GST Portal updates: new taxpayer functionalities for registration, returns, payments and refunds with supporting guidance.
Deployment of new GST Portal functionalities enhances taxpayer-facing modules including Registration, Returns, Advance Ruling, Payment and Refund, with module-wise documentation and instructional videos compiled and made available for taxpayer guidance.

Extension of GST compliance deadlines: multiple return due dates moved to end May, affecting key filings including ITC 04.
Central Tax Notifications dated 1 May 2021 extended GST filing deadlines into late May 2021: April monthly GSTR 1 to 26 May; April IFF (QRMP) to 28 May; GSTR 4 (composition annual return for FY2020 21) to 31 May; GSTR 5 (NRTP March/April), GSTR 6 (ISD April), GSTR 7 (TDS) and GSTR 8 (TCS) to 31 May; and Form GST ITC 04 for Jan-Mar quarter to 31 May, 2021.

Waiver of interest and late fee granted for specified GST tax periods, easing compliance timelines for affected taxpayers.
Waiver and reduction of interest and late fee apply to March and April 2021 GST return filers: initial waiver of late fee or nil-interest windows are followed by staged reduced interest periods and then standard interest; distinctions are drawn by taxpayer turnover for monthly GSTR-3B filers, QRMP quarterly filers receive similar staged relief for Form GSTR-3B and GST PMT-06, and composition taxpayers are allowed extended filing of Form CMP-08 with corresponding nil-interest and reduced-interest windows.

IGST exemption on donated COVID-19 relief imports permits free distribution subject to nodal certification and state certified reporting.
Ad hoc exemption grants IGST relief on imports of specified COVID-19 relief goods donated from abroad (where customs duty is already exempt), allowing import and free distribution without IGST subject to State appointment of a nodal authority, pre clearance certification by that authority that goods are for free distribution, and submission within six months (or extended up to nine months) of a certified statement to the Deputy/Assistant Commissioner of Customs detailing imported and distributed goods.

Concessional interest relief for delayed GST payments paired with filing extensions and late-fee waivers to ease compliance.
The Government announced targeted GST relief measures including concessional rates of interest for delayed payments, timed waiver of late fees for GSTR-3B filings by turnover category and filer type, extensions of due dates for GSTR-1, IFF, GSTR-4 and ITC-04, a temporary relaxation of the ITC availment cap under Rule 36(4) to apply cumulatively for April-May, re-enabled electronic filing windows, and extension of statutory time limits under section 168A subject to exceptions.

GST revenue collection signals recovery as compliance, settlements and enforcement measures sustain tax receipts despite pandemic impacts
GST revenue collections for April 2021 recorded a new high driven by sustained compliance, enhanced monitoring against fake billing, integrated data analytics across GST, income tax and customs systems, and strengthened IT capacity. Operational contributors include the quarterly return with monthly payment scheme for small taxpayers, pre-filled GSTR 2A and GSTR 3B support, and regular IGST settlements to the Centre and States as part of that month's fiscal allocations.

Staggered due dates for GSTR-3B reorganise filing timelines by categorising taxpayers into monthly and quarterly groups.
Revision of the Central Goods and Services Tax Rules instituted a staggered filing regime for Form GSTR-3B from January 2021: monthly filers must file by the twentieth of the following month; quarterly filers are split into two geographic groups filing by the twenty second or the twenty fourth of the month following the quarter.

QRMP scheme quarterly filing option enables IFF-based B2B reporting and auto-population of GSTR-3B liabilities for reconciliation.
Under the QRMP scheme taxpayers may use IFF to furnish B2B invoices for the first two months of a quarter and declare remaining invoices in the quarterly GSTR-1; invoices filed in IFF need not be re-entered and saved/submitted but unfiled records are not treated as liability. Most liability fields in Table 3 of quarterly GSTR-3B are auto-populated from IFF and quarterly GSTR-1, with reverse-charge entries taken from Form GSTR-2B; a PDF of computed liability appears on the GSTR-3B dashboard.

Auto-generation of GSTR-2B for QRMP taxpayers enables quarterly ITC reconciliation and auto-population into GSTR-3B, editable.
System features for QRMP quarterly filing auto-generate Form GSTR-2B from filed IFFs and GSTR-1, showing segregated sections for ITC available and ITC not available and the taxpayer's tax liability; taxpayers can view/download quarterly or monthly views and see advisory cut-off criteria. Table 4 of Form GSTR-3B is auto-populated from the quarterly GSTR-2B, a system-computed GSTR-3B PDF is available, and taxpayers may edit auto-drafted ITC values though the system will warn on significant increases in available ITC or reductions in reversals without preventing filing.

Provisional Net Indirect Tax collections exceed revised estimates and show year on year growth despite pandemic disruption.
Provisional Net Indirect Tax collections for FY 2020 21 exceeded Revised Estimates, achieving 108.2% of the Revised Estimates and showing year on year growth. The release disaggregates results: customs and central excise/service tax (arrears) registered marked increases, while Centre GST receipts were lower than the previous year but above the revised target. The second half recovery and government compliance measures are credited for improved GST receipts; figures remain provisional pending reconciliation.

HSN reporting requirement: invoice HSN must match valid tariff headings; truncated or non tariff codes are rejected.
Taxpayers must report at least the HSN digits mandated by Notifications No. 12/2017 and 78/2020 in accordance with the Customs Tariff: mandated six-digit reporting allows valid six- or eight-digit tariff codes; mandated four-digit reporting allows valid four-, six- or eight-digit tariff codes. HSN entries must exist in the Tariff with corresponding description, unit and GST rate; truncated digit sequences that do not appear as valid tariff headings are invalid and will be rejected. For portal acceptance issues with otherwise valid HSNs, taxpayers should raise tickets via the GST Self-Service Portal under the HSN-related category.

GST Portal functionalities detail module-wise deployments and supporting webinars for taxpayer compliance and guidance resources.
Module-wise functionalities have been deployed on the GST Portal covering Registration, Returns, Advance Ruling, Payment, Refund and other processes, accompanied by webinars and instructional videos on the GSTN YouTube channel. The release provides periodic compilations of these deployments, organized by month or quarter, with direct links for stakeholders to review specific feature releases and supporting guidance materials to assist taxpayer compliance.

E-invoice auto-population delayed; taxpayers should file GSTR-1 using their records and validate HSN on the portal.
Auto-population of e-invoices into GSTR-1 for March 2021 is incomplete; notified taxpayers reporting e-invoices should not wait for auto-population and must prepare and file GSTR-1 by the due date based on their records. HSN validity can be checked on the GST Portal and missing valid HSN entries should be reported via a ticket on the GST Self-Service Portal; updated e-invoice FAQs and a bilingual ready reckoner have been published to aid compliance.

GST on underlying supply clarified under GST: tax triggered at voucher redemption, not on vouchers themselves.
Vouchers function as instruments of consideration for future supplies; they are neither goods nor services and thus are not separately classifiable. Tax treatment follows the character of the underlying supply exchanged for the voucher at redemption, and the time of payment and compliance obligations are governed by the relevant provisions of the GST law applicable to that underlying supply.

Record GST revenue collection signals sustained recovery and larger settlements to central and state governments under the GST framework.
The announcement reports a record gross GST revenue for March 2021, details the composition of receipts across CGST, SGST, IGST and cess, and describes regular and ad hoc IGST settlements between Centre and States/UTs plus a separate compensation release. It attributes revenue growth to recovery in economic activity, higher import and domestic collections, and strengthened compliance through monitoring and cross system data analytics, and provides state wise comparisons showing varied growth rates across jurisdictions.

HSN/SAC invoicing requirement expanded to six digits for higher turnover GST taxpayers, increasing invoice classification detail.
With effect from 1 April 2021, taxpayers above the turnover threshold must quote six digit HSN Code or SAC on taxable supply invoices, while taxpayers below that threshold must furnish four digit HSN on B2B invoices; six digit HSN codes used in Customs apply to GST and official tariff and GST rate schedules and search facilities on government portals support code determination.

GST compensation disbursement: central government advances compensation, back-to-back loans and IGST ad-hoc settlements to states.
The Central Government disbursed GST compensation, issued back to back loans to cover compensation shortfalls, and effected an ad hoc IGST settlement to States/UTs for FY 2020 21, with state wise allocations detailed for the payments made on 27 and 30 March 2021.

Input tax credit fraud leads to arrest and remand, investigations continue under criminal GST provisions.
Detection of a scheme to avail and pass on inadmissible input tax credit through goods-less invoices led to enforcement by the Anti Evasion branch of CGST Delhi (West). Primary beneficiary firms in the metal scrap trade were identified, and their proprietor admitted involvement. Criminal allegations were framed under Section 132 of the CGST Act, with the accused arrested and remanded to judicial custody; investigations are ongoing.

Input tax credit fraud uncovered: arrest after fake firms issued goods less invoices and incriminating evidence was seized.
CGST investigators uncovered a scheme using five dummy firms to issue goods less invoices for items like butter, ghee and oil to pass on inadmissible Input Tax Credit; documentary and electronic evidence were seized and the principal suspect was arrested and remanded under provisions of the CGST Act while further investigation proceeds.

Composition scheme opt-in requires filing FORM GST CMP-02 by the portal deadline to effect the composition levy promptly.
Opting into the Composition Scheme for FY 2021-22 requires eligible taxpayers to file FORM GST CMP-02 by the portal deadline to have the composition levy apply from the effective date; existing composition taxpayers need not reapply. Taxpayers switching from regular registration must file FORM GST ITC-03 to reverse ITC on stocks within sixty days. Eligibility is limited by aggregate turnover thresholds and supply type; inter-state suppliers, certain e-commerce supplies, and manufacturers of notified goods are excluded.