Extension of due date for annual GST returns permits later filing of GSTR-9, GSTR-9A and GSTR-9C.
The statutory deadline to file Annual Returns in FORM GSTR-9 / GSTR-9A and the Reconciliation Statement in FORM GSTR-9C for FY 2017-18 has been administratively extended, changing the filing timeline and compliance window for registered persons required to submit these specified GST returns and statements.

Fraudulent IGST refund claims lead to arrests under CGST and IGST provisions for use of benami firms.
DGGI found newly opened proprietorship accounts and benami firms claiming IGST refunds without business or export records; fake invoices, lack of corresponding purchases, and absent e-way bill movements indicated fraudulent refund claims. Investigation identified two principal operators who controlled multiple sham firms and obtained identity documents fraudulently; searches recovered evidence across premises and arrests were made under Section 67 of the CGST Act read with Section 20 of the IGST Act, 2017, while further inquiry continues.

GST update: IGST refunds for specialised agencies, EV GST cut to 5%, Kerala flood cess rules, courts limit ITC recovery.
Notifications operationalised IGST refund for specialised agencies; FORM GST CMP-08 requires quarterly tax payment with annual GSTR-4 filing; GST on electric vehicles and chargers reduced to 5%; Kerala Flood Cess applies to intra state retail supplies to unregistered persons, is non-creditable, requires separate returns and invoicing, and attracts interest for delayed payment. Judicial developments: delegated provisions causing lapse of unutilised ITC were struck down; show cause notice required before recovery of interest; mere reflection of transitional credit without utilisation does not warrant interest recovery.

GST update: framework, registration and return reforms, ITC rules, reverse charge, e way/e invoicing and sectoral rate changes.
The document explains the constitutional and statutory framework of the Goods and Services Tax, the GST Council's role, and operational rules for registration, composition scheme eligibility, return filing (including the phased introduction of invoice based ANX 1/ANX 2 and the eventual phasing out of GSTR 3B), input tax credit conditions, reverse charge applicability to certain supplies from unregistered suppliers, e way bill and e invoicing initiatives, sectoral rate decisions for real estate and electric vehicles, and IT and administrative arrangements through the GSTN.

Goods and Services Tax creates a unified dual tax regime with IGST settlement, input tax credit continuity and Council-led harmonisation.
GST establishes a destination-based, value-added tax under a concurrent dual model where Centre and States levy tax on the common base. The IGST mechanism preserves uninterrupted input tax credit on inter-State transactions through Centre-collected IGST and information-driven apportionment to destination States. The 101st Constitutional Amendment created power for concurrent GST legislation, inserted Article 279A to constitute the GST Council to recommend rates, exemptions, place-of-supply principles and compensation, and provided for a Compensation Cess to finance transitional revenue protection to States.

Fake invoice racket leads to arrests and exposes large-scale fraudulent input tax credit network.
Issuance of fabricated tax invoices to generate fraudulent Input Tax Credit is alleged in a coordinated scheme using multiple sham firms; two individuals were arrested for operating a network that issued fake invoices from a central premise for firms across the region. Investigations recovered voluminous documentary and electronic evidence-fake invoices, letterheads, rubber stamps, diaries, consignment notes, cheque books and devices-and inquiries continue to identify further participants. The accused are alleged to have committed offences under GST penal provisions that are cognizable and non-bailable, and have been remanded to judicial custody pending investigation.

GST revenue collection shows year-on-year growth, releases compensation to states, while domestic receipts rise and import-tax collections moderate
The release reports component-wise GST revenue for July 2019, notes the aggregate number of GSTR-3B returns filed for June up to July 31, compares July 2019 collections with July 2018 showing year-on-year growth, contrasts domestic component growth with import-related GST for April-July, and records the release of GST compensation to states for specified months.

GST: invoice matching and system verified ITC failed; portal design and reconciliation gaps exposed revenue and operational risks.
The report finds that while GST achieved structural tax unification and a single IT interface, the critical invoice matching and system verified Input Tax Credit mechanisms did not operate; GSTN portal modules were partially implemented and misaligned with statutory requirements and SRS, causing registration, payment reconciliation and IGST settlement errors, acceptance of improper ITC claims, and unresolved IGST balances; weak change management, testing and business continuity further aggravated operational risk and impeded centralised verification of transitional credits.

Kerala Flood Cess: temporary intra state levy on supplies, valuation under GST rules, with registration and return alignment.
Kerala Flood Cess is a temporary intra state levy under Section 14 of the Kerala Finance Act, 2019 effective 1 August 2019 for two years, generally imposed at 1% on the value of supply (0.25% for Fifth Schedule items). The cess base follows GST valuation rules excluding the cess itself; GSTIN is used for registration, returns align with GSTR 3B timelines, composition taxpayers and exempt supplies are excluded, invoice disclosure rules apply, and GST procedural provisions including interest for delayed payment govern administration.