GST Portal functionalities published: module-wise deployments with webinars and video resources for taxpayer compliance and guidance.
New taxpayer functionalities have been deployed on the GST Portal across Registration, Returns, Advance Ruling, Payment, Refund and miscellaneous modules. These module-wise enhancements are documented in periodic compilations accessible via published links, and are supported by webinars and informational videos posted on the GSTN YouTube channel to assist taxpayers in understanding and using the new features.

E commerce operator liability for notified supplies: operators must pay GST and report taxable supplies in GSTR 3B.
E commerce operators are required to pay GST on notified supplies made through their platforms, including restaurant services, and must report such taxable supplies in Table 3.1(a) of GSTR 3B. Registered persons or restaurants supplying through an e commerce operator must report these outward supplies in Table 3.1(c) of GSTR 3B alongside nil and exempt supplies, reflecting the operator's payment responsibility and the supplier's reporting obligation.

GSTR-3B filing requirement now blocks subsequent GSTR-1 filing until the preceding month return is filed on the portal.
Amendment requires a monthly taxpayer to file the GSTR-3B for the preceding month before being permitted to file the GSTR-1 for the subsequent month; the GST Portal will enforce this sequencing by checking filing of the preceding GSTR-3B and denying GSTR-1 filing until the missing return is filed.

GST revenue growth continues, driven by improved compliance, anti-evasion measures and rate rationalization measures.
Gross GST revenue collection for December 2021 is reported with disaggregated components for CGST, SGST, IGST (including import of goods) and cess, and regular IGST settlements to CGST and SGST are recorded; post-settlement monthly Centre and State revenues are stated. The release compares December receipts with the prior year and with December 2019, distinguishes import versus domestic receipts, attributes improvements to economic recovery, improved tax compliance, anti-evasion measures and rate rationalization, and includes a state-wise schedule excluding GST on imports of goods.