GSTR-1 due date extension granted after portal technical issues, allowing monthly filers an extra day to complete returns.
GSTN reported intermittent technical issues and slow response on the GST portal affecting taxpayers' ability to file GSTR-1 and recommended that the filing deadline for monthly taxpayers be extended by one day to provide immediate administrative relief and permit completion of statutory filings without penalty.

HSN-wise summary auto-population: e-Invoice data populates Table 12 of GSTR-1; reconcile and correct before filing.
A portal feature auto-populates the HSN-wise summary from e Invoice data into Table 12 of GSTR 1 for convenience; taxpayers remain responsible to reconcile the imported HSN data with their records and must manually correct or add any discrepancies in Table 12 before final submission.

Reset and re-filing of GSTR-3B required for affected taxpayers to correct ITC and tax payment discrepancies.
Reset and re-filing of GSTR-3B has been authorized where discrepancies were detected between saved portal data and submitted values relating to ITC availment and payment of tax liabilities; affected taxpayers have been notified and must re-file their returns from their dashboards within the communicated period, with assistance available from jurisdictional tax officers or the GST grievance redressal portal.

E Invoicing requirement: taxpayers exceeding turnover threshold must self enable on designated IRP portals to begin mandatory reporting.
Taxpayers with turnover exceeding INR 5 crores in FY 2023-2024 must begin e Invoicing from 1 April 2024. Those meeting the notification criteria but not yet enabled may self enable on the central e Invoice portal and report through the designated Invoice Registration Portals, with listed IRP and NIC IRP URLs and contact details for the GST Helpdesk and Grievance Redressal Portal.

GST revenue growth reflects stronger domestic collections and higher net receipts following inter-governmental settlements in the current fiscal year
Gross GST revenue for March 2024 was the second-highest monthly collection, led by higher domestic transactions, and net-of-refunds receipts for March and FY 2023-24 showed significant year-on-year growth. The release presents component-wise figures for CGST, SGST, IGST (including imports) and cess, and describes IGST-based settlements from the Centre to states that determine post-settlement state receipts. State-wise comparisons and pre- and post-settlement SGST tables illustrate differing growth rates and the settlement mechanism's effect on distributable revenues.

GSTR 1 amendment reporting: new tables for e commerce supply amendments where operators collect or are liable to pay tax.
Introduces new Table 14A and Table 15A in GSTR 1/IFF to record amendment details of supplies made through e commerce operators where those operators are liable to collect tax under section 52 or liable to pay tax under section 9(5); the tables mandated by Notification No. 26/2022 are live on the GST portal for the relevant filing period and apply to taxpayers who reported such supplies earlier in Table 14 or Table 15.

E-Waybill integration enables generation alongside E-Invoicing on all IRP portals, expanding taxpayer access to compliance services.
Integration enables taxpayers to generate E-Waybill records concurrently with E-Invoicing on four newly connected IRP portals via NIC, expanding these services to all six IRP portals and standardising access points for producing electronic transport documentation.

Input Tax Credit fraud exposed after syndicate used fake firms and forex channels; provisional attachments and arrests follow
A syndicate fraudulently passed inadmissible Input Tax Credit through a network of fabricated firms managed centrally, revealed by CGST Anti Evasion investigation using analytical tools. Full Fledged Money Changer companies were used to route and park proceeds; beneficiary firms paid forex accounts to justify fake purchases. Multiple bank accounts have been provisionally attached under Section 83 of the CGST Act and several persons arrested as alleged perpetrators; investigation is ongoing to trace recipients and recover proceeds.

GST enforcement coordination to strengthen detection of fraudulent registrations and enhance technology driven risk targeting across states.
The conference set coordinated operational priorities for combating GST fraud through shared intelligence and technology, emphasising targeting high risk areas using data analytics and real time monitoring to detect fake registrations, bogus billing and non genuine taxpayers. It recommended a taxpayer friendly enforcement approach-evidence based inquiries, minimising unnecessary audits, formal information requests over summons-and adoption of standardised analytical tools, cyber forensic capabilities, and regular intergovernmental experience sharing to harmonise procedures and improve detection and prevention.

GST enforcement strengthened via coordinated Centre-State action and tech-driven analytics to combat evasion and fake invoicing.
The conference aims to strengthen GST enforcement by enhancing Centre-State coordination to detect and deter tax non compliance, with focused measures against fake invoicing. It promotes sharing of best practices on investigations and inter-agency cooperation, and the adoption of technology and data analytics to improve detection while balancing enforcement with ease of doing business.

GST revenue growth reflects stronger domestic and import tax receipts and larger post-settlement transfers to central and state accounts.
Gross GST collections for February 2024 increased year-on-year with net receipts after refunds also rising; domestic GST contributed the principal share of growth while import GST expanded more modestly. The statement details component amounts for CGST, SGST, IGST (including import collections) and cess, and explains inter-governmental settlements from IGST that produced specified post-settlement CGST and SGST totals. Fiscal-year-to-date averages and state-level pre- and post-settlement tables show elevated monthly averages and distributive impacts on state revenues.

Aadhaar authentication leads to a risk based verification pathway and a defined processing timeframe for registration applications.
Where an applicant has completed Aadhaar authentication but is flagged by the common portal for detailed verification based on a risk profile, the registration application will be processed within a specified statutory timeframe from submission and the online tracking module will be updated to reflect the processing status and verification stages.

E invoicing portal enhancements expand search, exemption lists, IRP reporting and automated GSTR 1 integration for taxpayer compliance.
The advisory announces a revamped e invoice master information portal with features including PAN based enablement search, an automatic monthly e invoice exemption list for download, a global search bar, reorganized advisory/FAQ content, daily IRN generation statistics, a dedicated QR Code Verifier app section, enhanced accessibility under GIWG guidelines, updated website governance policies, expansion to six IRP portals with central de duplication, free multi channel e invoice reporting, hourly auto population into GSTR 1, six month e invoice downloads via portals and G2B APIs, and an internal health dashboard.

Appointment to GST Appellate Tribunal members: applications open with eligibility criteria, timelines, fixed pay, and selection committee.
Appointment process opened for membership of the GST Appellate Tribunal for Judicial Members, Technical Members (Centre) and Technical Member (State) with specified post counts and role specific eligibility. Minimum age is fifty years; pay is fixed at the level applicable to Pay Level 17 with Central Government allowances. Online applications are to be submitted via the Department of Revenue portal from 19 February 2024 until 31 March 2024 by 1700 hours. A Search Cum Selection Committee will scrutinise applications, may call shortlisted candidates for interaction, and recommend a panel to the Government for appointment.

Harmonization of GST rate schedule on services: draft 6 digit classification feedback deadline extended to 16 Feb 2024.
The draft harmonizes the GST rate schedule on services by aligning a six digit service classification with specified central tax rates and standardized conditional rules; it prescribes detailed treatment for construction and real estate supplies (including formulae in annexures for computing input tax credit allocations between residential and commercial portions), mandates sourcing thresholds from registered suppliers with reverse charge consequences for shortfalls, and preserves option mechanisms and procedural forms for promoters and goods transport agencies; stakeholder feedback is invited and the submission deadline is extended to 16 February 2024.

GST revenue growth signals stronger indirect tax receipts, with sustained monthly collections and higher IGST apportionment.
Gross GST revenue for January 2024 was Rs.1,72,129 crore, the second-highest monthly collection and third month in FY 2023-24 above the Rs.1.70 lakh crore mark, showing 10.4% Year-on-Year growth; from IGST the government settled Rs.43,552 crore to CGST and Rs.37,257 crore to SGST, and cumulative April 2023-January 2024 receipts reached Rs.16.69 lakh crore, up 11.6% Year-on-Year.

Mandatory bank account submission required; failure leads to registration suspension and debarment from filing returns, revocable on update.
Registered taxpayers must furnish bank account details within the statutory period or before the GSTR-1/IFF due date. Failure triggers suspension of registration and issuance of FORM REG-31, accompanied by debarment from filing GSTR-1/IFF. Updating bank details in response to FORM REG-31 automatically revokes suspension. Continued non-compliance after the post-intimation period may lead the officer to initiate cancellation proceedings against the suspended registration.

Electronic payment methods expanded: cards and UPI now accepted for GST e-payments, alongside net-banking facility.
GST e-payment options now include Cards (Credit and Debit cards issued by Indian banks, recognising Mastercard, Visa, RuPay and Diners for credit cards) and Unified Payments Interface (UPI), added alongside existing net-banking to enable taxpayers to remit GST liabilities through these channels.

E commerce operator tax collection: new GSTR-1 tables live to capture supplies where the operator collects or pays tax.
Two new return fields, Tables 14 and 15 in GSTR-1, must capture supplies effected through e commerce operators where those operators are required to collect tax or are liable to pay tax; these tables are live on the GST common portal and available in GSTR-1/IFF from the January 2024 tax period pursuant to the enabling notification.

GST bogus registrations crackdown protects revenue and blocks fraudulent input tax credits under strengthened registration and data analytics measures.
A focused GST enforcement drive detected 29,273 bogus firms since mid May 2023 involving suspected ITC evasion of Rs. 44,015 crore; interventions blocked or recovered Rs. 4,646 crore and led to 121 arrests. In the December 2023 quarter, 4,153 bogus firms with suspected ITC evasion of about Rs. 12,036 crore were found. Measures to curb such frauds include pilot biometric Aadhaar authentication at registration, sequential return filing, system reconciliations for return mismatches, and use of data analytics and risk parameters to detect and block fake ITC.