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    <title>RECENT DEVELOPMENTS IN GST</title>
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    <description>A 28% GST rate has been recommended for online gaming, casinos and race courses while valuation issues remain unresolved; GST collections have risen due to compliance measures and technology, prompting rate rationalization discussions. Administrative changes include GSTN advisories on negative liability for composition taxpayers, new Annual Aggregate Turnover functionality with amendment and officer review, temporary portal reporting for a new intermediate rate, and guidance on incomplete GSTR 2B. Judicial/regulatory updates note the one third land abatement held ultra vires and that show cause notices may be issued to recover adjudication granted refunds.</description>
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