GST portal updates: module-wise taxpayer functionalities released with linked monthly compilations and supporting instructional videos.
Announcement of successive module-wise functionalities deployed on the GST Portal across Registration, Returns, Advance Ruling, Payment, Refund and miscellaneous modules, accompanied by webinars and informational videos on the GSTN YouTube channel; month-wise compiled PDF summaries and a consolidated video listing are provided via direct links to facilitate stakeholder access and uptake.

Fraudulent input tax credit scheme detected, leading to arrests under GST anti evasion provisions and recovery actions.
A network of 23 firms issued goods less invoices to create and pass on inadmissible input tax credit (ITC), enabling fraudulent availment and utilization of ITC without actual GST payment; three individuals implicated in generating those fake invoices admitted involvement and were arrested under Section 132 of the CGST Act, remanded to judicial custody while investigations continue.

Auto-population of GSTR-3B liabilities now syncs with IFF and GSTR-1, with editable fields and alerts.
Auto-population of GSTR-3B liabilities under the QRMP Scheme: liabilities declared via optional IFF for Months 1-2 and Form GSTR 1 for Month 3 will be auto-populated into the quarterly Form GSTR 3B; fields remain editable and edited values are highlighted and warned but do not block filing. Nil filing of Form GSTR 1 by SMS is enabled with a specified message format, subject to exclusions where IFFs are in Submitted (not Filed) status or where unsent saved invoices exist. Cancellation of registration effective after a quarter's first day may require filing GSTR 1 for the complete quarter, with filing windows tied to the month following cancellation.

GST revenue collection dipped in June due to lockdowns; easing restrictions signal recovery from July.
Gross GST revenue for June 2021 was Rs. 92,849 crore (CGST Rs. 16,424 crore; SGST Rs. 20,397 crore; IGST Rs. 49,079 crore including Rs. 25,762 crore on imports; Cess Rs. 6,949 crore including Rs. 809 crore on imports). The figure covers transactions between 5 June and 5 July 2021 and reflects temporary interest reliefs for certain taxpayers. Regular IGST settlements of Rs. 19,286 crore to CGST and Rs. 16,939 crore to SGST were made. Reduced economic activity in May due to COVID-19 lockdowns caused a dip in collections, but e-way bill data indicate recovery in June and an expected revenue increase from July 2021.

Taxpayer recognition for GST compliance: certificates for contributors with timely filings and substantial payments to encourage voluntary compliance.
CBIC used data analytics to identify 54,439 taxpayers who made substantial GST cash payments and filed returns timely; GSTN will e-mail certificates of appreciation to those taxpayers so they may print and display them, as part of an administrative effort to acknowledge contributors and promote voluntary compliance while improving taxpayer services.

Misuse of PAN in GST registration: portal lets individuals report fraud, require identity validation, generate ARNs, and track status.
A portal-based mechanism allows aggrieved persons or authorized representatives to search GST registrations by PAN and report GSTINs fraudulently obtained using that PAN. Complainants must provide contact details, date of birth and address; non-individual reports require personal details followed by Aadhaar Authentication. Each reported GSTIN yields a separate ARN assigned to the respective jurisdictional officer; cases appear on officers' dashboards under a dedicated PAN Vigilance officer role. Complainants can track case history and status via the portal's Track Application Status using the ARN.

Refunds functionalities webinar offers live demonstrations and Q&A, online multilingual sessions with recordings for stakeholder guidance.
New functionalities for GST refunds on the GST Portal are being explained through online webinars where GSTN presenters demonstrate refund-related features, respond to live chat queries, and make session recordings available on GSTN's YouTube channel for stakeholder reference.

GST portal functionality updates provide module-specific tools with webinars and video guides aiding taxpayer compliance.
New GST Portal functionalities were implemented across Registration, Returns, Advance Ruling, Payment, Refund and other modules, accompanied by webinars and informational videos. The Portal provides module-wise compilations and downloadable resources organized by release periods and publishes instructional videos on a dedicated YouTube channel to help taxpayers access and use the new features.

GST rate reduction for specified Covid medical supplies and equipment extends temporary tax relief for pandemic response.
The GST Council recommended temporary GST rate reductions and exemptions on specified medicines, oxygen and oxygen generation equipment, ventilators and accessories, diagnostic and testing kits, and other Covid relief materials (including pulse oximeters, sanitizers, temperature screening equipment, crematorium furnaces, and ambulances), with the reduced rates to remain in force until 30 September 2021.

Negative liability statement for composition taxpayers automatically offsets future liabilities and eases return compliance.
The portal records negative liabilities of composition taxpayers in a Negative Liability Statement that will be automatically adjusted against subsequent period liabilities and is available post-login; additionally, Form GSTR-4A will be downloadable in Excel and auto-populate Tables 4A and 4B of GSTR-4, and the HSN master now includes common trade names with an Excel download via the Search HSN functionality.

GSTR 1 Table 12 reporting error: taxpayers advised to file returns and disregard zero invoice value display pending technical fix.
Table 12 of GSTR 1 (HSN wise supplies) is showing a presentation error in the preview PDF for May 2021: the Invoice Value field displays '0' where no Table 12 data was entered. This is a technical display fault; the technical team is working on a fix. Taxpayers should continue to file GSTR 1 and disregard the erroneous zero in the Table 12 preview until remediation is completed.

Late fee waiver for delayed GSTR-3B filings announced; excess fees waived based on tax status and turnover categories.
A notification waives late fees for delayed FORM GSTR-3B filings under two regimes: for returns from July 2017 to April 2021 filed between 1st June 2021 and 31st August 2021, late fee is waived in excess of specified nominal amounts based on whether tax payable is NIL or not; and for returns from June 2021 onward, late fee is waived in excess of specified thresholds according to three classes-nil-tax returns, registered persons with aggregate turnover up to specified lower turnover in the preceding financial year, and taxpayers with higher turnover within a specified upper band.

GST revenue collection shows strong year-on-year growth in May, with settlements and deferred filings affecting final receipts.
GST gross receipts for May 2021 exceeded the one lakh crore threshold, composed of CGST, SGST, IGST (including import collections) and Cess. Regular IGST settlements were made to CGST and SGST. Temporary relief measures-waiver/reduction of interest and extended filing deadlines for certain taxpayers-deferred some revenue recognition, so final May receipts will be higher once extended filing dates expire. Significant year-on-year growth was recorded in import and domestic GST receipts.

Waiver of interest and late fee for GST returns grants staggered relief and reduced interest rates for periodic filers.
Waiver of interest and late fee relief for normal (monthly/quarterly) and composition GST taxpayers for March-May 2021 provides staggered filing relief: taxpayers are classified by AATO, assigned revised Form GSTR-3B due dates, subject to reduced interest rates for initial post-due filing windows and to late-fee waivers during specified cut-off periods, after which higher interest and normal late-fee exposure apply.

GST compliance date extensions announced, altering filing deadlines for GSTR returns and ITC-04 for various taxpayer categories
Extension of statutory filing timelines granted for multiple GST compliance obligations by notifications issued in May and June 2021. The GSTR-1 monthly return and optional IFF for May are postponed to later June dates. Extensions also apply to composition annual returns, non-resident taxpayer returns, ISD returns, TDS and TCS returns, with due dates moved to consolidated later dates in June or July. The quarterly filing deadline for Form ITC-04 for goods sent to or received from job workers for January-March 2021 is deferred to a later June date.

Extension of revocation filing deadline under GST: affected applicants granted an extended month-end deadline to file.
Applicants whose due date to file an Application for Revocation of Cancellation of Registration under GST originally fell between 15 April and 29 June, 2021 have an extended deadline to file that application up to 30 June, 2021; the extension modifies only the filing timeline for the specified cohort and does not change substantive eligibility for revocation.

GST exemptions for COVID 19 medical supplies extended; amnesty and procedural reliefs reduce compliance burden on taxpayers.
The Council recommended temporary IGST exemptions for specified COVID 19 medical supplies including Amphotericin B when imported for donation or government directed distribution, and instituted an Amnesty Scheme capping or waiving late fees for pending GSTR 3B returns if filed within the prescribed window. It further proposed prospective rationalisation of late fee caps tied to turnover or nil liability, COVID era interest and filing relaxations, simplification and optionality for annual returns for FY 2020 21 with self certified reconciliation, and a pending retrospective amendment to interest computation on a net cash basis.

GST Council communique : press briefing outlines GST policy considerations and administrative steps following council deliberations.
A press release records a post-GST Council meeting briefing by the Union Finance Minister addressing Goods and Services Tax policy, administrative responses, and Council deliberations; the supplied text announces the briefing but does not set out specific decisions or implementation measures.

GSTR-2B availability delayed until after suppliers' return filings; taxpayers may file GSTR-3B on self-assessment beforehand.
Generation of the auto-drafted input tax credit statement in FORM GSTR-2B occurs only after suppliers file their outward returns and the GSTR-2B is made available following suppliers' due dates. Taxpayers may file FORM GSTR-3B prior to GSTR-2B availability on a self-assessment basis. A temporary cumulative limit on ITC claimability across adjacent periods applies, requiring observance of that ceiling when claiming credits.

GST Council meeting called to address compensation shortfall and state requests for GST relief on critical items following revenue gaps.
The GST Council will meet by video conference on May 28 after an extended gap since October 2020; states have complained the mandated quarterly schedule was not followed, undermining institutional trust. Key operative issues include the promised five year compensation shortfall due to inadequate cess accumulations, worsened by pandemic-related revenue declines, and state requests for relief such as GST waiver on critical items including vaccines.