e Invoice exemption declaration now available; voluntary reporting does not change e invoicing enablement status, taxpayer responsible.
An advisory announces a voluntary e Invoice Exemption Declaration functionality on the e Invoice portal for taxpayers exempt under the CGST Rules; declarations made through the facility do not change the taxpayer's e invoice enablement status, and the responsibility to determine and report exemption under relevant notifications rests with the taxpayer.

DRC-01B online functionality for liability mismatch webinar to explain filing process and live Q&A with GSTN panel.
Announcement of webinars to explain DRC-01B online functionality for liability mismatch, delivered in Hindi, Marathi and Tamil on specified dates and times with named GSTN speakers. Sessions allow viewer queries via LiveChat/Comments answered by the GSTN panel, and recordings will be made available on GSTN's YouTube channel with live-stream links for each session.

Gaming taxation: uniform tax on the full face value of bets and chips endorsed, with legal classification changes.
Taxation policy was recommended to treat Casino, Horse Racing and Online Gaming as taxable actionable claims with a uniform tax on the full face value of chips or bets. The Council also proposed multiple targeted GST rate changes and exemptions (including specified medicines and FSMP imports), regularisation of past period treatments on several goods, and extension of satellite launch service exemptions to private entities. Administrative measures include notifying rules for the GST Appellate Tribunal, simplifying annual-return and GSTR compliance for small taxpayers, clarifications on ISD and warranty treatment, and system-based mechanisms for ITC mismatch detection and recovery.

Geocoding Functionality standardises principal place of business coordinates; submission is one-time and not revisable.
GSTN has rolled out a nationwide geocoding feature that converts principal place of business addresses into geographic coordinates; it is accessible via Services/Registration and saves geocoded details under My Profile >> Place of Business as "Principal Geocoded." Taxpayers may accept, update, or manually enter coordinates where no system geocode is generated. Submission is a one-time activity and revisions to the geocoded entry are not permitted. Changes to the address on the registration certificate require the separate core amendment process. The functionality covers normal, composition, SEZ units, SEZ developers, ISD and casual taxpayer profiles.

DRC-01B online functionality for liability mismatch: webinar to explain use, with live Q&A and recorded viewing available.
GSTN is conducting a webinar to create stakeholder awareness about the DRC-01B online functionality addressing liability mismatch, explaining operational steps for using the module, permitting live queries for panel responses, and providing a recorded session on GSTN's YouTube channel for later viewing.

One Nation One Tax: GST integration strengthened by digital reforms, compliance incentives, and targeted taxpayer outreach.
The press release outlines GST's consolidation of internal markets under the One Nation One Tax principle, the GST Council's cooperative federal role, and reduced tax incidence on many consumer goods. It highlights measures easing MSME compliance (composition scheme, QRMP, optional annual return), the centrality of technology-digital compliance, data analytics and AI/ML-and the launch of CBIC's performance platform " ." It records recognition of officers and 50,000 compliant taxpayers and describes outreach and enforcement calibrated to improve voluntary compliance.

Goods and Services Tax promotes cooperative federalism, digitisation and compliance while targeting corruption and tax evasion.
Goods and Services Tax (GST) is portrayed as a transformative indirect tax reform promoting cooperative federalism, reducing corruption and tax evasion, and delivering fiscal stability. The summary highlights digitisation of registration, return-filing, payment and refund processes to improve taxpayer compliance and administrative efficiency, alongside institutional measures-recognition of officers and taxpayers, grievance redressal, and high reported taxpayer satisfaction-that support implementation and strengthen the federal tax framework.

GST revenue growth: gross collections rise year on year and IGST settlements allocate proceeds between Centre and States.
The release reports June 2023 gross GST collection at Rs.1,61,497 crore-CGST Rs.31,013 crore, SGST Rs.38,292 crore, IGST Rs.80,292 crore (including import receipts) and cess Rs.11,900 crore-and states that Rs.36,224 crore and Rs.30,269 crore were settled to CGST and SGST respectively from IGST, yielding post settlement Centre and State shares of Rs.67,237 crore (CGST) and Rs.68,561 crore (SGST). It records 12% year on year growth and provides state wise collections and SGST portions of IGST settlements totaling Rs.30,268.53 crore.

Return discrepancy in GST triggers mandatory online explanation; taxpayers must respond to DRC-01B via specified form.
Taxpayers must explain material differences between liabilities declared in GSTR 1/IFF and liabilities paid in GSTR 3B/3BQ when the GSTN's automated comparison triggers a DRC 01B intimation due to predefined absolute or percentage thresholds; the required response is to be filed in Form DRC 01B Part B using an automated dropdown for reasons and providing further details when necessary, with a detailed portal manual available for navigation and scenario guidance.

Fake GST registrations exposed as sold shell firms enabling ineligible input tax credit, triggering criminal prosecution and investigation.
A scheme created over thirty fraudulent GST registrations at one address with no genuine business activity; the operator procured KYC details by promising loans, used Aadhaar authentication to evade physical verification, sold shell firms for cash, and enabled the claim and passing-on of ineligible Input Tax Credit, constituting a criminal offence under GST law, with the suspect arrested and remanded to judicial custody.

Fraudulent input tax credit schemes disrupted after data-led probe; mastermind arrested and linked bank accounts attached.
DGGI, Jaipur disrupted an interstate syndicate operating 569 fake GST-registered firms that issued fraudulent input tax credit through fabricated invoices to over 2,000 beneficiary firms. The syndicate used brokers to register firms on GSTN with vulnerable persons' identities, procure bank accounts and SIM cards, and manage transfers; 73 bank accounts were attached. The alleged mastermind was arrested after data-analytic investigation and remanded to judicial custody. The action forms part of sustained enforcement by the Jaipur unit against fake ITC syndicates, with ongoing prosecutions and revenue recovery efforts.

Fraudulent Input Tax Credit schemes using fake registrations and invoices exposed, triggering enforcement action and recoveries.
Investigation uncovered large-scale Input Tax Credit (ITC) fraud using forged identity documents, fake GST registrations and sham invoices to create and circulate fraudulent ITC, with credits channelled into high-risk sectors. Enforcement prevented utilisation of substantial fraudulent ITC and effected recoveries; arrests of key operatives were made. A described modus operandi in the mobile-phone trade shows goods acquired without legitimate invoices are routed through networks of sham firms to generate false ITC and evade GST liabilities.

e Invoicing threshold change enables eligible taxpayers for e invoice reporting setup and urges compliance preparedness.
The advisory states that GSTN has auto enabled taxpayers meeting the revised Aggregate Annual Turnover criterion on IRP portals for e Invoice reporting while clarifying that portal enablement is administrative and taxpayers must verify whether notification conditions create a legal obligation to generate an Invoice Reference Number; taxpayers may self enable if not auto enabled and are urged to use sandbox testing to prepare for compliance.

Fraudulent input tax credit scheme using shell entities detected, arrests made and seizures followed after digital forensic analysis
Forensic analysis of seized digital devices and documents uncovered creation and operation of a network of shell entities using forged identity and business records to generate and transfer fraudulent Input Tax Credit, tracing the illegitimate credit flows into the metal/iron and steel sector and prompting arrests and an ongoing criminal investigation.

2-Factor Authentication mandatory for high-turnover taxpayers, requiring OTP login for e-Way Bill and e-Invoice access.
2 Factor Authentication is mandated for taxpayers above the high turnover threshold from 15 July 2023 for e Way Bill and e Invoice access; login requires username, password and an OTP delivered via SMS, the Sandes app, or the NIC GST Shield app. Registration is done through Main Menu 2 Factor Authentication and OTP authentication is applied at individual user account level, including sub users, and once registered applies to both systems.

E-Invoice verification enables QR code authentication and non-login public access to validate reported invoice data across IRPs.
The Advisory announces deployment of the E-Invoice Verifier App to enable public authentication of e-invoices by scanning QR codes. The app performs QR code verification of embedded invoice data, provides non-login anonymous access for read-only verification, and supports invoices reported through all six IRPs. The Android app is available with an iOS version forthcoming, an in-app FAQ offers guidance, and a future version will add Search IRN lookup functionality to streamline invoice verification.

GST revenue growth continues, with collections rising and IGST transfers settling Centre State shares for the month.
Monthly Goods and Services Tax (GST) collection for May 2023 recorded gross receipts of Rs.1,57,090 crore with 12% year on year growth. Receipts are broken down into CGST, SGST, IGST (including imports) and cess; import of goods and domestic transactions rose by 12% and 11% respectively. Specified IGST transfers to CGST and SGST produced post settlement Centre and State totals. A state wise comparison of May 2023 versus May 2022 collections is included, showing varied growth across jurisdictions.

Forward charge election requires GTAs to file Annexure V declaration physically within prescribed time to jurisdictional authority.
GTAs opting to pay tax under the forward charge mechanism must file a physical declaration in Annexure V for the relevant financial year before the concerned jurisdictional authority, within the specified filing time limits prescribed by the controlling notification.

Due date extension for GST returns allows affected taxpayers to file without assessed late fees and correct interest entries.
The due date for filing GSTR-1, GSTR-3B and GSTR-7 for the April 2023 period for taxpayers with principal places of business in Manipur has been extended; the GST Portal implemented the change from 27 May 2023. Late fees paid by taxpayers who filed before portal implementation will be credited to their electronic ledgers, and interest amounts shown in the next return are editable and may be corrected by taxpayers themselves.

e-Invoice FO portal awareness webinar announced with live Q&A; recording accessible on GSTN YouTube channel.
GSTN will host an English-language webinar to introduce the e-Invoice FO portal, specifying topic, scheduled date and time, and the designated speaker; viewers may post queries via live chat/comments for panel responses during the broadcast, and a recording will be posted on GSTN's YouTube channel for later viewing to support stakeholder awareness and adoption of e-invoicing practices.