Multi-factor authentication requirement mandated in phases, tightening access to e-invoice and e-way bill systems.
MFA will become mandatory in a phased rollout and users are urged to activate it and update registered mobile numbers. E-Way Bill generation will be limited to base documents dated within 180 days of generation, and extensions of E-Way Bills will be capped at 360 days from the original generation date. Taxpayers should modify compliance processes and consult the E-Invoice and E-Way Bill portals for detailed implementation instructions.

Biometric-based Aadhaar Authentication required for GST registration applicants in designated states; appointment and document verification via GSK.
Amendment to the CGST Rules permits identification of GST registration applicants through data analysis and Biometric-based Aadhaar Authentication with photographing and original document verification. After submitting Form GST REG-01 an applicant will receive either an OTP-based Aadhaar authentication link or a link to book an appointment at a GST Suvidha Kendra for biometric authentication and document verification; ARNs are generated after completion of these verifications.

Input tax credit auto population mismatch in annual returns requires manual Table 8C reporting for year specific ITC timing differences.
Difference between Table 8A and Table 8C of Form GSTR 9 stems from auto population of Table 8A from Form GSTR 2B while Table 8C requires manual entry for ITC of the tax year availed in the next year. Taxpayers must report ITC for invoices dated in the tax year but reflected in the next year's source data in Table 8C and Table 13; reclaimed ITC reported in a later year must be shown in the reclamation table of that later year; prior year entries auto populated in Table 8A need not be reported again in Table 8C or Table 13.

Biometric Aadhaar authentication for GST registration now requires GSK appointments and original document verification at designated centers.
Amendment to Rule 8 enables Biometric-based Aadhaar Authentication and in-person document verification for GST registration via the common portal: applicants receive either an OTP-based Aadhaar link or a link to book an appointment at a designated GST Suvidha Kendra for biometric authentication, must bring appointment confirmation, jurisdiction details, original Aadhaar and PAN, and original documents uploaded with Form GST REG-01; ARNs are generated after completion of biometric authentication and document verification.

Sequential filing of GSTR-7 required, returns must be filed chronologically and NIL returns filed when no deduction.
Sequential filing of GSTR-7 returns has been mandated, requiring taxpayers to file GSTR-7 in chronological order beginning with the October tax period; where no deduction has been made, the deductor must file a Nil return for that month.

Gross and net GST revenue collections increased, driven by higher IGST and SGST receipts and altered refund patterns.
Aggregate GST receipts increased across CGST, SGST, IGST and CESS with gross and total net GST revenue reported; component-level domestic and import collections and refunds (domestic and export/import via electronic processing) are itemised, net domestic and net customs revenues are derived, and state-wise pre-settlement and post-settlement SGST distributions with growth rates are provided.

E-invoicing guidance: glossary and step-by-step procedural guide available to support taxpayer compliance with GST e-invoice requirements.
The GSTN has prepared and published two downloadable resources to assist taxpayers with e-invoicing: a glossary defining e-invoice terminology and data elements, and a step-by-step procedural guide explaining generation, submission, and practical use of e-invoices to support GST compliance.

Authorized e-Invoice verification apps: consolidated reference released for taxpayers to identify approved B2B verification tools.
Advisory establishes a consolidated reference for authorized B2B e-Invoice verification apps, informing taxpayers of an approved list of verification tools and directing them to download the consolidated PDF document via the provided link for up-to-date guidance when selecting or validating e-Invoice verification software.

Biometric Aadhaar authentication now required for GST registration applicants, with GSK appointment and document verification mechanism.
Amendment to Rule 8 permits identification on the common portal via Biometric-based Aadhaar Authentication with data-analysis and risk parameters, photograph capture, and original-document verification; after filing Form GST REG-01 applicants receive either an OTP-based Aadhaar link or a link to book a GST Suvidha Kendra appointment for biometric authentication and document verification, and ARNs are generated after completion of these processes.

TDS deduction obligation: report consolidated TDS for metal scrap in November GSTR-7 due to registration timing.
Taxpayers whose GST registrations were approved in November 2024 but who deducted TDS in October 2024 are advised to report the consolidated TDS amount covering the period 10.10.2024 to 30.11.2024 in the GSTR-7 return filed for November 2024 due to GSTN system design that prevents filing returns for periods prior to the registration month.

GSTR-2B generation limited where QRMP enrolment or pending GSTR-3B; file returns via IMS dashboard to enable generation.
GSTR-2B will not be generated by the Invoice Management System in two situations: taxpayers under the QRMP scheme are not issued GSTR-2B for the first two months of a quarter, and taxpayers who have not filed the immediately preceding period's GSTR-3B will not receive GSTR-2B until they file that pending GSTR-3B and use the IMS "Compute GSTR-2B" function.

Invoice Management System recipient actions on supplier invoices affect automated purchase reconciliation and allow recompute before return filing.
The Invoice Management System enables recipients to accept, reject or keep pending supplier-filed invoices, and actions in IMS inform the automated purchase statement used to generate GSTR-2B. Supplier View displays recipient actions to suppliers. Records where input tax credit is ineligible due to place-of-supply rules or Section 16(4), and supplies under reverse charge, are visible to suppliers but not actionable by recipients. Recipients may change actions until filing GSTR-3B; if actions change after GSTR-2B generation, taxpayers must use the GSTR-2B re-compute function.

Input tax credit auto-population - taxpayers may edit auto-populated ITC or liability in returns to correct errors before filing.
The Advisory states that recipient actions on the Invoice Management System (IMS) determine GSTR 2B ITC availability and auto populate liability and ITC in GSTR 3B; recipients may change IMS actions and recompute GSTR 2B until filing of the corresponding GSTR 3B, and if unable to correct IMS actions, taxpayers should edit wrongly auto populated ITC or liability in GSTR 3B before filing to reflect the factual position.

Waiver of interest and penalties: pay the full tax demanded by the deadline to preserve waiver eligibility under the scheme.
Waiver scheme permits remission of interest and penalties in GST demand proceedings absent fraud or suppression, conditional on payment of the full tax demanded by the notified deadline. The rule prescribes filing prescribed waiver applications on the common portal within the prescribed window; waiver forms are being developed. Taxpayers should pay demanded tax through the payment-towards-demand facility or the notice payment form and, where applicable, link prior payments to demand orders via the portal linking facility to preserve waiver eligibility.

Jurisdiction for 'Other Territory' GST applications: applicants must select the prescribed commissionerate and name-based division and range.
Applicants selecting the 'Other Territory' option in the GST registration form must be allocated to the prescribed commissionerate for the relevant maritime territory; western continental-shelf/EEZ applicants must choose the designated western commissionerate, Division 1 and a range determined by the applicant's name initial, while eastern continental-shelf/EEZ applicants must choose the designated eastern commissionerate, an appropriate displayed division, and a corresponding range as per the name-based assignment in the trade notice.

Payment adjustment via DRC-03A enables linking DRC-03 payments to outstanding GST demands, updating the liability ledger.
Form DRC-03A allows taxpayers who paid a GST demand via DRC-03 with cause recorded as Voluntary or Others to link that payment to the corresponding demand order by entering the DRC-03 ARN and selecting the demand order on the GST portal; the system auto-populates the DRC-03 and demand details and, after adjustment, posts ledger entries to update the taxpayer's liability register.

E invoice reporting time limit: thirty day submission window now applies to taxpayers above revised turnover threshold, blocking late uploads.
A mandatory thirty day reporting limit requires that invoices, credit notes and debit notes cannot be reported to the Invoice Registration Portal if older than thirty days from the date of reporting for taxpayers with an Aggregate Annual Turnover of ten crores and above, with IRP validation blocking submissions outside that window; taxpayers below the threshold are not subject to this restriction.

GST collections for October 2024: gross receipts, refunds deducted, and resulting net GST revenue with state settlements.
The release reports October 2024 GST receipts by component (domestic and import) and by tax head (CGST, SGST, IGST, Cess), specifies refunds (domestic and export/import) deducted from gross receipts, and presents resulting net domestic, net customs and total net GST revenue with monthly and year-to-date growth comparisons; it also details state-wise pre- and post-settlement SGST allocations and SGST portion of IGST settled to States/UTs.

Biometric Aadhaar Authentication for GST registration now triggers appointment-based verification and original-document checks before ARN generation.
An amendment enables identification on the common portal via Biometric Aadhaar Authentication, photograph capture and original-document verification; implemented by GSTN and rolled out in Ladakh. After filing Form GST REG-01, applicants receive either an OTP-based Aadhaar link or an appointment-booking link for a GST Suvidha Kendra. Applicants must book and attend the GSK with the appointment confirmation, jurisdiction details, original Aadhaar and PAN, and original uploaded documents. Biometric authentication and document verification are completed at the GSK for all individuals in REG-01, and ARNs issue only after these steps are completed.

Barring of late GST returns after three-year deadline restricts filing beyond due date; taxpayers must reconcile and file promptly.
Legislative amendment establishes a bar preventing taxpayers from filing specified GST returns after the expiry of a three-year period measured from the return's due date; the restriction covers outward-supply, payment-of-liability, annual returns and tax-collected-at-source return categories and will be enforced on the GST portal when implemented, prompting taxpayers to reconcile records and file outstanding returns before the bar takes effect.