Special borrowing window for GST compensation: central government released back-to-back loans to states to meet shortfall.
A special borrowing window was used by the Central Government to provide back-to-back loans to States and Union Territories with legislatures to meet GST compensation shortfalls; the seventh instalment was released on 14 December 2020, borrowed at an interest rate of 5.1348% with cumulative borrowings at an average 4.7712%. In addition, the Central Government granted additional borrowing permission equal to 0.50% of GSDP to States choosing Option I, and permissions for the aggregate additional amount were granted to 28 States; state-wise allocations and amounts passed through the special window are set out.

E-invoicing mandate: webinar guidance available to affected taxpayers ahead of January 2021 implementation; live Q&A included.
The e-invoicing mandate requires affected taxpayers to adopt electronic invoice generation and reporting from the implementation date; GSTN and NIC provided a targeted webinar in English with practical guidance and live Q&A to assist taxpayers in preparing systems and processes for compliance.

E-Way Bill blocking: online unblocking applications now available to restore generation facility for non-filing taxpayers.
E Way Bill generation is suspended for taxpayers who default in filing prescribed returns or statements for two or more consecutive tax periods, regardless of aggregate turnover. Affected taxpayers may apply to the tax officer to have the E Way Bill facility reinstated; the GSTN portal now enables the entire unblocking application process to be completed online, replacing the prior offline-only procedure.

Fraudulent Input Tax Credit claims exposed; director arrested and investigation into bogus GST refund network underway
Fraudulent availing of Input Tax Credit (ITC) was effected through five firms using fake invoices, fabricated GST registrations and manipulated E way Bill/GSTN portal data to obtain refunds; a director identified as a principal beneficiary was arrested and remanded to judicial custody while investigations continue.

Annual GST return availability: GSTR-9 enabled; taxpayers must complete Table 8A and file all returns before submission.
Form GSTR-9 for the fiscal year is enabled for taxpayers whose Table 8A computation is complete; auto-population of Table 8A from returns is pending completion. Taxpayers must ensure all applicable returns for the year have been filed before attempting to submit the annual return.

Special borrowing window for GST compensation enables central borrowing and back to back loans to states to meet revenue shortfalls.
The Centre provided a sixth weekly tranche of back to back loans to States/UTs under a special borrowing window, borrowing on their behalf at market interest and passing funds to meet GST compensation shortfalls; concurrently, the Centre has authorised additional borrowing permission equal to 0.5% of GSDP for States choosing that option, with state wise permitted amounts and funds transmitted via the special window annexed.

E-way bill generation blocked for return defaults; online taxpayer application enables unblocking after filing returns
E-way bill generation is blocked for taxpayers who default in filing Form GSTR-3B or Form GST CMP-08 for two or more consecutive tax periods, irrespective of Aggregate Annual Turnover. Affected taxpayers may seek unblocking by filing an application to the tax officer; the GSTN portal now allows this application to be filed completely online, and GSTN is offering webinars demonstrating the online unblocking process.

Input tax credit fraud exposed - arrest for availing and passing ITC on bogus invoices leading to improper IGST refunds.
Investigation by DGGI found two entities controlled by the accused that allegedly issued fake invoices to wrongfully avail and pass on Input Tax Credit, which was then used to obtain improper IGST refunds; the accused was arrested and remanded to judicial custody while further investigation continues.

Public education use of user generated GST contest entries, uploaded for awareness but not admissible as legal authority.
A month long public engagement invited user generated entries on GST benefits and reforms, evaluated for creativity and originality; winners and select entries were published on the public channel for taxpayer awareness. The network reserved rights to use submissions for public education, and clarified the participant created content is for general guidance only and not admissible as legal authority in judicial or quasi judicial proceedings.

Staggered GSTR-3B filing deadlines: due dates vary by taxpayer turnover and principal place of business for specified tax periods.
A sub rule to Rule 61 establishes a staggered filing regime for Form GSTR 3B for the tax periods October 2020-March 2021, categorising taxpayers by aggregate turnover and principal place of business to assign three different monthly due date tiers, with larger turnover taxpayers given the earliest due date and other taxpayers allocated later due dates by State/UT groupings.

Special borrowing window for GST shortfall: States choose Option One permitting central-facilitated borrowings and extra borrowing permission.
All States and Union Territories with legislatures have chosen Option One to address the GST revenue shortfall, gaining access to a centrally operated special borrowing window through which the Centre raises funds on their behalf and passes proceeds to participating States/UTs in instalments. Participating jurisdictions also receive unconditional permission to undertake the final tranche of additional borrowings (half a percent of GSDP) under the broader extra borrowing envelope; Jharkhand has newly opted in and will receive funds and the additional borrowing permission from the next borrowing round.

Special borrowing window enables states to meet GST shortfalls; Option-1 also grants final instalment permission for additional GSDP borrowing.
Option-1 permits States and Union Territories to meet GST implementation revenue shortfalls by obtaining funds through a centrally arranged special borrowing window and, separately, grants participating States unconditional permission to raise the final instalment of additional borrowing tied to Gross State Domestic Product previously authorised under the national stimulus; the central government has operationalised the window, passed on multiple tranches of funds to opting States/UTs, and issued state-specific additional borrowing permissions following formal acceptance of Option-1.

Auto-population of e-invoice details: taxpayers must verify accuracy and proceed to file their GST returns without awaiting automation.
Auto-population of e-invoice data into GSTR-1 is a facility that experienced delays; taxpayers should not await auto-population and must proceed to prepare and file their GSTR-1 returns. Auto-population for new periods will be done incrementally on a T+2 basis and earlier periods will be processed and made available incrementally with complete data release possibly taking up to two weeks. Taxpayers must verify accuracy of all auto-populated fields and may report discrepancies via the Self Service Portal.

GST revenue collection posts marginal year on year growth; IGST settlements allocated to central and state shares.
Gross GST revenue for November 2020 is presented with component breakdowns (CGST, SGST, IGST including import, and cess) and the count of GSTR 3B returns filed. The release records regular IGST settlement transfers to CGST and SGST and the post settlement receipts accruing to Central and State governments. It compares November receipts with the same month last year, distinguishing growth in import of goods versus domestic transactions, and provides a state wise table of jurisdictional collection changes leading to a reported overall monthly growth rate.

Special borrowing window for GST shortfall enables states choosing Option 1 to receive central borrowings and additional GSDP borrowing permission.
Punjab has opted for Option 1 to address the GST implementation revenue shortfall, entitling it to amounts raised through a centrally operationalised special borrowing window and to unconditional permission to undertake the final instalment of additional GSDP linked borrowing authorised under the central Atmanirbhar package; Punjab will receive funds raised through the window from the next borrowing round, and a state wise annexure sets out additional borrowing permissions and amounts passed on so far to participating States and Union Territories.

E-Way Bill unblocking: online application enables restoration of EWB generation following blockage for return non-filing.
Rule 138E enables blocking of the E-Way Bill generation facility for failure to file returns; taxpayers may now file Form GST EWB-05 online via the GST Portal, attach supporting documents, receive portal notices for personal hearing, respond online, and obtain an officer's order in Form EWB-06 approving restoration for a specified duration or rejecting the application, in which case the facility remains blocked until pending returns are filed.

Tax evasion and illegal manufacture of trademarked cigarettes resulted in arrest and ongoing investigation into the supply network.
The DGGI investigation found clandestine manufacture and clearance of cigarettes without payment of GST and cess, including production under international brand names, indicating trademark infringement and large scale tax evasion. Multi location inquiries, documents and statements identified the principal operator, who was arrested and remanded to judicial custody while further investigations into the distribution network and tax liabilities continue.

Special borrowing window for GST shortfall expands, enabling states to access central borrowings and unconditional additional GSDP-linked borrowing.
The central government's special borrowing window provides participating States and Union Territories with centrally raised funds to cover GST compensation shortfalls; States electing this option also receive unconditional permission to borrow an additional 0.50% of GSDP under the broader authorised fiscal headroom. The mechanism operates by central borrowings passed on to opting governments in instalments, with state-wise allocations and a schedule of transfers recorded; recently joined States will receive funds in subsequent borrowing rounds.

Fraudulent Input Tax Credit schemes: arrest for issuing fake invoices and abetting offences under CGST, investigation ongoing
Arrest reported for orchestrating a scheme to fraudulently pass Input Tax Credit (ITC) by issuing invoices without actual movement of goods and handling commission cash entries, enabling buyers to claim ITC and discharge GST liabilities; alleged offences fall under Section 132 of the CGST Act, 2017, are cognizable and non-bailable, the individual was arrested, produced before a magistrate and remanded to judicial custody while investigations continue.

Input tax credit fraud exposed; operators arrested after routing fake invoices and converting proceeds through informal cash networks.
Investigation uncovered fabricated supplier firms, false GST registrations and fake invoices used to obtain unlawful input tax credit. Bank transaction analysis showed transfers routed to entities controlled by two operators who admitted converting receipts into cash through angadias and supplying bogus bills via sham firms for commission. These firms availed and passed substantial fake input tax credit. On documentary and transactional evidence and confessions, the two operators were arrested and remanded to judicial custody while further investigation continues.