Address autofill and geolocation improve accuracy and reduce errors in GST registration address capture.
Enhancements to the GST REG-01 address interface introduce a map tile with drag-and-drop pin placement that auto-populates linked address fields, suggestive dropdowns to reduce entry errors, segregated address headings for clarity, and automatic, non-editable Latitude/Longitude geolocation coordinates for recorded addresses.

HSN search now allows trade descriptions to locate codes, improving taxpayer classification and guidance availability.
Enhanced Search HSN functionality permits taxpayers to locate HSN codes and applicable technical descriptions using common parlance or partial trade descriptions; outreach includes multilingual webinars demonstrating use, live query responses via chat/comments, and recordings available on the designated YouTube channel for later viewing to support accurate HSN identification and compliance.

E-invoice auto-population: reported invoices on the IRP transmit to the GST system and populate GSTR-1 tables automatically.
Generation of e-invoices is mandatory for notified taxpayers who must prepare invoices in the prescribed e-invoice schema and report them on the Invoice Registration Portal, where reported invoices, debit notes and credit notes are assigned a unique Invoice Reference Number and transmitted electronically to the GST system for auto-population into the corresponding GSTR-1 tables.

GST revenue growth shows higher monthly collections and increased cess, signalling sectoral recovery despite pandemic restrictions.
Gross GST revenue for February 2022 totaled Rs. 1,33,026 crore across CGST, SGST, IGST (including import IGST) and cess, with regular IGST settlements made to Centre and States resulting in specified post-settlement CGST and SGST receipts. February collections were higher than the same month last year and than February 2020, driven by marked increases in import-related GST and growth in domestic transactions, while cess collections crossed the ten-thousand-crore mark for the first time, and a state-wise table records varied regional growth.

Fake invoicing and input tax credit fraud exposed, leading to arrests under CGST Act and ongoing investigation.
Investigation uncovered a coordinated fake invoicing and circular trading scheme operated through 54 bogus firms to generate illegitimate invoices and pass ineligible input tax credit; searches seized documentary and electronic evidence and preliminary enquiry attributes fake invoicing of approximately Rs. 611 crores and alleged tax evasion of over Rs. 38.5 crores. The cartel members have given confessional statements, and the accused are alleged to have committed offences under section 132(1)(b) and section 132(1)(c) of the CGST Act, 2017; three key persons have been arrested and remanded to judicial custody while investigation continues.

Fraudulent Input Tax Credit: arrests for issuing fake invoices and wrongful ITC availed under CGST provisions.
An Anti Evasion probe found five dummy firms issuing fake invoices for non existent supplies to generate and pass on fraudulent Input Tax Credit; two proprietors admitted availing and transmitting fraudulent ITC and acknowledged assessed GST liability. The conduct is treated as a cognizable, non bailable offence where the alleged tax fraud exceeds the statutory threshold, and the accused were arrested and remanded to judicial custody while further investigation continues.

GSTR-1 filing process simplified: single-step File Statement with consolidated and recipient-wise pre-filing summaries.
The two-step GSTR-1/IFF filing workflow will be replaced by a single-step File Statement button allowing additions or modifications until filing; a Consolidated Summary and a Recipient-wise summary will display table-wise records and per-recipient totals for B2B supplies, reverse charge supplies, SEZ supplies, deemed exports, and credit/debit notes prior to filing.

GST refund assistance established to address payment and disbursement issues through a dedicated helpdesk contact.
The office of the Principal Controller of Accounts, CBIC has established a GST Refund Help Desk to assist taxpayers with payment and disbursement problems in refund applications, providing a designated nodal officer, a toll free helpline and an email address to report and seek resolution of refund payment issues.

GST collection buoyancy may continue as compliance measures and system-driven enforcement bolster revenues.
Average monthly gross GST receipts strengthened in the third quarter of FY 2021-22 to an average of Rs. 1.30 lakh crore with a record monthly collection in January 2022. The Government attributes the improvement to measures including GST rate rationalization, e invoice rollout, mandatory e filing and e payment, penalties for delays, third party data verification, intensified enforcement, taxpayer education, and system based analytical tools and red flag reporting shared with tax authorities to sustain collection buoyancy.

GST Portal functionalities expanded, adding module-specific Registration, Returns, Payment, Refund and Advance Ruling support with training resources.
Deployment of additional functionalities on the GST Portal expands module-specific capabilities for taxpayers, covering Registration, Returns, Payment, Refund and Advance Ruling modules, and is supported by webinars and informational videos on the GSTN YouTube channel. Chronological compilations of the module-wise releases and instructional content are publicly accessible as downloadable documents organized by periodic intervals to assist taxpayers in identifying recent portal changes and training resources.

Fake Input Tax Credit fraud leads to arrests and prosecution under CGST provisions after network analysis uncovered bogus invoices.
Investigation uncovered coordinated use of bogus invoices and non existent suppliers to avail and pass on fraudulent Input Tax Credit (ITC) in the trade of aluminium and steel. The enforcement operation, using data and network analysis, led to registration of tax evasion cases, recoveries and arrest of the proprietor under Section 69(1) linked to alleged offences under Section 132(1)(b) & (c), forming part of a wider anti evasion drive to detect bogus invoicing and unfair competition.

Gross GST revenue growth driven by higher import and domestic receipts and strengthened settlement and compliance measures.
Gross GST revenue for January 2022 comprised CGST, SGST, IGST (including import of goods) and cess, with filings of GSTR-3B up to the cut-off date. The government effected regular IGST settlements to CGST and SGST, made an additional ad hoc IGST allocation shared equally between Centre and States/UTs, and released GST compensation to States/UTs. Revenue growth is attributed to higher import and domestic receipts, increased e way bill generation, anti evasion measures against fake billers, and rate rationalization to correct inverted duty structures.

Input tax credit fraud exposed after cloud-storage evidence leads to arrest for running nexus of fake firms.
Enforcement action detected a scheme to obtain inadmissible input tax credit by creating non existent entities and issuing fictitious invoices. Cloud storage data identified a key operative running a nexus of fake firms; searches found multiple firms absent at their declared addresses. The operative was arrested, admitted involvement, and was remanded to judicial custody while investigations under the CGST Act, 2017 continue.

GST fraud network exposed, leading to arrests and seizure of records revealing widespread bogus firms and fake invoicing.
The DGGI Ghaziabad investigated a syndicate operating paper-only entities and using cloud-stored data to issue fake invoices and claim refunds. Searches yielded devices, identity documents, digital signatures and other evidentiary material linking over 200 fictitious firms. Forensic analysis identified 275 bogus firms and quantified the aggregate invoicing and tax liability; arrests were made based on identity evidence and IP analysis, including two alleged masterminds and a previously arrested facilitator.

Interest computation in GSTR-3B is now system-generated and auto-populated in the next period's return to aid self-assessment.
An automated interest calculator in GSTR-3B computes interest from tax liability values and periods declared by taxpayers, auto-populates the computed interest in Table-5.1 of the next period's GSTR-3B, mirrors late-fee posting treatment, shows computation per tax-head for past-period liabilities declared in the current return, and aims to assist self-assessment and reduce compliance burden.

Fake Input Tax Credit networks prompt arrest under Section 69, triggering coordinated searches and wider enforcement.
Officers conducted coordinated searches and arrested a proprietor for operating a fake Input Tax Credit network that used bogus billing to generate and pass fraudulent GST credits; the accused admitted involvement and was remanded to judicial custody. Preliminary inquiry revealed substantial fraudulent ITC claims and a wider interconnected network across multiple cities, with jurisdictional commissionerates instructed to commence legal action and enforcement activity to dismantle the scheme.

GST rate on two wheelers urged to be lowered to spur demand, curb tax leakage and formalise used vehicle trade.
FADA urges a reduction of the GST rate on two wheelers as they are a necessity, not luxury, arguing a lower rate will counter price rises, spur demand, shift sales to the organised sector, reduce tax leakage and be revenue positive in the medium to long term. It also seeks a uniform GST on margin for used vehicles, extension of reduced corporate tax benefits to LLPs and proprietorships in the dealer community, and reintroduction of a depreciation scheme to support industry growth.

Fake invoice syndicate dismantled, leading to arrests, ITC reversal and freezing of firms' bank accounts.
DGGI investigations revealed a syndicate issuing fake invoices through cloud hosted tally data maintained remotely, operating hundreds of shell firms and creating significant Input Tax Credit implications; searches recovered electronic devices, accounting records and instruments, ITC was reversed to deposit GST, bank accounts were frozen and the alleged mastermind arrested, with further investigation ongoing.

Interest calculator to auto-compute and post system-calculated interest in next return period, aiding accurate self-assessment.
A new interest calculator on the GST return portal will compute interest on tax liabilities declared in a filed GSTR 3B, auto-populating the system-computed interest in Table 5.1 of the next tax-period's return; the tool computes interest by tax-head and for past-period liabilities declared in the current return, based on taxpayer-provided portal details.

Search HSN functionality now maps trade descriptions to technical HSN codes using AI and e invoice data for taxpayer facilitation.
The Search HSN functionality has been linked to the e invoice database and an Artificial Intelligence algorithm to allow taxpayers to find applicable HSN codes and technical descriptions using trade or technical descriptions; it supports HSN or description search modes with auto suggested nearest matches, shows commonly used trade descriptions alongside statutory technical descriptions, provides related more specific HSN codes for navigation, permits download of the full HSN list, and includes a non binding disclaimer that outputs reflect e invoice declarations and are for facilitation only.