Fixed Sum Method generates a pre-filled monthly challan under QRMP to facilitate advance tax payment.
Under the QRMP scheme taxpayers may use the Fixed Sum Method-portal-generated pre-filled Form GST PMT-06 challans based on prior filings-or the Self-Assessment Method, paying tax on actual supplies after input tax credit. The Fixed Sum Method's auto-generated 35% Challan is computed from prior electronic cash-ledger tax payments according to whether preceding returns were quarterly or monthly. A transitional rule applied for Jan-Feb 2021 using the December 2020 cash-ledger amount; from April 2021 the periodic calculation resumes. No deposit is required for the first two months if ledger balances suffice or there is nil liability.

Fake GST invoicing resulted in arrests, seizures and criminal prosecution under CGST Act and further investigations ongoing.
Unlawful GST invoicing scheme uncovered through coordinated searches revealed a syndicate operating over thirty firms to generate and circulate inadmissible ITC by issuing fictitious invoices for building materials; searches yielded records, invoices, checkbooks and cash, recipient firms availing the fraudulent credits were identified and criminal proceedings under the CGST Act have been initiated with arrests and judicial remand.

Invoice Furnishing Facility and monthly tax payment under QRMP enable quarterly filers to report invoices and remit tax timely.
The Invoice Furnishing Facility (IFF) under the QRMP scheme allows taxpayers to furnish invoice details as per Rule 59(2) and a monthly payment option requires taxpayers to select "Monthly payment for quarterly taxpayer" and deposit tax for the first two months using the GST payment form by the 25th of the following month to meet QRMP reporting and payment requirements.

GST compensation special borrowing window funds released to states to meet compensation shortfall and additional borrowing permission granted to states
The Centre released the fourteenth weekly instalment of funds raised under a special borrowing window to States and UTs with legislatures to meet the GST compensation shortfall; some States reported no gap and did not receive payments. Concurrently, the Government granted States choosing Option I additional borrowing permission equal to 0.50% of GSDP to mobilise resources for the same shortfall, and a state wise table records the additional borrowing entitlement and amounts passed through the special window.

GST revenue recovery signals strengthening collections and improved compliance, supported by integrated data analytics and settlements.
GST collections for January 2021 reached an all time high, nearly Rs. 1.2 lakh crore, with gross receipts comprising CGST, SGST, IGST and cess components and regular IGST settlements made to CGST and SGST; post settlement shares accruing to the centre and states are identified, and the rise is attributed to economic recovery alongside strengthened compliance measures and integrated data analytics across tax administrations.

GST Portal functionalities updated to improve module services and provide webinars and video guidance to taxpayers.
Module-wise functionality updates on the GST Portal improve taxpayer interaction across Registration, Returns, Advance Ruling, Payment, Refund and miscellaneous modules. Webinars and instructional videos have been produced and posted on the GSTN YouTube channel, with PDF compilations and links provided to guide stakeholders to detailed module-wise descriptions and deployment lists maintained by Team GSTN.

Special borrowing window for GST compensation enables state funding; latest instalment released and additional borrowing permission granted
The Department of Expenditure released the latest weekly instalment under a central special borrowing window created to meet the GST compensation shortfall, bringing cumulative pass through borrowings to States and UTs to seventy eight thousand crore at an average interest rate of 4.7491%; the most recent borrowing was at 5.3083%. Separately, the Central Government authorised additional borrowing permission of 0.50% of GSDP for States choosing Option I, and permission for the full additional amount was granted to twenty eight States; five States reported no GST compensation gap.

GST Portal functionalities updated with module-wise deployments and stakeholder webinars; details available via the official tutorial link.
Module-level enhancements on the GST Portal were deployed for Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous modules, accompanied by stakeholder webinars; the release directs users to an official tutorial link containing module-wise feature listings and guidance.

Back-to-back loan to States covers GST compensation shortfall via a central special borrowing window.
A twelfth weekly back-to-back loan instalment was borrowed by the Centre through a special borrowing window and released to States and UTs with legislatures to meet the GST compensation shortfall; cumulatively twelve rounds have passed Rs. 72,000 crore to subnational governments (about 65% of the estimated shortfall) and were raised at an average interest of 4.7024%. Separately, additional borrowing permission equal to 0.50% of GSDP was granted to 28 States that opted for Option I to mobilize further resources.

Fake input tax credit networks exposed, arrest under Section 69(1) CGST and ongoing probe into systemic bogus invoicing.
A multi-layered network of fictitious firms was used to generate and pass on fake input tax credit; data analytics led officers to search multiple premises and uncover dozens of firms created solely to facilitate fake ITC transfers. The scheme was operated by a principal who received a commission for enabling fake invoicing. Investigations have quantified substantial fake ITC and related fake billing, the principal was arrested under Section 69(1) of the CGST Act, and further inquiries and enforcement actions are ongoing.

Fraudulent input tax credit scheme exposed; arrest under CGST for issuing bogus invoices and passing fake ITC.
Investigation found a syndicate using fictitious firms and family identities to issue bogus invoices and fictitious e-way bills to create and pass inadmissible input tax credit; linked statements from prior cases connected the principal operator to a wider invoice-supply network; the conduct attracts criminal liability under the CGST framework as cognisable, non-bailable offences, and the accused has been arrested and remanded while further investigation proceeds.

Staggered filing deadlines for Form GSTR-3B set varied due dates by turnover category and state/UT groupings.
The Central Government prescribed staggered filing timelines for Form GSTR-3B for December 2020 by inserting sub rule 6 into Rule 61, linking due dates to PAN based aggregate turnover and the taxpayer's principal place of business, and creating distinct deadlines for large taxpayers and two cohorts of smaller taxpayers divided by specified States and Union Territories.

Auto-population of e-invoice details may be edited by taxpayers, but edits remove IRN linkage and halt return auto feeds.
Auto-population of e-invoice details imports IRP-reported invoice data into GSTR-1 tables. Taxpayers must file GSTR-1 on their records where auto-population gaps occur. Only entries that do not match actual documents should be modified; edits or deletions clear the Source, IRN and IRN date fields and remove the record from other return auto-feeds. Any non-auto-populated supplies must be added separately. A consolidated excel of auto-populated documents is available but does not reflect subsequent manual edits.

Back-to-back loan facility used to meet GST compensation shortfall, releasing multiple instalments and additional borrowing permissions.
The Central Government released an eleventh weekly instalment under a back-to-back loan arrangement, transferring proceeds of Centre-borrowings to States and UTs with legislatures to address GST compensation shortfalls. Borrowings have been effected via a special borrowing window in multiple rounds since October 2020 at specified interest rates, with aggregate amounts and the share released to each State and three UTs reported. Separately, an additional borrowing permission equivalent to 0.50% of GSDP has been granted to States choosing the designated option, with 28 States permitted to borrow the full additional amount.

Fraudulent input tax credit claims uncovered; arrest for using fake invoices and transporter records prompts criminal investigation.
Investigation found a proprietor used fabricated invoices and falsified transporter records to claim and pass substantial input tax credit on purchases from non existent suppliers, with documentary evidence and witness statements identifying him as a central actor in a network of fake companies and transporters; the accused was arrested and remanded to judicial custody while criminal inquiries continue into the fraudulent creation and circulation of ITC.

Aadhaar Authentication enables GST taxpayers to verify authorized signatories or submit alternate identity documents for e KYC.
Aadhaar authentication and e KYC on the GST Common Portal enables existing registered taxpayers to authenticate the Primary Authorized Signatory and one proprietor/partner/director/managing partner/Karta. It covers Regular taxpayers, Casual taxable persons, SEZ units/developers, ISDs and Composition taxpayers, excluding government and similar entities. Where Aadhaar is unavailable, specified alternate documents may be uploaded for e KYC, and uploaded documents require tax official approval. Portal flow uses a login prompt directing users to My Profile and the Aadhaar Authentication status tab to send authentication links or upload e KYC documents.

Fake invoice fraud under GST facilitating illicit input tax credit through bogus registrations and bank-to-cash circulation.
Anti-evasion officers uncovered a coordinated scheme of fake invoices and GST evasion in which perpetrators created bogus firms, procured multiple registrations, controlled identities and records, and facilitated fraudulent availment of input tax credit for over two hundred recipient firms through commission-based invoice trading and bank-mediated payments with subsequent cash withdrawals.

Invoice Furnishing Facility enables QRMP filers to furnish B2B invoices to facilitate Input Tax Credit transmission within the quarter.
An Invoice Furnishing Facility (IFF) allows QRMP taxpayers to optionally furnish B2B outward supply details for the first two months of a quarter; it accepts specified B2B invoice and credit/debit note tables, permits portal or JSON uploads, and lets suppliers edit or reset entries until submission. Once submitted entries cannot be deleted. Unfiled IFFs expire after the subsequent-month cut-off, and remaining invoices may be furnished in a later IFF or in the mandatory quarterly GSTR filing. IFF uploads populate recipient purchase records to enable Input Tax Credit flow.

Communication Between Taxpayers feature explained in webinars clarifying GST Portal notification process and addressing documentary shortfalls.
A facility titled Communication Between Taxpayers on the GST Portal allows recipient or supplier taxpayers to notify counterparties about missing documents, documentary shortcomings, or related issues. GSTN is conducting multilingual webinars to explain the channel's operation, usage, and response process; viewers may post queries in the live YouTube comments and have them answered during the webinar sessions.

Special borrowing window for GST compensation: central government provided back-to-back loans and additional GSDP linked borrowing permission.
The central government disbursed a tenth instalment of funds as back-to-back loans to States and UTs via a special borrowing window established to meet the GST compensation shortfall, passing on borrowed funds at the applicable interest rate to eligible sub national governments. Concurrently, States opting for Option I were granted additional borrowing permission equal to 0.50% of GSDP to mobilise further resources; 28 States received permission for the full additional amount. The document lists statewise allocations and cumulative disbursements under both mechanisms.