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.

GST evasion prompts arrest and probe into clandestine manufacture and interstate supply of tobacco products.
Allegations of GST evasion concern an unregistered clandestine manufacturing unit producing gutkha, pan masala and tobacco products; searches seized finished goods and raw materials and, based on stock, confessional statements and evidence, authorities estimate substantial duty evasion and are investigating distribution to multiple states and identifying participants in the supply chain.

E-invoicing compliance expanded as system enables broader IRN generation while reducing validation errors through toolkits and API access.
The NIC e invoice system completed a three month rollout enabling large numbers of taxpayers to generate Invoice Reference Numbers, showing month on month growth in e invoice and e way bill volumes. NIC enabled direct API access for big taxpayers, introduced daily reporting to IRN generators, and addressed common validation and duplication errors through helpdesk interventions. The Government reduced the aggregate turnover cutoff for mandatory IRN generation from 1 January 2021 and NIC deployed API and offline Excel based tools (NIC GePP) and infrastructure to support the expanded taxpayer base.

GST revenue collection reached a record high, with IGST settlements boosting CGST and SGST receipts.
Record December 2020 GST collections crossed prior highs and are presented by component (CGST, SGST, IGST, cess) with IGST regularly settled to CGST and SGST, producing specified net receipts to central and state governments; the release links higher receipts to economic recovery, enhanced enforcement against evasion and systemic compliance changes, and provides state wise year over year growth figures showing varied jurisdictional performance.

Registration process changes: webinars to brief taxpayers on new GST portal procedures, join live via YouTube and ask queries.
Webinars will explain recent changes to Registration on GST Portal, provide practical guidance for taxpayers, and enable live queries via YouTube comments; two language sessions will be delivered by a GSTN official with links provided for live participation.

Fraudulent input tax credit claims led to arrests under CGST provisions for offences involving fake invoices.
Investigation found fraudulent availment of input tax credit based on invoices issued by non-existent suppliers and without receipt of goods, prompting criminal enforcement under the CGST Act for cognizable and non-bailable offences; arrests were effected and the accused remanded to judicial custody while investigation continues.

Auto-population of e-invoice data must be verified; excluded or errored invoices are available in a downloadable report.
Auto-population transfers e-invoice data from the IRP into GSTR-1 and related inward tables based on the document date; entries are reflected after an operational latency and, if the period return is already filed, such entries appear in a consolidated downloadable excel labeled with the relevant error description. Validation rules exclude certain supplier types and date inconsistencies, and data-structure faults (for example prohibited item serials or incorrect place-of-supply coding) prevent auto-population. Taxpayers must verify all auto-populated details and use the downloadable report to address excluded or errored invoices.

GST compensation shortfall funding: back-to-back central borrowings supplied to states as loans to meet revenue gaps.
The Central Government disbursed another tranche of back-to-back loans under a specially created borrowing window to meet GST compensation shortfalls, passing funds raised on behalf of States and UTs to eligible recipients at the applicable borrowing interest rate; separately, States choosing the designated option were granted permission to raise additional borrowing up to a capped share of GSDP to address revenue gaps, with a statewise schedule distinguishing amounts released through the special window and additional borrowing permissions.

Communication Between Taxpayers facility enables registered GST taxpayers to notify counterparties of missing or deficient documents.
The GST Portal's Communication Between Taxpayers facility allows registered taxpayers (excluding TDS, TCS or NRTP registrants) to send notifications to suppliers or recipients about missing or deficient documents, attach up to fifty documents, add remarks, and manage messages via Inbox and Outbox; counterparties receive e mail/SMS alerts and portal login alerts; senders are limited to 100 notifications per GSTIN per tax period; suppliers can add documents into Form GSTR 1 if notified; upload/download document functionality is to be provided.

GST compensation loans released to states as back-to-back borrowing to meet revenue shortfall and additional borrowing permission granted.
The central government released an eighth weekly instalment of back-to-back loans through a special borrowing window to meet GST compensation shortfalls, passing funds to 23 States and three Union Territories while five States reported no gap. The latest tranche was raised at an interest rate of 4.1902%, contributing to an aggregate borrowing of forty-eight thousand crore at an average interest rate of 4.6986%. Additionally, permission to borrow an amount equivalent to 0.50% of GSDP was granted to 28 States under the prescribed option to address the compensation shortfall.

Reverse charge liability auto-population alert may trigger erroneously; declare correct liability and file the monthly return promptly.
The return filing system auto-populates inward supply reverse charge liability in Table 3.1(d) from counterparty-submitted return data; an erroneous alert appears when taxpayers revise the auto-populated reverse charge amount upward beyond a ten percent threshold. The technical team is working to resolve the defect. Taxpayers should nonetheless declare the correct reverse charge liability in Table 3.1(d) and file the return.

Staggered filing deadlines for monthly GST returns set by rule amendment; due dates now vary by turnover and location.
An amendment inserting sub rule (6) to Rule 61 of the Central Goods and Services Tax Rules establishes a staggered filing regime for Form GSTR 3B for the tax periods October 2020-March 2021, linking monthly due dates to PAN wise aggregate turnover in the previous year and to the taxpayer's principal place of business, and allocating three cohorts of due dates based on turnover threshold and State/UT groupings.

Auto-population of GSTR-3B fields from GSTR-1 and GSTR-2B aids filing while taxpayers retain amendment responsibility.
System-computed values in Form GSTR-3B are auto-populated from filed returns: liabilities from Form GSTR-1 and Input Tax Credit and inward reverse-charge supplies from system-generated Form GSTR-2B. A table-wise PDF of these computations is available. Taxpayers must verify and may edit auto-populated values, with the system preserving prior saved entries and alerting when edits diverge from system values beyond a threshold; placeholders indicate missing source filings and certain tables are excluded from auto-population.

QRMP Scheme eligibility enables quarterly returns with monthly tax payments; webinar guidance available for taxpayers.
The communication announces the QRMP Scheme, enabling eligible taxpayers-those below a specified aggregate annual turnover, filers of Form GSTR 3B, new registrants, and taxpayers exiting the Composition Scheme-to file quarterly returns while paying taxes monthly. It sets an effective implementation date and details GSTN outreach through multilingual webinars to explain scheme operation, portal procedures, and taxpayer responsibilities, with live links for participation.