Waiver of interest and penalties: pay the full tax demanded by the deadline to preserve waiver eligibility under the scheme.
Waiver scheme permits remission of interest and penalties in GST demand proceedings absent fraud or suppression, conditional on payment of the full tax demanded by the notified deadline. The rule prescribes filing prescribed waiver applications on the common portal within the prescribed window; waiver forms are being developed. Taxpayers should pay demanded tax through the payment-towards-demand facility or the notice payment form and, where applicable, link prior payments to demand orders via the portal linking facility to preserve waiver eligibility.

Jurisdiction for 'Other Territory' GST applications: applicants must select the prescribed commissionerate and name-based division and range.
Applicants selecting the 'Other Territory' option in the GST registration form must be allocated to the prescribed commissionerate for the relevant maritime territory; western continental-shelf/EEZ applicants must choose the designated western commissionerate, Division 1 and a range determined by the applicant's name initial, while eastern continental-shelf/EEZ applicants must choose the designated eastern commissionerate, an appropriate displayed division, and a corresponding range as per the name-based assignment in the trade notice.

Payment adjustment via DRC-03A enables linking DRC-03 payments to outstanding GST demands, updating the liability ledger.
Form DRC-03A allows taxpayers who paid a GST demand via DRC-03 with cause recorded as Voluntary or Others to link that payment to the corresponding demand order by entering the DRC-03 ARN and selecting the demand order on the GST portal; the system auto-populates the DRC-03 and demand details and, after adjustment, posts ledger entries to update the taxpayer's liability register.

E invoice reporting time limit: thirty day submission window now applies to taxpayers above revised turnover threshold, blocking late uploads.
A mandatory thirty day reporting limit requires that invoices, credit notes and debit notes cannot be reported to the Invoice Registration Portal if older than thirty days from the date of reporting for taxpayers with an Aggregate Annual Turnover of ten crores and above, with IRP validation blocking submissions outside that window; taxpayers below the threshold are not subject to this restriction.

GST collections for October 2024: gross receipts, refunds deducted, and resulting net GST revenue with state settlements.
The release reports October 2024 GST receipts by component (domestic and import) and by tax head (CGST, SGST, IGST, Cess), specifies refunds (domestic and export/import) deducted from gross receipts, and presents resulting net domestic, net customs and total net GST revenue with monthly and year-to-date growth comparisons; it also details state-wise pre- and post-settlement SGST allocations and SGST portion of IGST settled to States/UTs.

Biometric Aadhaar Authentication for GST registration now triggers appointment-based verification and original-document checks before ARN generation.
An amendment enables identification on the common portal via Biometric Aadhaar Authentication, photograph capture and original-document verification; implemented by GSTN and rolled out in Ladakh. After filing Form GST REG-01, applicants receive either an OTP-based Aadhaar link or an appointment-booking link for a GST Suvidha Kendra. Applicants must book and attend the GSK with the appointment confirmation, jurisdiction details, original Aadhaar and PAN, and original uploaded documents. Biometric authentication and document verification are completed at the GSK for all individuals in REG-01, and ARNs issue only after these steps are completed.

Barring of late GST returns after three-year deadline restricts filing beyond due date; taxpayers must reconcile and file promptly.
Legislative amendment establishes a bar preventing taxpayers from filing specified GST returns after the expiry of a three-year period measured from the return's due date; the restriction covers outward-supply, payment-of-liability, annual returns and tax-collected-at-source return categories and will be enforced on the GST portal when implemented, prompting taxpayers to reconcile records and file outstanding returns before the bar takes effect.

GST registration requirement: buyers of metal scrap must designate "Metal Scrap Dealers" in the registration form to comply.
Taxpayers buying metal scrap must, in Part B of Table 2 ("Constitution of Business") of GST REG-07, select Others and enter "Metal Scrap Dealers" in the triggered text box as a mandatory designation, then complete and submit the remaining form fields on the common portal to meet the registration conditions set by the referenced central tax notification.

Validation of bank account details required: Save button for non core bank amendments activates only after account validation.
Taxpayers updating bank account details as a non-core amendment must click the Validate Account Details button; the Save button remains disabled until that validation is performed and only becomes active thereafter to permit saving the amendment.

Auto-populated tax liability restriction: corrections must be made via supplier amendment; ITC locking deferred pending IMS issues.
The advisory states the GST Portal will provide a pre-populated GSTR-3B with tax liability auto-filled from supplier returns and ITC from the purchase register; taxpayers should correct outward-supply errors via the supplier amendment facility, and the Portal will restrict edits to auto-populated liability in pre-filled GSTR-3B, while locking of auto-populated ITC will be implemented later after IMS issues are resolved.

Invoice Management System enables recipients to accept, reject or pend supplier records affecting input tax credit entitlements.
The Invoice Management System surfaces eligible supplier records from its launch period onward on a dashboard where recipients may accept, reject, or pend invoices; recipient actions feed a draft GSTR-2B which may be recomputed until filing of GSTR-3B. Untouched records are treated as accepted. Rejection causes loss of Input Tax Credit and should be used only for records not pertaining to the recipient or that are irredeemably erroneous; erroneous rejections can be reversed in IMS before GSTR-3B filing. Credit notes cannot be kept pending; acceptance does not require additional reversal where credit was previously reversed, and amended records saved but not filed by suppliers remain non-actionable until filed.

Locking of auto-populated GSTR 3B values will restrict edits; taxpayers must amend entries via GSTR 1A or IMS.
Restriction on direct modification of pre-filled fields in GSTR-3B will be implemented by hard-locking auto-populated values; tax liabilities are sourced from GSTR-1/GSTR-1A/IFF and ITC from GSTR-2B, and taxpayers must correct upstream data via GSTR-1A or manage inward-supply accept/reject/pending decisions through the Invoice Management System to effect changes.

Auto-population of eligible ITC from GSTR-2B to GSTR-9 initiated; taxpayers can validate entries via new utility.
Auto-population will transfer eligible ITC for domestic supplies from table 3(I) of GSTR-2B to table 8A of GSTR-9 for FY 2023-24, excluding reverse charge and imports ITC; the portal update was released on 15 October 2024 and a progressive validation utility enables taxpayer review for Apr-2023 to Mar-2024.

Invoice Management System enables reconciliation for Input Tax Credit and optional actions affect GSTR-2B generation.
The advisory announces deployment of the Invoice Management System to enable taxpayers to reconcile supplier invoices with their records to facilitate correct Input Tax Credit claims; taxpayers may take actions on invoices via the IMS dashboard which will be considered for generation of the first GSTR-2B for the specified return period, but taking action on IMS is not mandatory for GSTR-2B generation.

GST compliance for metal scrap transactions requires registration via FORM GST REG-07 following new notification.
Notification 25/2024-Central Tax, issued under Section 51 of the CGST Act, mandates compliance for businesses dealing in metal scrap and requires them to use FORM GST REG-07 for registration; the GST portal will be updated to enable registration and related compliance processes for affected registered persons.

GST infrastructure bolsters taxpayer services and simplifies compliance through a new regional GST Bhawan and service centre.
Inauguration of a new regional GST office at Nangal Raya expands administrative capacity and taxpayer services, featuring an on-site GST Suvidha Kendra, modern workspaces, and enhanced security to streamline officer workflows and improve taxpayer access-especially for Delhi West and Delhi South-while prioritising clear communication with taxpayers and targeted facilitation of MSME compliance; the project is also presented as reducing recurring rental expenditure and forming part of broader departmental infrastructure expansion.

Biometric Aadhaar authentication for GST registration: appointment booking at designated centres required; OTP alternative remains available.
Rule 8 has been amended to allow identification of GST registration applicants via Biometric Aadhaar Authentication with photographic capture and original document verification; GSTN's portal now issues either an OTP based Aadhaar authentication link or a link to book an appointment for biometric authentication and document verification at a designated facilitation centre, and ARNs are generated after completion of those verifications.

Parcel Way Bill number entry in e-way bills now follows PMS-linked rail validation and strict format requirements.
Integration of the Indian Railways Parcel Management System with the e-way bill portal requires taxpayers transporting goods by rail to enter the correct RR No./Parcel Way Bill (PWB) number in Part-B of the e-way bill. Where goods are moved first to a railway station under an existing e-way bill and then transported by rail under PMS, Part-B must be updated through the multi-transport mode option by selecting Rail, after which the system prompts entry of the relevant RR No./PWB number. The prescribed entry format is PXXXRRNo, and the e-way bill system validates the entered number against PMS data.

e-invoice verification via GSTN e-Services app replacing legacy verifier, with QR scan, GSTIN lookup, and history access.
GSTN will replace the e-Invoice QR Code Verifier App with the GSTN e-Services app, which enables QR code scanning to verify B2B e-invoices and check live IRN status, provides GSTIN search by GSTIN or PAN, and displays return filing history. The app supports text, voice, and scan inputs, allows result sharing, requires no login, will be available on major app stores, and will be accompanied by a user manual.

GST revenue collections for September 2024 released, showing gross and net figures; release dated 3-10-2024.
Report of GST revenue collections for September 2024 presents aggregate gross and net receipts for the month, with the release dated 3-10-2024; the document also displays an appended technical extraction error from a Python document-processing script (IndentationError).