Negative Input Tax Credit reporting now allowed in GSTR-3B, with credit notes netted against invoices and debits.
Notification requires net ITC to be reported in Table 4(A) of GSTR-3B with credit notes and their amendments netted and auto-populated into Table 4(A); if credit notes exceed invoices and debit notes the taxpayer may report negative values in Table 4(A), and negative entries are permitted in Table 4D(2). Portal help text in GSTR-2B and Comparison Report calculation logic have been updated; taxpayers should review instructions and the system generated GSTR-3B PDF before filing.

GST revenue growth: second-highest monthly collections reported, linked to improved compliance and higher return filing.
Second-highest gross GST revenue was recorded in January 2023, crossing the 1.50 lakh crore threshold for the third time in FY2022-23. Component-wise receipts for CGST, SGST, IGST (including import of goods) and cess are reported, with regular IGST settlements to Centre and States producing consolidated post-settlement CGST and SGST receipts. Year-to-date revenues are substantially higher than last year, with import receipts growing faster than domestic transactions.

Automated drop proceedings restore suspended GST registrations after filing pending returns; use 'Initiate Drop Proceeding' or contact officer.
Advisory implements Automated Drop Proceedings for GSTINs suspended for non filing: where pending returns are filed the system will automatically drop proceedings and revoke suspension; if the GSTIN does not become active, taxpayers should use the Initiate Drop Proceeding option on the GST Portal (Services > User Services > View Notices and Orders > Initiate Drop Proceeding) and, if that fails, contact the jurisdictional officer. The facility applies to suspensions after the stated cutoff.

TRAN filing status reset enables taxpayers to complete GSTR-3B after unfiled TRAN submissions; consent required via grievance portal.
Submission without final e-sign of TRAN forms during the reopening prevented taxpayers from filing their GSTR-3B; affected taxpayers must raise a ticket on the GST Grievance Portal consenting to a reset of unfiled TRAN status, after which GSTN will reset the TRAN forms and enable GSTR-3B filing.

Automated Drop Proceedings: file pending returns to trigger automatic drop of suspension or use manual Initiate Drop Proceeding.
An Automated Drop Proceedings feature on the GST portal automatically drops proceedings and revokes suspension of GSTINs once taxpayers file outstanding returns. If the GSTIN does not automatically become active after filing, taxpayers may manually use the portal option Initiate Drop Proceeding via Services User Services View Notices and Orders Initiate Drop Proceeding. The feature applies to suspensions effected after the advisory's specified commencement date.

Revocation of GSTIN suspension after filing pending returns enables taxpayers to initiate drop proceeding via GST portal navigation.
Advisory explains that GSTIN suspensions for non-filing can be revoked through an Automated Drop Proceedings portal function once taxpayers have filed their pending returns within the applicable retrospective filing windows; access is via Services > User Services > View Notices and Orders > Initiate Drop Proceeding.

GST portal functionalities expanded: module-specific deployments and webinars enhance taxpayer compliance and digital filing support.
Module-specific deployments on the GST Portal introduce functionalities across Registration, Returns, Advance Ruling, Payment, Refund and other modules, accompanied by webinars and instructional videos, with consolidated links to periodic compilations (2020-December 2022) enabling taxpayers to access module-wise changes and learning resources to support compliance and digital filings.

GST revenue growth: December collections rose year on year, driven by domestic transactions and import-related receipts.
Monthly Goods and Services Tax collections for December 2022 show aggregate receipts broken down by CGST, SGST, IGST (including import component) and cess, with regular IGST settlements effected to allocate funds to CGST and SGST; year on year growth is attributed to stronger domestic transactions and imports, and a state wise table highlights varied regional growth rates and e way bill activity.