SMS for NIL returns.
Advises taxpayers to file Form GSTR-3B well in advance and use the SMS option for NIL returns to reduce GST system queues; recommends month wise discipline for B2B invoice reporting in GSTR-1 and cautions against bulk uploading past period invoices on the due date as it increases waiting times.

GST revenue collection records highest monthly and single day receipts, reflecting year on year growth and stronger domestic receipts.
Gross Goods and Services Tax receipts for April 2023 reached an all time high, with total gross collection at Rs. 1,87,035 crore comprised of CGST, SGST, IGST (including import of goods) and cess; regular settlements from IGST to CGST and SGST were effected yielding specified post settlement central and state revenues. Overall GST revenues rose 12% year on year, domestic transaction receipts increased 16%, and the month recorded the highest single day tax payment on 20 April 2023.