Refund filing compliance: QRMP taxpayers may file refunds only for invoices whose GSTR-3B has been filed; exclude IFF invoices.
The GST Portal requires refund claims to be filed only after furnishing all returns due under Para 6 of Circular No. 125/44/2019-GST, primarily GSTR-1 and GSTR-3B. A technical validation error affecting QRMP taxpayers' IFF invoices for the first two months was corrected. QRMP taxpayers may now file refund applications only for invoices for which the corresponding GSTR-3B has already been filed; IFF invoices with GSTR-3B yet to be filed must be excluded.

Bribery allegation: tax officer and lawyer arrested after alleged demand and receipt of undue advantage in penalty waiver scheme.
Allegations of bribery and conspiracy arose when a CGST superintendent allegedly demanded an undue advantage to waive a penalty for non-filing of GST returns; a tax lawyer purportedly colluded with the superintendent to pressure the complainant to deliver the payment. The complainant reported the demand to the investigating agency, which conducted a trap and arrested both accused while they allegedly accepted an initial instalment of the demanded sum.

GST revenue impact leaves non consumer states disadvantaged, prompting calls for equitable fiscal treatment and relief.
The Goods and Services Tax has reduced Himachal Pradesh's state receipts relative to prior VAT and excise collections, creating a structural fiscal disadvantage for a non consumer state and prompting calls for equitable fiscal treatment. Concurrently, a Border Tourism initiative eases regulated tourist access to strategically sensitive areas in Kinnaur and Lahaul Spiti under revised ID based protocols while ITBP and Army continue to manage security and movement.

Action against shell companies: coordinated cancellation of registrations and investigations to protect genuine taxpayers.
Directives require detection and enforcement against shell companies, with suspicious Central GST registrants reported to the Centre for cancellation of registration and State GST registrants subjected to departmental probes that may lead to cancellation and FIRs; on-site inspections of newly registered firms, technological efficiency, transparency in tax collection, and targeted strategies for low-collection zones were also mandated.

Reverse Charge Mechanism liability clarified as pre-show cause proceedings close, addressing IGST on services from overseas branches.
The document concerns alleged IGST liability under the Reverse Charge Mechanism for services received from overseas branch offices for July 2017-March 2022. Tax authorities issued pre-show cause notices asserting import-of-services liability; the taxpayer disputed applicability citing administrative circulars and eligibility for GST credit or refund against export of IT services and stated compliance with GST rules. The investigative directorate has closed the pre-show cause notice proceedings for the specified periods, concluding that stage of the administrative process.

GST revenue contraction signals fiscal distress after CAG-adjusted accounting reveals lower state collections and alleged government cover-up.
CAG figures for April 2025 are reported to show a contraction in State GST receipts and declines in tax, non tax and state own revenues year on year. The opposition contrasts these audit figures with a government press release that touted record net GST for April, highlighting that net GST is calculated after adjustments - specifically an advance apportionment of IGST recorded under minor head 110 of major head 0006 - and alleges the government's prior statement omitted or obscured this accounting impact.

Barring of late GST returns after three years restricts filing of specified returns; reconcile and file outstanding returns promptly.
Barring of GST returns after three years prevents taxpayers from filing specified GST returns once three years from the original due date has elapsed, applying to outward-supply, payment-of-liability, annual-return and tax-collected-at-source returns (including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9); the GST portal will implement this restriction from the July two thousand twenty-five tax period and taxpayers should reconcile and file outstanding returns promptly.

Non-editable auto-populated tax liability in GSTR-3B requires amendments via GSTR-1A to correct outward supplies before filing.
From the tax period beginning July 2025, the auto-populated liability in GSTR-3B will be non-editable; taxpayers must amend outward supplies by filing GSTR-1A for the same tax period prior to furnishing GSTR-3B, instead of editing the liability directly in GSTR-3B.

Special Administrative Region collaboration prompts regulatory and administrative coordination for cross-border sustainable urban development.
A nine-member Gelephu Mindfulness City delegation visited Assam and Meghalaya to meet institutional and administrative stakeholders, including state officials and the Chief Commissioner of Central GST, Central Excise and Customs, North East Region, indicating focused regulatory and administrative coordination. Gelephu Mindfulness City is identified as a Special Administrative Region and an urban development project intended to drive sustainable economic growth with cross-border investment linkages, while Assam intends to complement rather than replicate the Bhutanese development.

Interagency coordination and actionable intelligence to dismantle smuggling networks and target masterminds for systemic disruption.
Revenue intelligence officers must strengthen operational coordination with state and central law enforcement agencies and prioritise actionable intelligence to target masterminds and dismantle entire smuggling networks, using technology and connected data to uncover systemic risks. Investigations should be holistic rather than focused on isolated infractions, with clear standards to distinguish actionable leads, fair and consistent application of rules, swift detection of fraud, targeted narcotics coordination to protect schools and colleges, and deeper international cooperation.

Currency depreciation signals pressure from dollar strength, higher oil prices and foreign fund outflows ahead of central bank policy.
Rupee depreciation to 85.49 against the US dollar reflected exchange-rate pressure from a firmer dollar, higher Brent crude futures and net foreign institutional investor selling, compounded by domestic equity volatility ahead of the Reserve Bank's forthcoming bi monthly monetary policy deliberations.

Corruption in GST administration: inspector arrested by anti corruption agency while allegedly accepting a bribe during registration process.
A GST inspector at the Palwal district excise and taxation office was arrested by the Anti Corruption Bureau while allegedly accepting a cash bribe in exchange for issuing a GST registration number; an FIR has been registered and the inspector was detained red handed. The ACB also referenced a prior corruption allegation involving the same inspector in which a chargesheet was filed and the matter remains sub judice.

GST revenue collections for May 2025 rose: gross up 16.4% and net up 20.4%, driven by import and state receipts.
May 2025 provisional GST figures show Total Gross GST Revenue of Rs. 2,01,050 crore (16.4% year on year growth) and Total Net GST Revenue of Rs. 1,73,841 crore (20.4% year on year growth). Gross domestic and import revenues are reported separately (domestic Rs. 1,49,785 crore; imports Rs. 51,266 crore). Total refunds for the month amount to Rs. 27,210 crore, with export/import refunds declining and domestic refunds increasing. State wise pre and post settlement SGST distributions and growth rates are provided; all figures are provisional.

Currency appreciation driven by weaker dollar and rate-cut expectations, tempered by equity volatility and capital outflows.
Rupee appreciated against the US dollar on a weaker greenback and expectations of a central bank rate reduction, but gains were limited by equity volatility, foreign fund outflows and higher crude prices; accompanying data showed softer manufacturing PMI, equity declines, significant foreign investor net sales, robust GDP growth, fiscal deficit adherence, elevated GST collections and a rebound in forex reserves.

Monetary policy expectations drive currency gains amid mixed macro signals and market volatility ahead of policy review.
Rupee gains on a weaker US dollar and favorable macroeconomic data that raised expectations of a possible RBI rate easing at the upcoming Monetary Policy Committee review, while equity volatility, foreign fund outflows and higher crude oil prices acted as headwinds. Key macro fiscal signals noted include stronger GDP growth in the latest quarter, the government meeting its fiscal deficit target, sustained GST collections above the elevated mark, and a rebound in forex reserves; these factors collectively shaped market sentiment ahead of policy and PMI announcements.

GST compliance enforcement boosts state revenue after targeted verification and blocking of fraudulent input tax credits.
Punjab's net GST revenue growth is attributed to intensified tax administration and compliance, including verification of bogus firms with blocking of fraudulent Input Tax Credit, targeted investigations into sectoral evasion in coal and bullion markets, and detection of off book transactions-all measures aimed at curbing evasion and strengthening collections.

GST collections show renewed upward momentum, driven by import growth and uneven state-level trends suggesting policy implications.
Gross GST receipts in May rose 16.4 percent to about Rs 2.01 lakh crore, driven by stronger import GST growth alongside a smaller increase in domestic transaction revenues. The monthly split included Central GST, State GST, Integrated GST and cess; refunds fell slightly and net GST collections showed significant year on year growth. Analysts noted marked statewise variation and flagged the growth as largely import driven, with export refunds not increasing comparably, indicating the need for detailed sectoral analysis and potential policy implications.

GST collections rise notably, driven by domestic and import revenues, with varied state-level growth requiring analysis.
Gross GST collections rose 16.4% in May to over Rs 2.01 lakh crore, led by a 13.7% increase in domestic GST and a 25.2% rise in import GST; Central, State and Integrated GST components contributed alongside Cess, refunds fell 4%, and net GST mop-up grew 20.4% year-on-year.

Excise duty exemption on military canteens announced, paired with plan to create an ex-servicemen welfare corporation.
The government announced it will not impose excise duty on military canteens and will pursue establishment of an ex-servicemen welfare corporation to provide institutionalised support for former armed forces personnel residing in the state, framing these measures as executive commitments to veterans' welfare and signalling administrative steps to implement the corporation and the tax position.

DBFOT highway approval enhances port connectivity, shortens travel time, lowers emissions, and promotes regional logistical efficiency.
Cabinet approval authorises development of a 4 lane highway corridor on a Design Build Finance Operate Transfer (DBFOT) model between Gopavaram on NH 67 and Krishnapatnam junction on NH 16 in Andhra Pradesh, covering 108.134 km, to provide strategic connectivity to industrial corridor nodes and Krishnapatnam Port.