E invoice auto population pause will temporarily suspend auto fill; data will be restored later-avoid manual entries.
Temporary suspension of e Invoice auto population into GSTR 1 is being carried out to implement e Invoice JSON download functionality; invoice data from the affected IRP portals will be auto populated after the interruption and will not affect the next month's GSTR 1 filing. Taxpayers are advised not to manually add invoices during the suspension to prevent duplication and to plan their filing activities accordingly. Further technical details on the JSON download feature will be issued in a separate advisory.

Geocoding functionality for additional business addresses: one-time submission; revisions only via core amendment process.
Geocoding for Additional Place of Business is active nationwide; taxpayers can accept, modify, or manually input system geocoded addresses via Services >> Registration >> Geocoding Business Addresses and view saved entries under My Profile >> Geocoded Places of Business. The feature is a one-time submission and does not permit revisions thereafter; address changes to registrations require the core amendment process. Existing geocoded addresses obtained at registration or by core amendment are recognised and re-submission is not required. The functionality is available to normal, composition, SEZ units, SEZ developers, ISD and casual taxpayers regardless of status.

E invoice time limit: high turnover taxpayers must report invoices within a thirty day window or portal submission will be blocked.
Taxpayers above the high turnover threshold must report invoices, credit notes, and debit notes for IRN generation within a thirty day reporting window from the invoice date; portal validations will disallow reporting after that window, while taxpayers below the threshold are not currently subject to this restriction.

GST revenue growth: August collections rose year on year, driven by higher domestic transaction receipts and IGST settlements to states.
Gross GST collections for August 2023 showed year on year growth, comprising CGST, SGST, IGST (including import of goods) and cess, with IGST settlements made to CGST and SGST producing post settlement central and state shares. Domestic transaction receipts (including import of services) rose more strongly year on year than import of goods. State wise tables set out month on month and year on year collection comparisons and the SGST plus SGST portion of IGST settled to each State/UT for the month.

Input tax credit tracking introduced via electronic ledger to record reversals and reclaims across GSTR-3B return periods.
An Electronic Credit and Re-claimed Statement has been added to the GST portal to centralise and show ITC amounts reversed and subsequently re-claimed in GSTR-3B, enabling taxpayers to track reversal and re-claim entries for each return period and to report reclaimed ITC explicitly in the designated reporting fields.