Fake invoice syndicate dismantled, leading to arrests, ITC reversal and freezing of firms' bank accounts.
DGGI investigations revealed a syndicate issuing fake invoices through cloud hosted tally data maintained remotely, operating hundreds of shell firms and creating significant Input Tax Credit implications; searches recovered electronic devices, accounting records and instruments, ITC was reversed to deposit GST, bank accounts were frozen and the alleged mastermind arrested, with further investigation ongoing.

Interest calculator to auto-compute and post system-calculated interest in next return period, aiding accurate self-assessment.
A new interest calculator on the GST return portal will compute interest on tax liabilities declared in a filed GSTR 3B, auto-populating the system-computed interest in Table 5.1 of the next tax-period's return; the tool computes interest by tax-head and for past-period liabilities declared in the current return, based on taxpayer-provided portal details.

Search HSN functionality now maps trade descriptions to technical HSN codes using AI and e invoice data for taxpayer facilitation.
The Search HSN functionality has been linked to the e invoice database and an Artificial Intelligence algorithm to allow taxpayers to find applicable HSN codes and technical descriptions using trade or technical descriptions; it supports HSN or description search modes with auto suggested nearest matches, shows commonly used trade descriptions alongside statutory technical descriptions, provides related more specific HSN codes for navigation, permits download of the full HSN list, and includes a non binding disclaimer that outputs reflect e invoice declarations and are for facilitation only.

GST Portal functionalities published: module-wise deployments with webinars and video resources for taxpayer compliance and guidance.
New taxpayer functionalities have been deployed on the GST Portal across Registration, Returns, Advance Ruling, Payment, Refund and miscellaneous modules. These module-wise enhancements are documented in periodic compilations accessible via published links, and are supported by webinars and informational videos posted on the GSTN YouTube channel to assist taxpayers in understanding and using the new features.

E commerce operator liability for notified supplies: operators must pay GST and report taxable supplies in GSTR 3B.
E commerce operators are required to pay GST on notified supplies made through their platforms, including restaurant services, and must report such taxable supplies in Table 3.1(a) of GSTR 3B. Registered persons or restaurants supplying through an e commerce operator must report these outward supplies in Table 3.1(c) of GSTR 3B alongside nil and exempt supplies, reflecting the operator's payment responsibility and the supplier's reporting obligation.

GSTR-3B filing requirement now blocks subsequent GSTR-1 filing until the preceding month return is filed on the portal.
Amendment requires a monthly taxpayer to file the GSTR-3B for the preceding month before being permitted to file the GSTR-1 for the subsequent month; the GST Portal will enforce this sequencing by checking filing of the preceding GSTR-3B and denying GSTR-1 filing until the missing return is filed.

GST revenue growth continues, driven by improved compliance, anti-evasion measures and rate rationalization measures.
Gross GST revenue collection for December 2021 is reported with disaggregated components for CGST, SGST, IGST (including import of goods) and cess, and regular IGST settlements to CGST and SGST are recorded; post-settlement monthly Centre and State revenues are stated. The release compares December receipts with the prior year and with December 2019, distinguishes import versus domestic receipts, attributes improvements to economic recovery, improved tax compliance, anti-evasion measures and rate rationalization, and includes a state-wise schedule excluding GST on imports of goods.

GST policy briefing provides administrative updates and clarifications following the Council media briefing.
Press briefing summarizes administrative and policy matters concerning the Goods and Services Tax resulting from the Council meeting, delivered as an official media statement and consolidating announcements, clarifications, and procedural guidance for taxpayers and administrators.

GST rate deferment for textiles paused pending state-led review and report, while footwear changes proceed.
The GST Council deferred a planned GST rate increase on textile products after several states requested postponement, directing a state finance-minister group to review textile tax rates and report back. The Council did not agree to defer a parallel footwear rate change. The action pauses prior decisions on uniform rates pending the group's report and reflects concerns about correcting an inverted duty structure across textile inputs and products.

GST rate continuation recommended for textiles ensuring existing GST rates remain after the deferred tariff change.
The GST Council recommended postponing the previously proposed tariff changes for textiles and directed that existing GST rates in the textile sector continue beyond 1 January 2022, maintaining the current tax treatment for textile supplies until a further Council decision.

Consumer Welfare Fund allocation for GST publicity enables Board-funded awareness and consumer empowerment projects under rule 97(7A).
Fifty percent of amounts credited to the Consumer Welfare Fund are allocated to the Board under rule 97(7A) for GST publicity and consumer awareness. Funding supports projects that promote consumer empowerment, literacy and rights under GST, with eligibility open to CBIC formations, other government bodies, private organisations or NGOs capable of pan-India implementation. Proposals undergo appraisal for feasibility and consumer benefit and final approval by a Selection Committee; each funded project requires a detailed agreement, periodic utilisation certificates, and Board monitoring and evaluation.

Seizure custody of alleged proceeds: DGGI confirms cash retained as case property; tax liability pending investigation.
DGGI confirms recovered cash and valuables in the Odochem investigation are retained as case property in State Bank of India custody; no seized funds have been used to discharge tax liabilities. Tax liability and source of funds will be determined after appraisal of evidence gathered during searches and further investigation. The proprietor's voluntary statements are under scrutiny, and he was arrested and remanded based on admissions and evidence under the CGST Act.

GST evasion seizure leads to large cash and asset recoveries and arrest of a firm partner under GST penal provisions.
Searches of manufacturers and transporters uncovered clandestine removal of goods without GST through fake invoices and reconciliation of stock revealed shortages; over 200 suspect invoices were seized and one manufacturer admitted liability and paid tax. Large-scale recovery of unaccounted cash, gold, sandalwood oil and raw materials was made, foreign-marked gold prompted coordination with other agencies, and a partner was interrogated with a recorded statement under Section 70 and subsequently arrested for offences under Section 132 of the CGST Act.

Seizure under GST: intelligence-led raids recover fake invoices, undocumented goods and large cash sums amid alleged tax evasion.
Intelligence-led searches of a manufacturer, transporter and supplier uncovered goods cleared without GST documentation, admissions of taxless clearances, recovery of fake invoices and substantial cash; authorities proposed seizure of the cash under the CGST Act and reported interim tax recoveries while investigations continue into invoice fraud, e-way bill avoidance and cash-based clandestine supply.

Aadhaar authentication required for GST revocation and refund filings; e KYC alternative with subsequent authentication timeline applies.
Mandatory Aadhaar authentication is required under Rule 10B for filing FORM GST REG-21 (revocation of cancellation), FORM RFD-01 (refund applications), and for IGST refunds on exports, to enable validation and transmission of refund data. If an Aadhaar number is not yet allotted, a taxable person may complete interim e-KYC by submitting the Aadhaar Enrolment ID plus one specified identity document, and must undergo Aadhaar authentication within thirty days of Aadhaar allotment. Authentication or e-KYC is completed via Dashboard > My Profile > Aadhaar Authentication Status on the GST portal.

GST compensation may be funded by extending compensation cess to meet pandemic-induced shortfalls and service loans
Pandemic-related declines in GST and cess receipts caused compensation shortfalls; the Centre has used Compensation Fund releases and GST Council-authorised back-to-back loans, front-loaded to meet States' revenue needs and enable capital spending, while committing to meet full transition-period compensation obligations by extending funding measures, including potentially extending the compensation cess levy beyond the five-year period to address shortfalls and service borrowings.

GST portal functionalities updated to provide module-wise compliance tools and guidance for Registration, Returns, Payment and Refund processes.
Deployment of module-specific functionality on the GST Portal provides taxpayers with updated operational tools and guidance across Registration, Returns, Advance Ruling, Payment, Refund and other modules, accompanied by instructional webinars and videos and organised into period-based compilations accessible via linked documents.

GST revenue collection rose sharply in November, driven by higher import and domestic receipts and strengthened compliance measures.
Gross Goods and Services Tax (GST) receipts for November 2021 recorded a significant increase, marking the second-highest monthly collection since GST implementation. The aggregate composition included central GST, state GST, integrated GST (including import components) and cess; regular IGST settlements to CGST and SGST were effected and additional compensation transfers to States/UTs were made. Revenues from imports and domestic transactions both rose materially year-on-year, supporting a recovery-consistent revenue trend.

GST compensation fund strain prompts central borrowing and back-to-back loans to cover state compensation shortfall.
Gross GST receipts for FY 2021-22 show an upward trend through October compared with FY 2020-21, and Gross and Net Direct Tax collections report significant growth to the reporting date. The GST Compensation Fund under the GST (Compensation to States) Act, 2017 (Section 8 and Section 10) is non-lapsable and funds five years of state compensation; pandemic-induced shortfalls led the Centre to release partial compensation and extend back-to-back loans sourced from open-market borrowings, with pending balances noted in annexures.

GSTR-1 enhancements require generating a new summary before preview or submit when new records are added.
The GSTR-1/IFF interface is reorganised into ADD RECORD DETAILS and AMEND RECORD DETAILS sections with realtime, colour coded tile counts for Saved, Pending, and Errored records, recipient wise tables showing taxpayer type and processed/pending counts with hyperlinks, search and records per page controls, and a mandatory GENERATE SUMMARY step that must be executed after adding records before PREVIEW or SUBMIT are enabled.