Fake Input Tax Credit detection triggers strengthened registration, verification and e-invoice controls to curb fraud.
Central tax authorities detected widespread fake Input Tax Credit (ITC) cases with increased detections, voluntary deposits and arrests. To address ITC fraud the Government implemented risk-based Aadhaar authentication, mandatory physical verification in high-risk cases, bank-account KYC linkage to PAN/Aadhaar, restriction of ITC to supplier-reported invoices, mandatory sequential filing of GSTR-1 before GSTR-3B, liability for beneficial owners, provisional attachment powers, e-way bill and e-invoice compliance tightening, and routine data-analytics monitoring.

GST revenue collections released; gross and net figures published and made available via the official revenue report link.
Announcement that detailed gross and net GST revenue figures for the specified month have been published and made available via an online revenue report link, serving as public disclosure of aggregate GST receipts.

Biometric-based Aadhaar Authentication enabled for GST registration, requiring GSK appointment and in-person document verification before ARN issuance.
Amendment introduces Biometric-based Aadhaar Authentication and in-person document verification for GST registration via GSTN. After submitting Form GST REG-01 an applicant receives either an OTP-based Aadhaar link or a GSK appointment link; OTP-linked applicants follow the existing online process, while GSK-linked applicants must book and attend an appointment with specified originals and the appointment confirmation. ARN generation is triggered only after biometric authentication and document verification are completed.

Optional amendment facility enables suppliers to correct current-period invoice details before liability is finalised in GSTR-3B.
FORM GSTR-1A is an optional amendment facility allowing a single amendment per tax period to add or correct supplies reported in FORM GSTR-1 before filing the corresponding FORM GSTR-3B. Amendments via GSTR-1A adjust the taxpayer's liability in FORM GSTR-3B and make recipient ITC available in FORM GSTR-2B for the next period. Monthly and QRMP quarterly filers have defined portal windows for GSTR-1A availability tied to FORM GSTR-1 filing and remain open until filing of the corresponding FORM GSTR-3B; GSTIN recipient corrections require subsequent-period rectification in FORM GSTR-1.

Refund procedure for Canteen Store Department: online RFD-10A filing requires sequential period claims and NIL filings.
An online GST portal facility enables Canteen Stores Department to file FORM GST RFD-10A refunds for inward supplies by selecting the CSD refund category, choosing the From/To period, uploading invoice details in the Statement, validating and entering IGST/CGST/SGST refund amounts, and selecting the bank account for disbursement. Applications must be saved/previewed and can be edited only before final submission; the system prevents changes after Submit. Refund filings must be sequential by tax period and intervening periods without claims require filing NIL refund claims; Select Period on the portal is available from July 2017.

Interoperability of e invoice portals enables shared credentials, API token reuse, and cross-portal e invoice operations for continuity.
Integration enables interoperability of NIC-IRP e-invoice portals so taxpayers may use the same login and API token for e-invoice and e-waybill services, perform cross-portal printing, downloading and cancellation, and rely on one portal as a fallback when the other is non-operational. Taxpayers must test APIs in the sandbox and similar services are available on additional IRP portals.

Refund of additional IGST: exporters may claim after post-export price increases by filing the prescribed RFD-01 category.
Exporters may claim refund of additional IGST paid due to post-export price increases by filing FORM GST RFD-01 under "Any other" with the specified remark and uploading Statements 9A and 9B and the supporting documents referenced in Circular 226/20/2024-GST; claims will be processed by the officer based on documentary proof and required documents are listed in Paragraph 6 of the Circular.

Document upload limit increased for business proof files, easing registration and amendment uploads across Principal and Additional business tabs.
GSTN has raised the maximum file size to 500 KB for documents uploaded under the Principal Place of Business and Additional Places of Business tabs for new registrations and amendments. This applies to proof documents including Municipal Khata Copy, Electricity Bill, Consent Letter, and Property Tax Receipt, and accepts JPEG/PDF formats, thereby permitting larger attachments to facilitate registration and amendment submissions.

Address validation rules limit special characters in GST registration entries, enforcing autosuggestions and amendment-time validation.
Enhancements impose address validation rules: for Indian addresses PIN Code, State, District and City/Town/Village must be selected from autosuggestions; other fields permit alphanumeric characters and a limited set of special characters, with special characters disallowed at the beginning. For foreign addresses Zip Code, State and District allow all values except certain brace characters, while other fields follow the limited-character rule. New hover instructions explain allowed inputs. Existing saved data remains unchanged, but amendment applications that edit address tabs will be validated. Locality/Sub-locality is optional and triggers warnings if blank or mismatched, with an option to proceed.