GST compliance verification strengthened through Aadhaar authentication and registration controls to curb tax evasion and fraudulent ITC claims
To prevent and detect GST evasion, GSTN/CBIC has implemented validations including Aadhaar authentication of new registrations with physical verification when authentication fails, verification of cancelled or existing registrations before issuing new registrations, powers to suspend or cancel registrations on departmental notice, bulk suspension/cancellation based on business intelligence and prolonged non filing, blocking of Input Tax Credit, and ITC verification through GSTR 2A generation.

Input tax credit fraud detection spurred strengthened registration, filing, e invoice and ITC blocking safeguards to curb misuse.
CGST formations detected ITC fraud totalling over thirty-one thousand crore in FY 2020-21 across 7,268 cases. To curb misuse the Government implemented measures including AADHAR authentication for new registrations, verification of existing or cancelled registrations, suspension and cancellation powers, bulk suspensions by GSTN, additional cancellation grounds for GSTR 1/GSTR 3B mismatches, blocking of GSTR 1 filing where multiple GSTR 3B returns are unfiled, mandatory e invoicing for specified B2B turnover, e way bill restrictions for non filing, and ITC blocking under Rule 86A where fraudulent availing is suspected.

GST revenue rebound signals recovery as collections rise and state receipts increase after pandemic disruptions.
The press release reports consolidated GST revenue for July 2021, detailing component-wise collections (central, state, integrated and cess), inclusion of import-related receipts and GSTR-3B filings, and the effect of temporary relief measures on reporting. It records routine IGST settlement transfers to CGST and SGST and compares month-to-month and year-on-year performance, attributing prior month weakness to COVID-related lockdowns and treating the July recovery as evidence of economic improvement, accompanied by a state-wise table of collections and growth rates.

Bank account update requirement: taxpayers must furnish bank details via the GST portal, which enforces compliance and verification.
Taxpayers with new GST registration must update bank account details on the GST portal within the prescribed period after first login; the portal now checks update status and will prompt and force compliance. The update is made via the Non-core amendment workflow under Services Registration Amendment of Registration Non-Core Fields Bank Accounts, requiring account number, IFSC, account type and address, verification by an authorized signatory, and signing by DSC, e-sign or EVC. Successful updates produce an on-screen message and electronic acknowledgment to the registered email and mobile.

Annual Aggregate Turnover displayed on portal with taxpayer amendment facility; further changes subject to tax officer review.
A dashboard feature now displays exact Annual Aggregate Turnover (AATO) for the prior year and current fiscal year aggregate turnover based on filed returns, and provides a turnover update facility for taxpayers to amend system calculated figures. Amendments by any GSTIN on a common PAN are aggregated for each GSTIN's AATO. Taxpayers may amend twice within one month of rollout; further changes require review by the Jurisdictional Tax Officer. Advisory details are on the dashboard.

GST compliance recognition: government issued appreciation certificates to taxpayers for timely returns and substantial tax contribution.
The government issued Appreciation Certificates to taxpayers for substantial contribution in GST payment and timely filing of returns on the four year anniversary of GST; the announcement provides a state and Union territory breakdown of recognised GST registrations, totaling fifty four thousand four hundred thirty nine certificates.

Negative liability reporting: composition taxpayers must declare annual liability to prevent quarterly prepayments becoming excess credits.
Composition taxpayers must declare the full year's tax liability in the annual GSTR return and complete Table 6; otherwise, quarterly CMP payments auto-populated in the return may be treated as excess tax and recorded as a negative liability (credit) available for future utilisation, or corrected by raising a support ticket to nullify the entry.

GST compensation fund transfers and back-to-back borrowing used to address State revenue shortfalls under the compensation framework.
GST compensation dues for FY 2020-21 and 2021-22 were paid using the non-lapsable GST Compensation Fund and by the Centre borrowing through a special window and passing proceeds as back-to-back loans to States/UTs after GST Council deliberations, to address pandemic-related shortfalls in cess receipts and higher compensation requirements while continuing regular compensation releases as Fund balances permit.

GST Portal functionality updates provide webinar guidance on registration, returns, ledgers and refunds with live Q&A.
GSTN has deployed new portal functionalities for registration, returns, ledgers and refunds and is conducting language-specific webinars (Tamil, English, Marathi) led by GSTN staff. Participants can join via YouTube links, ask questions through live chat/comments for panel responses, and view recordings later on GSTN's dedicated YouTube channel.

Back-to-back loan facility funds released to states to address GST compensation shortfall, enabling fiscal planning and health infrastructure
Frontloaded disbursement to States and UTs with Legislature has been made under a back-to-back loan facility to address the GST compensation shortfall. The Central Government has borrowed in marketable securities of distinct tenors and yields and passed those funds to recipients on matching tenors, supplementing regular compensation releases from cess collections. All eligible recipients agreed to the arrangement; the instalmentary release supports near-term fiscal management, capital expenditure and COVID-19 related public health measures, with the remaining balance to be released in the second half of the financial year.

Input Tax Credit misuse drives nationwide enforcement targeting fake invoices, arrests, strengthened investigative tools and compliance.
Misuse of Input Tax Credit under GST has been countered by a nationwide enforcement drive using digital evidence, inter-departmental information sharing and procedural measures to detect nonexistent suppliers, bogus invoices and fraudulent refund claims. Investigations have targeted paper firms, professional facilitators and beneficiary networks through searches, seizures of electronic devices and arrests, and have also addressed related evasion modes such as misclassification, undervaluation and clandestine supplies.

GST Portal updates: webinars explain new Returns, Ledgers and Payments functionalities with live chat and recordings available online.
GSTN has deployed new functionalities for Returns, Ledgers and Payments on the GST Portal and is hosting language-specific webinars to demonstrate those features, allow stakeholders to post queries in live chat/comments for panel responses, and provide session recordings on its YouTube channel for later access.

Timelines for revocation of cancellation restored; portal will display late fee details and auto populate GSTR 11.
Timelines for filing applications for revocation of cancellation of registration are restored to the prior regime, with portal filing in Form GST REG-21 required within the original prescribed period from the order of cancellation. The portal will display late fee liabilities in online Form GSTR-10 via a hyperlink, and Form GSTR-11 for UIN holders will be auto-populated from supplier returns to aid quarterly filing and refund claims.

GST portal updates: module-wise taxpayer functionalities released with linked monthly compilations and supporting instructional videos.
Announcement of successive module-wise functionalities deployed on the GST Portal across Registration, Returns, Advance Ruling, Payment, Refund and miscellaneous modules, accompanied by webinars and informational videos on the GSTN YouTube channel; month-wise compiled PDF summaries and a consolidated video listing are provided via direct links to facilitate stakeholder access and uptake.

Fraudulent input tax credit scheme detected, leading to arrests under GST anti evasion provisions and recovery actions.
A network of 23 firms issued goods less invoices to create and pass on inadmissible input tax credit (ITC), enabling fraudulent availment and utilization of ITC without actual GST payment; three individuals implicated in generating those fake invoices admitted involvement and were arrested under Section 132 of the CGST Act, remanded to judicial custody while investigations continue.

Auto-population of GSTR-3B liabilities now syncs with IFF and GSTR-1, with editable fields and alerts.
Auto-population of GSTR-3B liabilities under the QRMP Scheme: liabilities declared via optional IFF for Months 1-2 and Form GSTR 1 for Month 3 will be auto-populated into the quarterly Form GSTR 3B; fields remain editable and edited values are highlighted and warned but do not block filing. Nil filing of Form GSTR 1 by SMS is enabled with a specified message format, subject to exclusions where IFFs are in Submitted (not Filed) status or where unsent saved invoices exist. Cancellation of registration effective after a quarter's first day may require filing GSTR 1 for the complete quarter, with filing windows tied to the month following cancellation.

GST revenue collection dipped in June due to lockdowns; easing restrictions signal recovery from July.
Gross GST revenue for June 2021 was Rs. 92,849 crore (CGST Rs. 16,424 crore; SGST Rs. 20,397 crore; IGST Rs. 49,079 crore including Rs. 25,762 crore on imports; Cess Rs. 6,949 crore including Rs. 809 crore on imports). The figure covers transactions between 5 June and 5 July 2021 and reflects temporary interest reliefs for certain taxpayers. Regular IGST settlements of Rs. 19,286 crore to CGST and Rs. 16,939 crore to SGST were made. Reduced economic activity in May due to COVID-19 lockdowns caused a dip in collections, but e-way bill data indicate recovery in June and an expected revenue increase from July 2021.

Taxpayer recognition for GST compliance: certificates for contributors with timely filings and substantial payments to encourage voluntary compliance.
CBIC used data analytics to identify 54,439 taxpayers who made substantial GST cash payments and filed returns timely; GSTN will e-mail certificates of appreciation to those taxpayers so they may print and display them, as part of an administrative effort to acknowledge contributors and promote voluntary compliance while improving taxpayer services.

Misuse of PAN in GST registration: portal lets individuals report fraud, require identity validation, generate ARNs, and track status.
A portal-based mechanism allows aggrieved persons or authorized representatives to search GST registrations by PAN and report GSTINs fraudulently obtained using that PAN. Complainants must provide contact details, date of birth and address; non-individual reports require personal details followed by Aadhaar Authentication. Each reported GSTIN yields a separate ARN assigned to the respective jurisdictional officer; cases appear on officers' dashboards under a dedicated PAN Vigilance officer role. Complainants can track case history and status via the portal's Track Application Status using the ARN.

Refunds functionalities webinar offers live demonstrations and Q&A, online multilingual sessions with recordings for stakeholder guidance.
New functionalities for GST refunds on the GST Portal are being explained through online webinars where GSTN presenters demonstrate refund-related features, respond to live chat queries, and make session recordings available on GSTN's YouTube channel for stakeholder reference.