Optional correction window GSTR-1A lets taxpayers amend outward supplies before filing the corresponding GSTR-3B return.
Form GSTR-1A is an optional correction facility for taxpayers to add, amend or rectify particulars of outward supplies reported or missed in the current tax period's GSTR-1, usable only before filing the corresponding GSTR-3B; it opens after filing GSTR-1 or after the due date for GSTR-1, whichever is later.

Fake Input Tax Credit detection triggers strengthened registration, verification and e-invoice controls to curb fraud.
Central tax authorities detected widespread fake Input Tax Credit (ITC) cases with increased detections, voluntary deposits and arrests. To address ITC fraud the Government implemented risk-based Aadhaar authentication, mandatory physical verification in high-risk cases, bank-account KYC linkage to PAN/Aadhaar, restriction of ITC to supplier-reported invoices, mandatory sequential filing of GSTR-1 before GSTR-3B, liability for beneficial owners, provisional attachment powers, e-way bill and e-invoice compliance tightening, and routine data-analytics monitoring.

GST revenue collections released; gross and net figures published and made available via the official revenue report link.
Announcement that detailed gross and net GST revenue figures for the specified month have been published and made available via an online revenue report link, serving as public disclosure of aggregate GST receipts.

Biometric-based Aadhaar Authentication enabled for GST registration, requiring GSK appointment and in-person document verification before ARN issuance.
Amendment introduces Biometric-based Aadhaar Authentication and in-person document verification for GST registration via GSTN. After submitting Form GST REG-01 an applicant receives either an OTP-based Aadhaar link or a GSK appointment link; OTP-linked applicants follow the existing online process, while GSK-linked applicants must book and attend an appointment with specified originals and the appointment confirmation. ARN generation is triggered only after biometric authentication and document verification are completed.

Optional amendment facility enables suppliers to correct current-period invoice details before liability is finalised in GSTR-3B.
FORM GSTR-1A is an optional amendment facility allowing a single amendment per tax period to add or correct supplies reported in FORM GSTR-1 before filing the corresponding FORM GSTR-3B. Amendments via GSTR-1A adjust the taxpayer's liability in FORM GSTR-3B and make recipient ITC available in FORM GSTR-2B for the next period. Monthly and QRMP quarterly filers have defined portal windows for GSTR-1A availability tied to FORM GSTR-1 filing and remain open until filing of the corresponding FORM GSTR-3B; GSTIN recipient corrections require subsequent-period rectification in FORM GSTR-1.

Refund procedure for Canteen Store Department: online RFD-10A filing requires sequential period claims and NIL filings.
An online GST portal facility enables Canteen Stores Department to file FORM GST RFD-10A refunds for inward supplies by selecting the CSD refund category, choosing the From/To period, uploading invoice details in the Statement, validating and entering IGST/CGST/SGST refund amounts, and selecting the bank account for disbursement. Applications must be saved/previewed and can be edited only before final submission; the system prevents changes after Submit. Refund filings must be sequential by tax period and intervening periods without claims require filing NIL refund claims; Select Period on the portal is available from July 2017.

Interoperability of e invoice portals enables shared credentials, API token reuse, and cross-portal e invoice operations for continuity.
Integration enables interoperability of NIC-IRP e-invoice portals so taxpayers may use the same login and API token for e-invoice and e-waybill services, perform cross-portal printing, downloading and cancellation, and rely on one portal as a fallback when the other is non-operational. Taxpayers must test APIs in the sandbox and similar services are available on additional IRP portals.

Refund of additional IGST: exporters may claim after post-export price increases by filing the prescribed RFD-01 category.
Exporters may claim refund of additional IGST paid due to post-export price increases by filing FORM GST RFD-01 under "Any other" with the specified remark and uploading Statements 9A and 9B and the supporting documents referenced in Circular 226/20/2024-GST; claims will be processed by the officer based on documentary proof and required documents are listed in Paragraph 6 of the Circular.

Document upload limit increased for business proof files, easing registration and amendment uploads across Principal and Additional business tabs.
GSTN has raised the maximum file size to 500 KB for documents uploaded under the Principal Place of Business and Additional Places of Business tabs for new registrations and amendments. This applies to proof documents including Municipal Khata Copy, Electricity Bill, Consent Letter, and Property Tax Receipt, and accepts JPEG/PDF formats, thereby permitting larger attachments to facilitate registration and amendment submissions.

Address validation rules limit special characters in GST registration entries, enforcing autosuggestions and amendment-time validation.
Enhancements impose address validation rules: for Indian addresses PIN Code, State, District and City/Town/Village must be selected from autosuggestions; other fields permit alphanumeric characters and a limited set of special characters, with special characters disallowed at the beginning. For foreign addresses Zip Code, State and District allow all values except certain brace characters, while other fields follow the limited-character rule. New hover instructions explain allowed inputs. Existing saved data remains unchanged, but amendment applications that edit address tabs will be validated. Locality/Sub-locality is optional and triggers warnings if blank or mismatched, with an option to proceed.

Interest and penalty waiver for past GST demands if full tax is paid, easing credit timelines and compliance burdens.
Recommendation to waive interest and penalties for demand notices under Section 73 for specified early GST years if full tax is paid by the notified date, to deem the time limit for availing input tax credit for initial GST years to a retrospective cut-off for GSTR-3B filings, and to insert statutory provisions enabling conditional waiver and retrospective clarification of timelines for credit and revocation-related filings.

Information reporting obligations for pan masala and tobacco manufacturers now require monthly inputs-outputs and machine registration.
Notification No. 04/2024 - Central Tax prescribes two forms, GST SRM-I for registration and disposal details of machines and GST SRM-II as a monthly reporting instrument requiring manufacturers of pan masala and tobacco to disclose inputs procured and outputs produced or consumed during the month; both forms are made available on the GST portal.

GST infrastructure expansion enhances taxpayer facilitation through new GST Bhawan, improving accessibility and workspace efficiency.
The new GST Bhawan at Rohtak provides a purpose-built administrative complex to facilitate GST taxpayers by improving accessibility, workspace quality, and operational capacity; the project was completed within sanctioned budget and timeline despite pandemic challenges, reflecting departmental infrastructure development and expected enhancements to officer efficiency and taxpayer service delivery.

GST revenue growth driven by domestic transactions, with detailed IGST settlements and state-wise SGST allocations announced.
Gross and net GST receipts for May 2024 and for FY 2024-25 (till May) are reported with year-on-year growth driven mainly by domestic transactions. Detailed componentisation lists CGST, SGST, IGST (including import portions) and Cess for the month and year-to-date. The press release specifies Inter-Governmental Settlement allocations from net IGST to CGST and SGST for May and for the FY-to-date period, and provides state-wise pre- and post-settlement SGST figures and growth rates for May 2024.

E-Way Bill Portal redundancy: parallel portal allows independent e-way bill generation and cross-portal Part-B updates during outages.
The E-Way Bill 2 Portal operates in parallel with the main e-way bill portal, synchronising details within seconds and providing web and API access. It allows independent generation and updating of e-way bills and enables cross-portal printing and updating of Part-B, so Part-B for bills from one portal can be updated on the other, ensuring continuity when the main portal is non-operational.

GST information requirement: taxpayers must register machines via SRM-I on the portal; monthly SRM-II reporting to follow.
Notification No. 04/2024 - Central Tax prescribes two GST reporting instruments: GST SRM-I for registration and disposal of machines, and GST SRM-II for monthly inputs and outputs. The GST Portal currently accepts filings in GST SRM-I for affected taxpayers to report machine details; GST SRM-II will be made available on the portal shortly to capture monthly input-output information.

GST appellate tribunal operationalisation begins with appointment of its President, initiating specialised GST dispute resolution nationwide.
Appointment of a President initiates operationalisation of the GST Appellate Tribunal as the specialised appellate authority under the Central Goods and Services Tax Act, 2017 to hear appeals from first appellate authorities under Union and State GST laws. The Tribunal comprises a notified Principal Bench at New Delhi and 31 State Benches; procedures for appointing Judicial Members and Technical Members are in progress and the President was selected by a Search-cum-Selection Committee chaired by the Chief Justice of India.

GST revenue growth reaches record level, driven by higher domestic transactions and import collections after refunds.
Gross GST collections in April 2024 reached a record high with year on year growth driven by domestic transactions and imports; after refunds, net GST revenue showed higher percentage growth. The statement sets out component figures for CGST, SGST, IGST (including import receipts) and Cess, describes the IGST apportioned to CGST and SGST under inter governmental settlement, and provides state wise pre and post settlement SGST figures reflecting varied jurisdictional growth rates.

GST portal enhancement improves access, updates website and data archival policy, and adds news and UI features.
An administrative announcement that the GST portal will be enhanced to add a dedicated News and Updates module with search and archival access, implement user interface improvements, and update the Website Policy and Data Archival Policy with details on web managers; screenshots and supporting materials accompany the advisory and the changes are scheduled to go live.

Due date extension for Form GSTR-1 moves filing deadline for monthly taxpayers pursuant to central tax notification.
The Government extended the due date for filing Form GSTR-1 for the March 2024 period, moving the filing deadline for monthly taxpayers to 12.04.2024 by notification no. 09/24 - central tax dated 12.04.2024.