Blocking input tax credit empowered for senior tax officers where credits are ineligible or suspected fraudulent, with AI-driven risk checks.
Measures deploy risk based data analytics and Artificial Intelligence to identify taxpayers for verification; an exporter SOP addresses improper IGST refund claims. Regulatory changes tighten entitlement to input tax credit and empower a senior tax officer to block credit in a taxpayer's electronic ledger where there are reasons to believe the credit is ineligible or fraudulently availed.

GST revenue growth reported, noting increased collections, IGST to CGST/SGST settlements and state wise collection trends.
The press release reports aggregate Goods and Services Tax receipts for January 2020, itemising gross monthly receipts by CGST, SGST, IGST (including imports) and cess, states the number of GSTR 3B returns filed, quantifies regular settlements from IGST to CGST and SGST and provides post settlement shares for Central and State Governments, while highlighting year on year domestic growth, import IGST decline and a state wise comparative table of monthly collections and growth rates.

GST amendment adds Daman and Diu to Dadra and Nagar Haveli references and removes a related subclause.
The Regulation amends the definition provisions in section 2 of the Central Goods and Services Tax Act to alter clause (114): inserting the words "and Daman and Diu" after "Nagar Haveli" in sub clause (c) and omitting sub clause (d), thereby adjusting territorial references for the Union Territory under the Central GST framework.

Territorial designation amendment: updates UT name references in the Union Territory GST Act and adjusts defined clause provisions.
Amends the Union Territory Goods and Services Tax Act, 2017 by substituting the territorial description in section 1(2) to read "Dadra and Nagar Haveli and Daman and Diu," and by amending section 2(8) to insert "and Daman and Diu" after "Nagar Haveli" in sub-clause (iii) while omitting sub-clause (iv), thereby revising definitional text and related cross-references.

Staggered GSTR-3B filing deadlines: taxpayers assigned differential monthly due dates based on turnover and location.
A staggered filing regimen for GSTR-3B sets last filing dates without late fees by turnover and state groups: the higher-turnover group retains the 20th monthly deadline, while taxpayers below the turnover threshold are allocated either the 22nd or the 24th monthly deadline according to specified State/UT cohorts; the change is framed as a temporary operational relief to address filing difficulties.

Data exchange and analytics to strengthen GST enforcement, curb fraudulent refunds and improve tax compliance nationwide.
The conference agreed measures to strengthen GST enforcement through inter-agency quarterly API-based data exchange, deployment of data analytics/AI for early detection of fraud, and greater access to banking and FIU information. Agreed steps include a Centre-State committee to frame SOPs against fraudulent refund and inverted-rate refund claims, mandatory Income Tax investigation of major fake ITC and export/import frauds, exploration of linking foreign remittances with IGST refunds for risky exporters, a single bank account for remittances and refunds, self-assessment on business closure, and verification of unmatched Input Tax Credit.

GST revenue growth shows higher domestic collections and IGST settlements, with state-wise variances in monthly receipts.
Gross GST revenue for December 2019 shows increased domestic collections year on year and improving import IGST trends; the release records GSTR 3B filing numbers, details IGST regular settlements to CGST and SGST and specifies post settlement central and state shares. A state wise table compares December 2018 and December 2019 gross domestic GST collections, indicating percentage increases or decreases across jurisdictions.