GST compensation released to states after utilising cess balances and consolidated fund transfer to cover shortfall.
Centre released GST compensation totalling Rs. 1,65,302 crore for FY 2019 20 despite cess collections of Rs. 95,444 crore, by utilising unspent cess balances from 2017 18 and 2018 19 and transferring Rs. 33,412 crore from the Consolidated Fund to the Compensation Fund to apportion residual IGST, with a March 2020 release completing payments up to 2019 20.

GST fraud via fake invoices enabled wrongful ITC and IGST refund claims, prompting arrests and ongoing investigation.
Three firms issued large volume invoices without actual supply, enabling other entities to wrongfully claim input tax credit and IGST refunds; investigations using data analytics uncovered linked refund claims, and three persons were arrested and remanded after being charged with offences under Sections 132(1)(b) and 132(1)(c) of the CGST Act, 2017, with further inquiries ongoing.

Tax evasion uncovered in clandestine cigarette clearance; searches, seizures and arrest under CGST Act, investigation ongoing
Clandestine clearance of cigarettes was detected by DGGI following searches at factory, trading firms, godowns and residences; incriminating documents and electronic devices were seized indicating supply without payment of taxes and duties and preliminary evasion exceeding the stated sum, with supplies occurring during lockdown. One person was arrested under the CGST Act, 2017, and further investigation and forensic examination of seized material are ongoing.

Annual return requirement for composition taxpayers requires filing GSTR-4 annually and prior filing of CMP 08 quarterly returns.
Composition taxpayers must file Form GSTR-4 annually for each financial year from 1 April 2019; NIL annual returns are permitted if no outward supplies, no receipt of goods/services, no other liabilities, and all quarterly CMP-08 statements filed as nil. The annual return is due on the 30th day of the month following the financial year (subject to extension). Filing requires prior submission of all CMP-08 quarters, the annual return is non-revisable, and an ARN is issued upon successful online filing.

GST rate on hand sanitizers upheld to prevent inverted duty structure and protect domestic manufacturers and self-reliance.
Alcohol-based hand sanitizers are subject to the standard GST rate, with inputs and input services also taxed at that rate. The GST Council determines rates, and reducing the rate on sanitizers would create an inverted duty structure that disadvantages domestic manufacturers vis-a -vis importers, undermines domestic competitiveness and self-reliance, and would not necessarily benefit consumers.

Late fee cap for GSTR 3B returns limits maximum penalty where tax liability exists if filed by the extended deadline.
A temporary cap limits the maximum late fee per GSTR 3B return for tax periods July 2017-July 2020, applicable where returns showing tax liability are filed by the extended deadline; returns that disclose no tax liability attract nil late fee.

Nil Form GSTR-1 can be filed by SMS using prescribed NIL and CNF messages with a one-time verification code.
Nil Form GSTR-1 can be filed via SMS when there are no outward supplies, amendments, credit/debit notes or advances to report. Eligibility requires valid GSTIN, chosen filing frequency (monthly/quarterly), an authorized signatory with a unique registered mobile number, and no saved/submitted online data for the same period. The SMS flow uses a prescribed NIL message, issuance of a one-time six-digit Verification Code (30-minute validity), and a CNF SMS with that code to generate an ARN and mark the return Filed on the portal.

Ease of Doing Business: simplify GST administration to speed return processing and allow quicker input tax credit access.
The Finance Minister prioritized simplifying GST administration to achieve Ease of Doing Business, calling for proactive resolution of taxpayer issues, streamlined return filing, faster processing of returns and prompt allowance of Input Tax Credit, and commending CBIC for refund disbursements and use of IT platforms during the COVID-19 pandemic.

Tax evasion via unregistered manufacturing uncovered; seizures and arrest triggered ongoing criminal tax investigation.
Unregistered manufacture and distribution of Pan Masala/Gutkha was detected after targeted searches recovered documents and electronic records showing systematic supply without GST compliance and continued operation during lockdown; preliminary data indicated substantial tax evasion, the main beneficiary was arrested under tax enforcement provisions and remanded to judicial custody, and further investigation continues.

GST revenue collection shows sequential recovery but remains below last year due to COVID 19 and relaxed filing timelines.
The release reports GST revenue collection for June 2020 with gross receipts split among CGST, SGST, IGST (including import of goods) and Cess, and notes regular IGST settlements to CGST and SGST producing net revenues for Centre and States. It attributes lower receipts to COVID 19 economic effects and relaxed return filing timelines, records sequential recovery across April-June, and references comparative percentages versus the prior year alongside accompanying trends and statewise tables.