GST base expansion through targeted registration drives increases compliance and strengthens revenue protection measures via IT integration.
Targeted GST registration drives expanded the tax base by onboarding numerous previously unregistered dealers through outreach and professional engagement, supported by taxpayer education on filings and ITC claims. The department combined consumer incentive schemes and penalties to enforce compliance, maintained high on-time return filing rates, and integrated advanced data analytics along with adjudication and scrutiny modules to detect revenue leakages and strengthen revenue collection.

Biometric Aadhaar Authentication now triggers in-person GSK verification and original-document checks for GST registration applicants.
Amendment to Rule 8 permits identification via Biometric Aadhaar Authentication with photograph capture and original-document verification for applicants of Form GST REG-01. Post-submission, applicants receive either an OTP-based Aadhaar link or a link to book an appointment at a designated GST Suvidha Kendra; if booking is required, applicants must attend the GSK with appointment confirmation, jurisdiction details, original Aadhaar and PAN, and originally uploaded documents. Biometric authentication and document verification at the GSK for all listed individuals precede generation of ARNs.

Enrolment ID alternative to GSTIN allows unregistered dealers to generate e-Way Bills after ENR-03 registration and verification.
Form ENR-03 enables unregistered suppliers to enrol on the E-Way Bill portal and obtain a 15-character Enrolment ID that serves as an alternative to a Supplier or Recipient GSTIN for generating e-Way Bills. The enrolment process requires selecting State, PAN verification, address details, mobile OTP verification, and creation of login credentials; on submission an acknowledgment and Enrolment ID are issued. Enrolled users can log in, use the auto-populated Enrolment ID when selecting 'Generate New', and complete e-Way Bill generation by entering the remaining consignment details.

Customs classification dispute: court seeks central authority's stance as alleged mis classification enables duty evasion, urging prompt action.
Ambiguity in customs classification of betel nuts has allegedly produced large scale mis classification permitting lower duty treatment and circumventing Minimum Import Price controls; the petitioner reported repeated complaints to the National Customs Targeting Centre and the Central Vigilance Commission and alleges harassment by customs officers and ineffective administrative action. The Delhi High Court sought the Central Board of Indirect Taxes and Customs' stand, granted respondents time to take instructions, listed the matter for further hearing, and directed that outstanding vigilance complaints be decided at the earliest.

Bribery: driver arrested for accepting payment on behalf of tax officials in probe of alleged GST billing mismatch.
Allegations that two CGST officers demanded a bribe to resolve a GST billing mismatch led to the arrest of their driver after he was caught accepting a part payment on the officers' behalf; subsequent searches at accused premises reportedly recovered cash and documents indicating investments in several properties.

Aadhaar authentication requirements for GST registration: biometric and document checks must be completed or ARN will be withheld.
Rule 8 CGST Rules guidance requires non Aadhaar applicants to complete photo capture and document verification at a designated GST Suvidha Kendra after scheduling, while Aadhaar opting applicants identified for biometric authentication must ensure promoters/partners and the Primary Authorized Signatory complete biometric authentication, photo capture, and document verification as specified. Prior biometric verification for a promoter/partner in any State/UT exempts repeat biometric capture for subsequent registrations, though PAS may still require document verification. Failure to complete required GSK procedures within the prescribed time frame after submission of Part B of REG 01 will prevent generation of the Application Reference Number (ARN); taxpayers should ensure Aadhaar demographic accuracy to avoid authentication failures.

Fraudulent Input Tax Credit schemes exposed, revealing shell-company invoicing and e-way bill misuse leading to arrests and account freezes.
DGGI uncovered a fraudulent Input Tax Credit scheme using shell companies that issued fake invoices and e-way bills without associated RFID movement, enabling illicit ITC claims. Searches recovered invoices, financial records and company seals; 20 fictitious entities were identified, one suspect arrested, a linked bank account frozen, and evidence showed recycled addresses and misuse of personal data to obtain new GST registrations.

GST evasion via fraudulent input tax credit uncovered; alleged mastermind arrested and booked under CGST Act.
Investigations uncovered a network of 18 fictitious firms used to generate fraudulent input tax credit (ITC) claims through misuse of Aadhaar, PAN and other KYC data; the alleged organiser admitted involvement, was arrested and booked under relevant provisions of the CGST Act, remanded to judicial custody while probes continue to identify other participants and trace fraudulent credit flows.

GST rate changes clarified: no item rate increased and rates follow GST Council recommendations.
No item's GST rate has been increased since GST implementation and the average rate has decreased from 15.8 percent to 11.3 percent due to reductions made by the GST Council. The GST Council, a constitutional body comprising Union and State/UT finance ministers, examines item-by-item rate reductions and recommends rates, including floor rates with bands, and the Government notifies GST rates based on those recommendations.

Economic policy failure driving educated youth into gig work, with calls for skill mapping and GST relief for farmers.
Government economic policies, notably demonetisation and frequent GST changes, are blamed for impeding growth and displacing educated youth into gig work; the article calls for skill mapping and GST exemption for farming equipment. It links farmer agitations to policy failure and criticises the Budget for favouring wealthy interests. The text also highlights governance failures at the Maha Kumbh-poor traffic management, inadequate digitised casualty reporting-and raises concerns about the treatment and dignified repatriation of deported nationals.

Lottery distributor liability for service tax clarified: no service tax on distributor transactions, state gambling tax remains applicable.
Distributor-mediated lottery sales do not attract Union service tax because those arrangements lack an agency relationship; lotteries are governed by the state power to tax as part of the betting and gambling entry in List II, Entry 62, so states may levy gambling tax while the Centre cannot impose service tax on such transactions.

Marital rape exception undermines women's autonomy and equality, prompting political critique and calls for legal reassessment.
The article highlights that the exception to marital rape under Section 63 of the Bharatiya Nyay Samhita is criticised as undermining women's autonomy and equality, and notes a scheduled Supreme Court hearing on a plea seeking access for Rohingya refugees to public schools and hospitals; it also references customs enforcement actions against drug smuggling and an observed reduction in gold smuggling following an import duty cut, indicating links between tariff policy and enforcement.

Import duty reduction on gold linked to reduced smuggling; enforcement targets porous borders and air routes.
Decline in illicit gold imports followed the July 2024 reduction of import duty to 6 percent, while customs reported continued airport seizures and substantial annual seizures and arrests. Enforcement focuses on international passengers, commercial cargo and porous borders-notably eastern borders-where air routes, inventive concealment methods and evolving transit hubs in Middle Eastern, South East Asian, African and Central Asian airports sustain smuggling risks.

Biometric Aadhaar Authentication: appointment-based GSK verification now required for GST registration in select jurisdictions.
An amendment permits identification on the GST portal by selection for Biometric Aadhaar Authentication with a photograph and original document verification; GSTN has rolled out this functionality in Maharashtra and Lakshadweep. After Form GST REG-01 applicants receive an intimation e-mail with either an Aadhaar OTP Authentication link or a booking link for a GSK appointment. If appointment-based verification is required, applicants must book a slot, attend the GSK with appointment confirmation, jurisdiction details, original Aadhaar and PAN, and original uploaded documents. ARNs are issued after completion of biometric authentication and document verification.

Economic favouritism alleged: government accused of shifting tax burdens to the poor while privileging corporate interests.
Allegations of economic favouritism characterise the critique of the Union Budget: taxpayers purportedly fund corporate loan waivers and benefit reductions for the wealthy through lower corporate taxes, while subsidies on essentials remain constrained. The charge frames these fiscal choices as shifting burdens onto poorer citizens. The critique also invokes "half federalism," alleging partisan divergence in budgetary allocations that advantages aligned states and disadvantages opposition-led states, and notes layered indirect taxes that raise the effective tax burden on ordinary consumers.

E-Way Bill exemption for Chapter 71 goods reaffirmed; EWB generation not required except where state law mandates.
Clarification states that E-Way Bill exemption under Rule 138(14) for Chapter 71 goods (excluding HSN 7117) removes the requirement to generate EWBs; an optional portal facility for "EWB for Gold" that had allowed voluntary generation has been withdrawn. However, intrastate movement may be subject to state-level EWB mandates, and taxpayers and transporters must comply with any such state requirements while consulting GST Helpdesk or jurisdictional tax authorities for further guidance.

Transitional credit dispute: GST penalty imposed for TRAN-1 claim, company to appeal the levy administratively.
A Deputy Commissioner order under the Uttar Pradesh GST Act, 2017 levied a penalty of Rs 41,99,465 equivalent to the tax demand for transitional credit claimed in form TRAN 1; the taxpayer has received the order and intends to appeal the penalty to the appropriate authority.

Property title security and strategic connectivity drive value claims for a new residential development in Vandalur.
G Square Regal Park is advertised as a mixed residential development offering plots, apartments and villas in Vandalur with specified size ranges and launch pricing below prevailing market rates. The developer attributes affordability to land aggregation and scale, and highlights multimodal connectivity via GST Road, proximity to IT/industrial hubs, and planned regional infrastructure. The release emphasizes transactional assurances including worry-free title, property security and committed delivery, and cites the developer's track record and claim of no legal issues to support value and investor appeal.

Customs duty rationalisation: India simplifies tariff bands and aligns average rates with regional peers to boost trade competitiveness.
Central tariff policy reform reduces complexity by consolidating basic customs duty bands into eight rates, including a zero rate, and lowering the national average customs rate toward ASEAN levels. Statutory slab reductions are paired with cess adjustments that in many cases keep effective duties unchanged while simplifying administration. Budget measures provide targeted duty reliefs on critical minerals and on waste and scrap to support domestic manufacturing, recycling, and integration into global supply chains.

GST growth: Punjab outpaced national rate as compliance measures boosted state GST and excise collections.
State net GST collections increased 11.87% year on year up to January, with January itself up 9.73%, placing the state among the top three general category states exceeding national GST growth. Excise collections rose 15.33% year on year up to January. The finance minister credited the excise and taxation department's measures-closing loopholes and stepping up checks on tax evasion-for the improved revenue mobilisation.