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    <title>RECENT DEVELOPMENTS IN GST</title>
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    <description>Administrative GST changes include a new selectable Personal Hearing option in GST DRC-01 responses on the GST portal, implemented after a High Court-directed outcome, permitting taxpayers to opt for oral hearings where no prior affirmative choice existed. In parallel, a Special Reporting Procedure for pan masala and tobacco manufacturers requires machine registration and monthly inputs-and-outputs reporting via prescribed forms GST SRM-I and GST SRM-II, with GSTN portal facilities enabled to receive these filings. These procedural updates accompany observed year-on-year GST revenue growth and anticipated GST Council and budgetary discussions on rate rationalization and tax reforms.</description>
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