Issuance of fake invoices prompts arrest and GST investigation into fraudulent ITC and IGST refund claims.
DGGI initiated an investigation into the issuance of fake invoices by three firms that enabled buyers to claim ineligible ITC and facilitated fraudulent IGST refund claims; data analytics tied the conduct to a prior exporter operation and identified large aggregate invoice values and tax credits. A director was arrested under Section 69(1) CGST Act in connection with alleged offences under Sections 132(1)(b) and 132(1)(c), while investigations into other principals and related diversion of duty free imports continue.

GST registration problems: CBIC to host webcast addressing taxpayer queries and providing procedural guidance via live stream.
The Directorate General of Systems together with the Directorate General of Taxpayer Services will host a live webcast to respond to taxpayer queries and provide procedural guidance on GST Registration, delivered via a public video stream with an online link for real-time participation and viewing to assist taxpayers with registration-related compliance issues.

Fraudulent input tax credit scheme uncovered; arrests made and prosecution initiated under GST anti-evasion provisions.
Investigation disclosed a network of 23 shell companies issuing invoices without actual supply to generate and pass on fraudulent Input Tax Credit, using banking transactions to simulate legitimacy. The scheme implicated creation of dummy firms, issuance of fake invoices to enable ineligible ITC claims, and seizure of electronic evidence. Allegations were framed under Section 132 of the CGST Act and arrests effected under Section 69(1); the alleged offences are cognizable and non-bailable, and further investigation is ongoing.

Interest Subvention Scheme modification removes Udyog Aadhaar requirement for GST-registered MSMEs; PAN or bank classification permitted for others.
Modification of the Interest Subvention Scheme removes the requirement to produce a Udyog Aadhaar Number for units registered under Goods and Services Tax. Units not registered under GST may instead submit a Permanent Account Number or have their loan account classified as an MSME by the lending bank to meet eligibility documentation requirements under the scheme.

Quarterly GST filing for eligible MSMEs tied to composition levy option, enabling simplified quarterly payment under GST.
Quarterly filing and payment under the GST new return model is available to MSMEs by permitting quarterly returns and payments where taxpayers opt for the composition levy, and the Department of Revenue has indicated no proposal to extend quarterly payment beyond the composition levy route at this stage.

Fraudulent input tax credit claims via circular trading resulted in arrests and investigation under GST penal provisions.
Officers uncovered a circular trading scheme where three related persons used 17 paper firms and fake invoices to wrongfully avail and pass on Input Tax Credit and to file refund claims; the inquiry revealed a hawala conduit and alleged bank collusion, leading to arrests under Section 69(1) and invocation of Section 132 offences under the CGST Act, with further investigation pending.

GST invoice lottery to incentivise B2C billing and curb tax evasion through monthly consumer lucky draws.
A proposed GST lottery would require consumers to scan and upload B2C invoices via a GSTN-developed mobile app to enter monthly lucky draws; eligibility has no invoice value threshold, prize tiers include a bumper and state-wise awards, and funding is to come from the consumer welfare fund derived from anti-profiteering proceeds.

GST revenue collection shows year-on-year domestic growth and IGST settlements affecting central and state shares.
GST revenue for February 2020 totaled Rs. 1,05,366 crore across CGST, SGST, IGST and Cess, with 83.53 lakh GSTR 3B returns filed for January up to 29 February. Regular IGST settlements transferred Rs. 22,586 crore to CGST and Rs. 16,553 crore to SGST, producing post settlement receipts of Rs. 43,155 crore (CGST) and Rs. 43,901 crore (SGST). Domestic transactions rose 12% year on year, total receipts including imports rose 8%, while GST on imports declined 2%.

Input Tax Credit fraud uncovered; bogus invoices and e way bills prompted an arrest and ongoing investigations.
The Anti Evasion wing of CGST Delhi South detected Input Tax Credit fraud involving over thirty entities issuing fake invoices supported by fabricated e way bills to wrongfully claim credits; the scheme produced significant invoice values and a resultant tax shortfall. One person was arrested and remanded to judicial custody, and further investigations and evidence-gathering under GST anti evasion procedures are ongoing.

District-wise export origin data collection mandated to inform trade policy and require GSTIN on export and import filings.
CBIC now requires capture of district-wise origin of export goods and recording of exporters' intent to utilise Free and Preferential Trade Agreements, and mandates that every GST-registered importer and exporter declare their GSTIN on import and export declarations to support ITC claims, IGST refunds, and fraud detection.

Fraudulent Input Tax Credit: arrest for issuing bogus GST invoices and allegedly passing ITC to evade tax liability.
Issuance of bogus GST invoices to wrongfully generate and convey Input Tax Credit (ITC) is alleged; investigators report a proprietor created fictitious sales records and admitted issuing invoices for commission, enabling other entities to claim and transfer ITC to discharge outward supply liabilities. The conduct is framed as cognizable, non-bailable offences under the Central Goods & Services Tax Act, triggering arrest under the Act's procedural provisions and remand to judicial custody, with further criminal investigation ongoing.

Blocking input tax credit empowered for senior tax officers where credits are ineligible or suspected fraudulent, with AI-driven risk checks.
Measures deploy risk based data analytics and Artificial Intelligence to identify taxpayers for verification; an exporter SOP addresses improper IGST refund claims. Regulatory changes tighten entitlement to input tax credit and empower a senior tax officer to block credit in a taxpayer's electronic ledger where there are reasons to believe the credit is ineligible or fraudulently availed.

GST revenue growth reported, noting increased collections, IGST to CGST/SGST settlements and state wise collection trends.
The press release reports aggregate Goods and Services Tax receipts for January 2020, itemising gross monthly receipts by CGST, SGST, IGST (including imports) and cess, states the number of GSTR 3B returns filed, quantifies regular settlements from IGST to CGST and SGST and provides post settlement shares for Central and State Governments, while highlighting year on year domestic growth, import IGST decline and a state wise comparative table of monthly collections and growth rates.

GST amendment adds Daman and Diu to Dadra and Nagar Haveli references and removes a related subclause.
The Regulation amends the definition provisions in section 2 of the Central Goods and Services Tax Act to alter clause (114): inserting the words "and Daman and Diu" after "Nagar Haveli" in sub clause (c) and omitting sub clause (d), thereby adjusting territorial references for the Union Territory under the Central GST framework.

Territorial designation amendment: updates UT name references in the Union Territory GST Act and adjusts defined clause provisions.
Amends the Union Territory Goods and Services Tax Act, 2017 by substituting the territorial description in section 1(2) to read "Dadra and Nagar Haveli and Daman and Diu," and by amending section 2(8) to insert "and Daman and Diu" after "Nagar Haveli" in sub-clause (iii) while omitting sub-clause (iv), thereby revising definitional text and related cross-references.

Staggered GSTR-3B filing deadlines: taxpayers assigned differential monthly due dates based on turnover and location.
A staggered filing regimen for GSTR-3B sets last filing dates without late fees by turnover and state groups: the higher-turnover group retains the 20th monthly deadline, while taxpayers below the turnover threshold are allocated either the 22nd or the 24th monthly deadline according to specified State/UT cohorts; the change is framed as a temporary operational relief to address filing difficulties.

Data exchange and analytics to strengthen GST enforcement, curb fraudulent refunds and improve tax compliance nationwide.
The conference agreed measures to strengthen GST enforcement through inter-agency quarterly API-based data exchange, deployment of data analytics/AI for early detection of fraud, and greater access to banking and FIU information. Agreed steps include a Centre-State committee to frame SOPs against fraudulent refund and inverted-rate refund claims, mandatory Income Tax investigation of major fake ITC and export/import frauds, exploration of linking foreign remittances with IGST refunds for risky exporters, a single bank account for remittances and refunds, self-assessment on business closure, and verification of unmatched Input Tax Credit.

GST revenue growth shows higher domestic collections and IGST settlements, with state-wise variances in monthly receipts.
Gross GST revenue for December 2019 shows increased domestic collections year on year and improving import IGST trends; the release records GSTR 3B filing numbers, details IGST regular settlements to CGST and SGST and specifies post settlement central and state shares. A state wise table compares December 2018 and December 2019 gross domestic GST collections, indicating percentage increases or decreases across jurisdictions.

GST fraud detection exposes bogus invoicing and refund exploitation, leading to arrest under CGST Act provisions.
Detection of a large-scale GST fraud involving organised fake invoicing and exploitation of refund mechanisms for an inverted duty structure; investigators uncovered a network issuing bogus invoices and e-way bills to generate and encash illegitimate input tax credits, recovered electronic evidence, and effected an arrest under the CGST framework for creation of bogus firms through unauthorised use of identity documents.

Grievance redressal mechanism to establish zonal and state committees and a public portal for GST taxpayer complaints.
The GST Council will create zonal and state Grievance Redressal Committees comprising central and state tax officers, trade representatives and other stakeholders for two year terms; replacements will be made for members absent for three consecutive meetings. The committees will examine and resolve specific and general taxpayer grievances, including procedural and IT issues, meet at least quarterly, and use a GSTN portal to record, track and publicly display grievances and actions, with co-chairs ensuring timely entries and updates.