Refund of additional IGST: exporters may claim after post-export price increases by filing the prescribed RFD-01 category.
Exporters may claim refund of additional IGST paid due to post-export price increases by filing FORM GST RFD-01 under "Any other" with the specified remark and uploading Statements 9A and 9B and the supporting documents referenced in Circular 226/20/2024-GST; claims will be processed by the officer based on documentary proof and required documents are listed in Paragraph 6 of the Circular.

Document upload limit increased for business proof files, easing registration and amendment uploads across Principal and Additional business tabs.
GSTN has raised the maximum file size to 500 KB for documents uploaded under the Principal Place of Business and Additional Places of Business tabs for new registrations and amendments. This applies to proof documents including Municipal Khata Copy, Electricity Bill, Consent Letter, and Property Tax Receipt, and accepts JPEG/PDF formats, thereby permitting larger attachments to facilitate registration and amendment submissions.

Address validation rules limit special characters in GST registration entries, enforcing autosuggestions and amendment-time validation.
Enhancements impose address validation rules: for Indian addresses PIN Code, State, District and City/Town/Village must be selected from autosuggestions; other fields permit alphanumeric characters and a limited set of special characters, with special characters disallowed at the beginning. For foreign addresses Zip Code, State and District allow all values except certain brace characters, while other fields follow the limited-character rule. New hover instructions explain allowed inputs. Existing saved data remains unchanged, but amendment applications that edit address tabs will be validated. Locality/Sub-locality is optional and triggers warnings if blank or mismatched, with an option to proceed.

Interest and penalty waiver for past GST demands if full tax is paid, easing credit timelines and compliance burdens.
Recommendation to waive interest and penalties for demand notices under Section 73 for specified early GST years if full tax is paid by the notified date, to deem the time limit for availing input tax credit for initial GST years to a retrospective cut-off for GSTR-3B filings, and to insert statutory provisions enabling conditional waiver and retrospective clarification of timelines for credit and revocation-related filings.

Information reporting obligations for pan masala and tobacco manufacturers now require monthly inputs-outputs and machine registration.
Notification No. 04/2024 - Central Tax prescribes two forms, GST SRM-I for registration and disposal details of machines and GST SRM-II as a monthly reporting instrument requiring manufacturers of pan masala and tobacco to disclose inputs procured and outputs produced or consumed during the month; both forms are made available on the GST portal.

GST infrastructure expansion enhances taxpayer facilitation through new GST Bhawan, improving accessibility and workspace efficiency.
The new GST Bhawan at Rohtak provides a purpose-built administrative complex to facilitate GST taxpayers by improving accessibility, workspace quality, and operational capacity; the project was completed within sanctioned budget and timeline despite pandemic challenges, reflecting departmental infrastructure development and expected enhancements to officer efficiency and taxpayer service delivery.

GST revenue growth driven by domestic transactions, with detailed IGST settlements and state-wise SGST allocations announced.
Gross and net GST receipts for May 2024 and for FY 2024-25 (till May) are reported with year-on-year growth driven mainly by domestic transactions. Detailed componentisation lists CGST, SGST, IGST (including import portions) and Cess for the month and year-to-date. The press release specifies Inter-Governmental Settlement allocations from net IGST to CGST and SGST for May and for the FY-to-date period, and provides state-wise pre- and post-settlement SGST figures and growth rates for May 2024.

E-Way Bill Portal redundancy: parallel portal allows independent e-way bill generation and cross-portal Part-B updates during outages.
The E-Way Bill 2 Portal operates in parallel with the main e-way bill portal, synchronising details within seconds and providing web and API access. It allows independent generation and updating of e-way bills and enables cross-portal printing and updating of Part-B, so Part-B for bills from one portal can be updated on the other, ensuring continuity when the main portal is non-operational.

GST information requirement: taxpayers must register machines via SRM-I on the portal; monthly SRM-II reporting to follow.
Notification No. 04/2024 - Central Tax prescribes two GST reporting instruments: GST SRM-I for registration and disposal of machines, and GST SRM-II for monthly inputs and outputs. The GST Portal currently accepts filings in GST SRM-I for affected taxpayers to report machine details; GST SRM-II will be made available on the portal shortly to capture monthly input-output information.

GST appellate tribunal operationalisation begins with appointment of its President, initiating specialised GST dispute resolution nationwide.
Appointment of a President initiates operationalisation of the GST Appellate Tribunal as the specialised appellate authority under the Central Goods and Services Tax Act, 2017 to hear appeals from first appellate authorities under Union and State GST laws. The Tribunal comprises a notified Principal Bench at New Delhi and 31 State Benches; procedures for appointing Judicial Members and Technical Members are in progress and the President was selected by a Search-cum-Selection Committee chaired by the Chief Justice of India.

GST revenue growth reaches record level, driven by higher domestic transactions and import collections after refunds.
Gross GST collections in April 2024 reached a record high with year on year growth driven by domestic transactions and imports; after refunds, net GST revenue showed higher percentage growth. The statement sets out component figures for CGST, SGST, IGST (including import receipts) and Cess, describes the IGST apportioned to CGST and SGST under inter governmental settlement, and provides state wise pre and post settlement SGST figures reflecting varied jurisdictional growth rates.

GST portal enhancement improves access, updates website and data archival policy, and adds news and UI features.
An administrative announcement that the GST portal will be enhanced to add a dedicated News and Updates module with search and archival access, implement user interface improvements, and update the Website Policy and Data Archival Policy with details on web managers; screenshots and supporting materials accompany the advisory and the changes are scheduled to go live.

Due date extension for Form GSTR-1 moves filing deadline for monthly taxpayers pursuant to central tax notification.
The Government extended the due date for filing Form GSTR-1 for the March 2024 period, moving the filing deadline for monthly taxpayers to 12.04.2024 by notification no. 09/24 - central tax dated 12.04.2024.

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.