Special borrowing window for GST compensation supplies instalments to states and permits additional borrowing to cover revenue shortfalls.
The Government released the 15th weekly instalment under the special borrowing window, with funds raised by the Central Government on behalf of States/UTs passed through to meet the GST compensation shortfall. The financing comprises borrowings through the special window and an additional borrowing permission equal to 0.50% of GSDP granted to States choosing the prescribed option; a state-wise schedule shows amounts allowed and funds passed on, and five States reported no compensation gap.

QRMP scheme: quarterly return filing with monthly tax payments via fixed-sum or self-assessment under simplified GST compliance.
The QRMP scheme allows eligible small taxpayers to file GSTR-1 and GSTR-3B quarterly while paying taxes monthly. Eligibility and frequency are auto-assigned based on aggregate turnover declared in prior GSTR-3B filings and filing timeliness; taxpayers may opt in or out within prescribed selection windows. Payments in the first two months can be made via a system-generated Fixed Sum Method (35% challan) or by Self-Assessment through Form GST PMT-06; IFF is an optional facility to furnish outward supplies early for recipients to claim ITC, and the system auto-populates draft quarterly GSTR-3B and GSTR-2B.

Staggered filing of Form GSTR-3B establishes differential due dates for monthly and quarterly filers from January 2021.
A regulatory amendment mandates staggered filing of Form GSTR-3B from January 2021: monthly filers must file by the 20th of the following month; quarterly filers have state- and union territory-specific due dates-certain southern and western States and specified Union territories by the 22nd of the month following the quarter, and the remaining States and Union territories by the 24th.

Fraudulent input tax credit uncovered, leading to arrest and ongoing investigation into fake invoices and refund abuse.
Arrest relates to alleged large scale fraudulent appropriation and passing on of input tax credit through invoices without actual supply, where the accused, as director/controller of multiple entities, purportedly forged documents, used fictitious suppliers, and passed fake ITC to exporters who monetised it via fraudulent IGST refunds; investigations identify the accused as a central orchestrator and remain ongoing.

Fraudulent availment of input tax credit exposed; arrest recorded and criminal tax investigation continues.
Allegations describe fraudulent availment and passing on of input tax credit through a network of dummy and non existent firms controlled by a single person, with wrongful encashment of credit via the IGST refund mechanism based on billing without goods; documentary evidence and supplier statements are said to connect the individual to the scheme, and arrest and judicial custody were recorded while further investigations continue.

Fake input tax credit schemes exposed: arrests made and a network of shell firms dismantled, investigations continue.
A network of 46 fictitious firms operating since 2017 was identified using data analytics as generating and passing on fake input tax credit. Officers arrested key operators, who confessed to raising fake invoices through the racket; alleged fake invoicing and fake ITC have been quantified and are expected to increase as the ongoing investigation and prosecution under the CGST framework proceed.

Misappropriation of collected GST under GST law led to arrest and judicial remand while investigation continues.
A chartered accountant is alleged to have collected GST from a client, withheld and misappropriated the collected amounts while forging GST challans and returns to conceal non-deposit. Investigating authorities arrested the accused under investigatory provisions, and he was produced before a magistrate and remanded to judicial custody for fourteen days; further investigation continues.

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.