Automated Return Scrutiny Module enables risk based GST return scrutiny with formalized portal communication and actions.
An Automated Return Scrutiny Module in the ACES GST backend enables data analytics based selection of Centre administered taxpayers and displays return discrepancies to Central Tax Officers. A prescribed workflow uses the GSTN Common Portal to communicate discrepancies in FORM ASMT-10, receive replies in FORM ASMT-11, and record acceptance in FORM ASMT-12 or proceed to show cause notices, audit, or investigation; necessary data is available on officer dashboards.

Deferment of e invoice reporting deadline for large taxpayers extends compliance window; new implementation date to be notified.
The competent authority has deferred the seven day reporting time limit for submission of old e invoices on e invoice IRP portals for taxpayers meeting the aggregate turnover threshold by three months; taxpayers are referred to the earlier advisory for details and will be notified separately of the new implementation date.

Timely GST return filing advised to file early to avoid system queues and use SMS for NIL returns.
Advises taxpayers to file Form GSTR-3B well in advance and use the SMS option for NIL returns to reduce GST system queues; recommends month wise discipline for B2B invoice reporting in GSTR-1 and cautions against bulk uploading past period invoices on the due date as it increases waiting times.

GST revenue collection records highest monthly and single day receipts, reflecting year on year growth and stronger domestic receipts.
Gross Goods and Services Tax receipts for April 2023 reached an all time high, with total gross collection at Rs. 1,87,035 crore comprised of CGST, SGST, IGST (including import of goods) and cess; regular settlements from IGST to CGST and SGST were effected yielding specified post settlement central and state revenues. Overall GST revenues rose 12% year on year, domestic transaction receipts increased 16%, and the month recorded the highest single day tax payment on 20 April 2023.

Reference Number verification enables taxpayers to authenticate offline GST communications; limited pre-login view, fuller details after login.
The GST portal now permits validation of a Reference Number (RFN) generated by State tax officers for offline communications: taxpayers enter the RFN via Services > User Services > Verify RFN to view limited details pre-login and expanded details after logging in. The same verification link will, when deployed, support system-generated identifiers such as Document Identification Number (DIN). Central GST communications remain subject to CBIC DIN verification.

Bank account validation integrated into GST system: declared accounts will display verification status and trigger email and mobile notifications.
Integration of bank account validation into the GST electronic system verifies taxpayers' declared bank accounts and displays the validation status on the FO portal under Dashboard My Profile Bank Account Status, with immediate notifications sent to the taxpayer's registered email and mobile number.

E invoice reporting window imposed for large taxpayers; invoices and credit/debit notes must be registered within the set timeframe.
A time-limit requirement has been imposed on electronic invoice reporting for high-turnover taxpayers: taxpayers meeting the Government's high annual turnover threshold must report newly issued invoices on the Invoice Registration Portal within a short prescribed window from the invoice date, with the portal validation rejecting late submissions; the restriction applies to all documents requiring an IRN, including credit and debit notes, and taxpayers below the threshold are currently exempt.

Time limit for e invoice reporting: older invoices barred for specified large taxpayers; debit and credit notes unaffected.
A new administrative requirement imposes a time limit on reporting invoices through the e invoice IRP portals for taxpayers meeting the Government's large taxpayer turnover threshold; invoices presented for registration after the restricted window will be rejected by portal validation. The restriction applies only to the document type invoice and not to debit or credit notes. Taxpayers below the turnover threshold are exempt for now, and an implementation date is provided to allow system changes.

Gross GST revenue growth signals sustained monthly collections and increased returns compliance this period.
Gross GST collections for March 2023 constituted the second-highest monthly gross intake since GST implementation, with major components across CGST, SGST, IGST (including a record IGST collected on imports) and cess. Inter-component IGST settlements were made to Centre and States, yielding specified net revenues for CGST and SGST. Domestic and import receipts grew year-on-year, return filing rates improved markedly, and a state-wise comparison shows varied jurisdictional growth excluding GST on import of goods.

GST collection growth continues year-on-year, sustaining elevated monthly receipts and signaling steady revenue performance.
A reported year on year increase in GST collections reflects revenue growth across the months of FY 2022-23, with December receipts higher than the prior year and monthly GST receipts exceeding a high recurring threshold for eleven consecutive months; month by month figures for April through February show higher collections in 2022-23 compared to 2021-22.

Advance ruling procedure clarified: filing, hearings, rectification, appeals process and portal tracking with prescribed appeal fee.
Advance Ruling applications under GST may be filed by registered or registration-seeking persons on specified matters (classification, notifications, time/value of supply, input tax credit, tax liability, registration requirement, and whether an activity is a supply). Registered applicants must hold a GSTIN, deposit the prescribed fee, file FORM GST ARA-01 via the GST portal with required templates and supporting documents, digitally sign and obtain an ARN. Admitted applications proceed to AAR hearings and possible reference to AAAR; rectification, appeals, void proceedings and portal notifications follow prescribed procedural steps.

HSN code reporting requirement: six digit HSN now mandated for large taxpayers; IRP portal implementation and transition period announced
Mandatory reporting of a minimum six digit valid HSN code for outward supplies is required for taxpayers meeting the aggregate turnover threshold; the GST system enforces this and IRP portals are being updated to implement the same. Where six digit HSN is unavailable, report a corresponding valid eight digit HSN rather than creating an artificial code. Taxpayers and IRP partners must update systems and will be given a transition period with the implementation date to be communicated.

One Person Company registration in GST: select "Others" and enter "One Person Company" to complete registration.
One Person Company entities are not listed in the REG-01 Business Details dropdown on the GSTN portal; applicants should choose "Others" and enter "One Person Company" in the text field, then continue with the normal registration process and raise a GSTN help-ticket if further issues arise.

Fraudulent input tax credit scheme uncovered, leading to arrests and ongoing criminal investigation under GST offences.
Intelligence-led inspections of three registered entities revealed creation of bogus firms to generate goods-less invoices and circulate ineligible Input Tax Credit, with recovered documents and confessions indicating fraudulent claiming and passing of ITC without actual supplies. The operation identified substantial tax evasion and implicated persons for offences under 132(1)(b) and 132(1)(c) of the CGST Act; arrests were made and further investigation continues.

E invoice registration expands taxpayer choice and system redundancy, enabling automated GST return drafting and ITC facilitation.
Launch of e-invoice registration services via multiple private Invoice Registration Portals expands capacity and redundancy beyond the single government gateway. Integration of digitally signed e-invoices with the GST system enables auto-drafting and auto-population of invoice details into GST returns, aiming to improve accuracy of supply reporting and facilitate claiming of input tax credit by recipients through more reliable invoice data exchange.

GST revenue growth reported, with higher year on year collections and IGST settlements to central and state accounts.
Gross GST revenue for February 2023 is reported at Rs.1,49,577 crore, with componentised receipts comprising CGST, SGST, IGST (including import of goods) and Cess. The statement records regular IGST settlements to CGST and SGST and discloses additional central releases of GST compensation to States/UTs that furnished audited figures for prior periods. Year on year comparison shows overall GST receipts higher than the same month last year, with imports of goods and domestic transactions increasing at different rates.

E invoice reporting: central portal offers reference services while authorised IRP sites remain the platforms for IRN generation and APIs.
GSTN has launched a beta central e invoice portal as a reference portal consolidating information, enablement status, self enablement and links to authorised IRPs; taxpayers must still use authorised IRP sites to generate IRNs, register e invoices and access APIs. Four private IRPs have been onboarded alongside NIC IRP, and a Grievance Redressal Portal with an IRP selection dropdown is available for IRP related support. Taxpayers may continue reporting on the NIC IRP, and GSTN offers assistance via its helpdesk.

Geocoding of Principal Place of Business locks submitted geocoded addresses as a one-time update for eligible taxpayers.
Geocoding on the GST portal converts principal place of business addresses into coordinates, allowing taxpayers to accept, update, or enter geocoded addresses which are saved under "Principal Geocoded" without altering existing saved addresses or the registration certificate; submission is a one-time activity and further address changes require the core amendment process.

Forward charge option for Goods Transport Agencies enables annual portal election to pay tax under forward charge, non withdrawable during year.
GTAs may elect to pay GST under the forward charge mechanism by annually submitting Annexure V on the GST portal via Services > User Services > Opting Forward Charge Payment by GTA; the option must be filed before the start of the financial year and, once filed, is not withdrawable during that year, with a prescribed cut-off date in the preceding year for submission.

GST compensation: Centre to clear pending balances and propose legislative, rate and amnesty measures for compliance.
Government to clear pending GST compensation balances for June 2022 from central resources to be recouped from future cess collection. The Council adopted the GoM report on a GST Appellate Tribunal with modifications and authorised circulation of draft amendments. It approved GoM measures to curb evasion in specified commodities including enhanced compliance, export against LUT with ITC refund, and conversion of compensation cess to specific levy. Recommended amendments include GST rate changes for specified goods, customs and compensation cess notification adjustments, extension of timelines and amnesties for revocation of registration and best judgment assessments, rationalised late fees, and place of supply rationalisation for transport services.