E-commerce operator API access enables validation and reporting of unregistered suppliers' details for GST compliance and tracking.
APIs enable e-commerce operators to retrieve and validate enrolment details of unregistered suppliers: the Unregistered Applicants API returns enrolment data by enrolment ID, and the Unregistered Applicants Validation API verifies mobile number and email. Access requires a GSP-mediated request, an authentication token obtained via the Authentication API using GSP credentials, and API specifications are available on the developer portal; both API responses are Base64 encoded without encryption.

GST rate changes expand exemptions and procedural reliefs, including targeted supply classifications and compliance relaxations.
The Council recommended targeted GST rate changes (nil/reduced rates for specified millet products, reduced rate for molasses, exclusion of ENA for beverage manufacture and distinct rate for industrial ENA), tariff clarifications for imitation zari, and a conditional IGST concession for foreign vessels converting to coastal run. It advised service exemptions for specified government functions and urban services, clarified job work and ECO bus operator liabilities to enable ITC for companies, recognised DMFTs as governmental authorities, mandated ISD procedural amendments, and proposed an amnesty scheme with a prescribed pre deposit, corporate guarantee valuation rule, one year limit on provisional attachment, place of supply circulars, SEZ refund route amendments, and Tribunal appointment eligibility changes.

ITC mismatch compliance triggers DRC-01C intimation; taxpayers must respond or face blockage on subsequent return filing.
An automated reconciliation under Rule 88D compares ITC in GSTR-2B with ITC claimed in GSTR-3B; where claimed ITC exceeds available ITC beyond set thresholds, the portal issues a Form DRC-01C intimation. Taxpayers must respond in Part B of Form DRC-01C by making payment through the prescribed mechanism (DRC-03), providing an explanation from the form's options, or both. Non-response prevents filing specified subsequent returns (such as GSTR-1/IFF). A detailed portal manual with navigation and scenario guidance is available.

E Invoice JSON download enables comprehensive retrieval and GSP API access, streamlining taxpayer access and bulk downloads.
Implementation of an e Invoice JSON download facility on the GST e Invoice Portal permits retrieval of generated and received e invoices by IRN or by period, supports single IRN JSON or signed PDF downloads and monthly bulk JSON exports, aggregates data across all six IRPs for complete reporting, and maintains requested files in download history for a limited retention period.

Gross GST revenue growth signals sustained tax buoyancy with higher domestic transaction receipts and broader state settlements.
The release reports gross GST revenue for September 2023 and the first half of FY 2023-24 with year-on-year growth, details composition into CGST, SGST, IGST and cess, records regular IGST settlement to Centre and States producing post-settlement CGST and SGST receipts, and provides state-wise monthly and April-September pre- and post-settlement SGST comparisons showing relative revenue performance across States and UTs.

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.

Aadhaar biometric authentication required for certain GST registration applicants; ARN issued only after biometric completion.
Amendment to Rule 8 mandates biometric-based Aadhaar authentication for GST registration applicants identified by portal risk analysis; after filing Form GST REG-01 and before ARN generation, applicants will either receive an Aadhaar authentication link to proceed as before or a message to visit a designated GST Suvidha Kendra for in-person biometric authentication and photographs for all persons listed in REG-01, with ARN issued only after biometric completion and attendance required before TRN expiry.

Mera Bill Mera Adhikaar scheme: mobile app and portal launched to register consumer bills and complaints in specified regions.
The Mera Bill Mera Adhikaar scheme provides a GSTN-developed mobile application and web portal to enable consumers to record bills and related grievances; it is scheduled to be implemented from 1 September 2023 in specified States and Union Territories. Official download links, the web portal URL, and a user manual are published; users are cautioned to use only the official stores and portal link and to consult the Policy Document for implementation guidelines.

E-invoice guidance: downloadable glossary and step-by-step guide to assist taxpayers in complying with e-invoicing requirements.
GSTN issued an updated e-invoice glossary and a step by step implementation guide as downloadable PDF pamphlets to explain terminology, procedural steps, and practical aspects of electronic invoicing to assist taxpayers in complying with e invoicing obligations under the GST framework.

Non resident online money gaming tax: non resident suppliers must register and pay IGST with domestic representative liability.
A new regime requires non resident suppliers of online money gaming to pay integrated tax for supplies to persons in India, obtain a single registration under the Simplified Registration Scheme, and ensure a registered representative or appointed person in the taxable territory to pay tax on their behalf; failure to comply authorises blocking of information on computer resources used for the supply under the Information Technology Act.

Online money gaming deemed supplier rules and mandatory registration for cross-border supplies to India under GST.
The Bill defines online gaming, online money gaming, specified actionable claim and virtual digital asset; deems organisers or platform operators of specified actionable claims to be the supplier liable for tax; replaces "lottery, betting and gambling" in Schedule III with specified actionable claims; and makes compulsory registration mandatory for persons supplying online money gaming from outside India to persons in India.

E invoice services update: advisory details new IRP service scope and provides PDF access for compliance guidance.
Advisory outlines updated e invoice operational services offered by four newly appointed Invoice Registration Portals, describing service scope for generating, validating and registering e invoices under GST and providing a PDF download link for the full advisory.

Online gaming GST liability clarified, with cross-border suppliers subject to registration and valuation tied to amounts paid to the supplier.
Proposed amendments to the CGST and IGST Acts and Schedule III clarify taxation of casinos, horse racing and online gaming, prescribe that cross-border suppliers of online money gaming be liable to pay GST with a simplified single-registration in India and potential blocking of access on non-compliance, and direct valuation of online gaming and actionable claims based on amounts paid or deposited with the supplier (excluding amounts wagered from prior winnings), with CGST Rules and notifications to be amended accordingly.

GST revenue growth: July collections show sustained year on year increase driven by domestic transaction receipts and IGST settlements.
Gross Goods and Services Tax collections for July 2023 rose year on year, driven by higher revenues from domestic transactions (including import of services). The release disaggregates receipts into CGST, SGST, IGST (including import of goods) and cess, and records IGST settlements to CGST and SGST producing post settlement totals for the Centre and States. State wise comparisons for July 2023 versus July 2022 show heterogeneous growth rates, and a table details SGST collections plus the SGST portion of IGST settled to each State/UT, yielding total state receipts.

GST compliance measures strengthened with mandatory e-invoicing, ITC matching and analytics-driven enforcement to recover unpaid tax.
GST operates on a self-assessment basis with Central and State tax administrations empowered to detect and recover unpaid or short-paid taxes; detection and recovery are continuous processes. Reforms recommended by the GST Council include rate calibration to correct inverted duty structures, pruning exemptions, mandating e-way bills and e-invoicing, ITC matching, Aadhaar authentication for registration, e-way bill integration with toll systems, and deployment of analytics and system-generated red-flag reports to support targeted enforcement.

Fake GST input tax credit fraud exposed through shell entities, forensic digital evidence, and arrests of alleged syndicate operatives.
The Meerut Zonal Unit of the Directorate General of GST Intelligence uncovered two syndicates operating 246 shell entities that issued fraudulent invoices to pass Input Tax Credit to numerous beneficiary firms; forensic analysis of seized devices recovered accounting records, invoices, e-way bills and messaging evidence, and investigations indicate use of forged identity documents, brokered procurement of vulnerable persons' IDs, and possible bank account facilitation, leading to multiple arrests and remand to an Economic Offence Court.