Goods and Services Tax

Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
Case-Laws
GST
Section 16(2)(c) makes actual payment of tax by the supplier a foundational condition for input tax credit and is constitutionally valid. Credit cannot, however, be denied mechanically merely because a supplier's registration was cancelled or its returns show nil or short tax liability. Adjudication must assess the genuineness of supply, recipient evidence, circumstances of supplier default, available recovery action against the supplier, and the applicable statutory framework. Proceedings under Section 74 must state the foundational facts establishing fraud, wilful misstatement or suppression by the recipient; supplier fraud cannot be attributed without a direct factual link. Pending and concluded matters require fresh adjudication or reconsideration with hearing and without coercive recovery until determination.
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Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.
Case-Laws
GST
Input tax credit remains conditional on the supplier's payment of tax; the constitutional challenge to that condition and the request to read it down were rejected. A demand based on retrospective cancellation of supplier registrations must, however, establish the statutory elements of fraud, wilful misstatement or suppression to evade tax. General audit objections without supplier-wise invoices, cancellation dates, attributable credit, supporting material, or findings on the taxpayer's defence of genuine transactions and contemporaneous registrations do not provide the required factual and statutory foundation. The demand and consequential proceedings were set aside and remanded for fresh adjudication after notice and an effective hearing, without deciding the merits.
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GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.
Case-Laws
GST
GST registration cancelled solely for non-filing of returns may be restored conditionally, since continued cancellation prevents invoicing and business operations and may hinder tax recovery. Restoration requires filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. Compliance enables restoration and permits final determination of tax liability through filed returns; non-compliance results in cancellation continuing.
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Electronic Cash Ledger Credits Do Not End Delayed GST Interest Until Debited Against Return Liability
Case-Laws
GST
Interest on delayed GSTR-3B liabilities continues until the Electronic Cash Ledger is debited and the amount is credited to the electronic liability register; a cash-ledger credit alone is a deposit, not payment of an identified tax liability. The further proviso to Rule 88B(1), which excludes continuously available cash-ledger balances from interest computation, operates prospectively because it provides substantive relief without retrospective language. Failure to provide a requested personal hearing breaches Section 75(4), but does not require remand where no surviving prejudice, factual dispute, or unconsidered defence exists. A show-cause notice remains adequate where its basis was understood and fully answered without prejudice.
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Recurring-issue exception to GST appeal thresholds requires genuine wider implications; absent proof, the departmental appeal is not maintainable.
Case-Laws
GST
Board monetary-limit litigation policy permits a departmental GST appeal below the prescribed threshold only where a stated exclusion applies. The recurring-issue or interpretation exclusion requires genuine recurring or wider revenue implications; it does not cover every interpretative dispute, mere disagreement with an appellate order, or a general need to construe a provision. As no recurring or cascading implication was pleaded or established, the Revenue appeal against penalty deletion following Section 128A relief was dismissed as not maintainable. Whether that relief could be granted without the prescribed application remained open.
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Advisory on “Multistate Registration” Facility for GST Registration
GST
Dated:- 3-10-2026

1. It is informed that an option for “Multistate Registration” has been introduced. The functionality enables taxpayers to apply for registration in multiple States/UTs simultaneously. Taxpayers seeking GST registration in more than one State/UT under the same PAN can use this functionality. Currently, the functionality is available only for Normal Taxpayers.

2. A “Multistate Registration” tab has been introduced in the homepage of the Common Portal, where Taxpayers can select multiple States/UTs for registration. Upon selection of the required States/UTs, a Master TRN is generated.

3. Using the Master TRN, the applicant can prov

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GST refund withholding under Section 54(11) remains available during anti-evasion proceedings without a separate judicial stay.
Case-Laws
GST
Section 54(11) of the CGST Act permits withholding an export IGST refund where the underlying refund order is subject to appeal or other pending proceedings and, after hearing the taxable person, the Commissioner independently concludes that release would adversely affect revenue because of fraud or malfeasance. This statutory safeguard operates without a separate judicial stay; a proposed appeal alone is insufficient, but an already commenced anti-evasion investigation may qualify as pending proceedings. Material concerning allegedly non-genuine or non-operational suppliers and unestablished goods movement supported the withholding. Questions on supply genuineness remained for GSTAT; withholding was sustained and writ relief refused.
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Resolution-plan extinguishment bars unfiled GST dues and permits writ review despite a statutory appellate remedy.
Case-Laws
GST
Approved resolution plans bind government authorities, extinguishing pre-approval statutory dues not lodged in insolvency proceedings or provided for in the plan, where the plan covers known and unknown, assessed and unassessed claims. Such extinguishment prevents subsequent GST demand notices, adjudication and recovery because determination cannot survive independently of the extinguished liability. The CGST first-charge provision yields to the IBC's overriding effect, and liquidation cannot revive the liability. Writ jurisdiction remains available despite an appellate remedy where proceedings lack jurisdiction and the dispute is a pure legal issue on admitted facts; a pre-deposit appeal need not be pursued.
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Section 74 fraud allegations must be particularised; an ITC mismatch alone cannot sustain a notice for wrongful credit.
Case-Laws
GST
Section 74 of the HPGST Act requires a show cause notice to state the foundational facts showing that wrongful availment or utilisation of input tax credit resulted from fraud, wilful misstatement, or suppression of facts to evade tax. Bare, alternative recitals of those expressions, without identifying the taxpayer's precise conduct and linking it to the alleged default, do not meet that requirement. An ITC mismatch or short payment alone cannot justify Section 74 unless the notice records supporting reasons and facts. The High Court set aside the defective notice, permitted a fresh notice within 60 days without limitation bar, and kept the challenge to ITC provisions open.
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Bail in CGST prosecution: completed investigation and documentary evidence supported release subject to safeguards against trial interference.
Case-Laws
GST
Bail in a CGST prosecution involving alleged diversion of online-gaming merchant funds was granted because pre-conviction detention is not punitive and must secure attendance at trial. Completed investigation, filing of the complaint, documentary evidence, Magistrate-triable offences, and absence of criminal antecedents or material showing witness tampering, flight risk, repeat offending, or exceptional circumstances meant continued custody was unjustified. Delay likely to prevent trial completion within a reasonable time further supported release, subject to attendance and non-interference safeguards.
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Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.
Case-Laws
GST
GST demand challenges founded on claims that supplies were exempt fuelwood and charcoal require substantiation during adjudication; where that defence is not properly supported, the statutory appeal is the appropriate remedy. The taxpayer may clarify an apparently incorrect reference to Form GSTR-8A before the Appellate Authority by filing supporting material. Despite substantial recovery of the confirmed demand, an appeal filed within the permitted period must be decided without applying limitation.
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Ex parte GST assessment permits fresh adjudication subject to reply and disputed-tax pre-deposit despite expired appellate limitation.
Case-Laws
GST
Ex parte GST assessment is addressed where statutory appellate limitation prevents appellate recourse. Fresh consideration is contemplated because the demand was made ex parte, provided the taxpayer files a reply to the show-cause notice, treats the impugned order as an addendum, and makes pre-deposit of the disputed tax. The respondent must then decide the matter on merits after hearing the taxpayer. Non-compliance permits proceedings in accordance with law as though the writ petition had been dismissed in limine.
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Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.
Case-Laws
GST
Rule 86A limits restrictions on input tax credit in an electronic credit ledger to one year and provides a statutory route for unblocking. A person whose credit is blocked must approach the Commissioner for an order under Rule 86A(2). Where registration is subsequently cancelled and a demand is determined, unblocking cannot be pursued solely by relying on issues concerning communication of the blocking reasons. The cancellation and demand orders must first be validly challenged; an unblocking request may then be made in accordance with law.
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Input tax credit on unpaid consideration attracts interest despite later financial credit-note settlement and retained credit entitlement.
Case-Laws
GST
Input tax credit proportionate to consideration unpaid beyond 180 days must be added to output tax liability, and interest runs from availment until a financial or commercial credit note is received and recorded. A supplier's full waiver through such a credit note leaves no unpaid supply value and permits retention of original-invoice credit because the note does not reduce transaction value or invoice tax; beneficial Board clarifications bind departmental officers. Recorded unpaid balances and a bona fide view, later supported by clarification, do not establish fraud, wilful misstatement, or suppression merely because audit detected the issue. The GST demand for credit and penalty fail, while interest for the intervening period remains payable.
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Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory penalty.
Case-Laws
GST
Input tax credit on goods and services used to construct a resort building and its civil structures is blocked where construction is on the taxable person's own account. The retrospective definition of plant and machinery excludes land, buildings and civil structures; a resort supplying accommodation and restaurant services cannot invoke that exception. Residual credit requires specific proof that inputs are movable assets or qualifying plant and machinery, rather than a general verification request. Interest applies only to wrongly availed credit actually utilised, measured by reduction of the electronic credit ledger below the disputed credit. Failure to pay tax and interest within 30 days of the show cause notice removes penalty immunity. An appellate authority should address cited binding precedent, although fresh final-fact adjudication may cure the omission without prejudice.
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Detention authority ends when transit ends; curable e-way bill omissions cannot justify penalties without tax-evasion intent.
Case-Laws
GST
Section 129 confines detention of goods to the period of transit and does not support detention after the vehicle has reached the consignee's registered premises. A promptly corrected Part-B omission in an e-way bill, supported by valid invoices and Part-A details, was treated as a minor procedural lapse that could not justify detention or penalty absent revenue loss or evidence of intent to evade tax. An adjudication order dated before the personal hearing breached audi alteram partem by rendering the hearing ineffective. The detention, tax demand and penalty were set aside, with refund of amounts collected under protest and applicable statutory interest.
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Revised anti-profiteering methodology permits project-level ITC recalculation, requiring homebuyer refunds with interest while excluding retrospective penalties.
Case-Laws
GST
Pending real-estate anti-profiteering investigations may be remanded for fresh project-level computation of input-tax-credit savings and allocation by total area where the earlier methodology is legally unsustainable. A fresh Standing Committee reference is unnecessary where the original reference remains alive and the DGAP acts under remand. The investigation-report time limit is directory, particularly where delayed records caused the delay, and notice, disclosure of the fresh report and opportunity for objections satisfy natural justice. Input-tax-credit benefit must be actually passed to homebuyers through commensurate price reduction; unpassed benefit is refundable with interest proportionate to sold area. A penalty provision does not apply where the entire contravention ended before its commencement.
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Technical transport-document discrepancies cannot justify tax penalties without reliable evidence of deliberate contravention and intent to evade tax.
Case-Laws
GST
Address and business-particular discrepancies in transport documents do not by themselves establish deliberate contravention or intent to evade tax. Where goods are accompanied by a tax invoice and e-way bill and no quantity or quality discrepancy exists, technical or procedural defects require independent, reliable evidence of evasion before a penalty may be sustained. Penalty proceedings cannot rest on assumptions or unsubstantiated allegations. In the absence of sufficient evidence of intent to evade tax, the penalty and the appellate order sustaining it were set aside.
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GSTR return mismatches require liability verification, with reasoned reconsideration where tax, interest, penalty, and credit issues remain unresolved.
Case-Laws
GST
GSTR-1 and GSTR-3B mismatch requires verification of its cause, reconciliation with liability records and subsequent payments, and a determination whether tax remains unpaid; a numerical difference alone cannot establish short payment. Input tax credit reversal demands require a separate statutory basis and computation. Ex parte disposal following non-appearance remains subject to a reasoned determination of material grounds. Statutory claims concerning interest and penalty waiver, service of notices, and duplicate proceedings require examination against applicable conditions and records. The appellate order was set aside and remanded for fresh determination of actual liability and statutory claims.
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Expired e-way bills alone do not establish tax-evasion intent, requiring independent evidence before GST penalties may be imposed.
Case-Laws
GST
Expiry of an e-way bill constitutes a procedural or documentary lapse and, without independent evidence, does not by itself establish an intention to evade tax for imposing a GST penalty. Penalty requires assessment of surrounding circumstances, including whether goods were diverted, the transaction was suppressed, goods differed from declarations, or the destination was undisclosed. Where none of these factors is present, the penalty lacks a factual basis and is unsustainable.
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Gross and Net GST revenue collections for the month of September, 2026
GST
Dated:- 1-10-2026

The gross and net GST revenue collections for the month of September, 2026.

Thanks,

Team GSTN

=============
Document 1GST Gross and Net Collections as on 30/9/2026 (Amount in crores)
Monthly Yearly
GST Collections Sep-25 Sep-26 % Growth Sep-25 Sep-26 % Growth
A B C D = C/B E F G = F/E
A.1. Domestic
CGST 33,645 37,762 2,21,817 2,42,922
SGST 41,836 45,363 2,75,291 2,91,150
IGST 49,853 54,871 3,27,354 3,40,294
Gross Domestic Revenue 1,25,334 1,37,996 10.1% 8,24,462 8,74,366 6.1%

A.2. Imports
IGST 52,031 65,525 2,92,627 3,71,912
Gross Import Revenue 52,031 65,525 25.9% 2,92,627 3,71,912 27.1%
A.3. Gross GST Revenue(A.1+A.2)
CGST 33,645 37,762 2,21,817 2,42,922
SGST 41,836 45,363 2,75,291 2,91,150
IGST 1,01,883 1,20,396 6,19,980 7,12,206
Total Gross GST Revenue 1,77,365 2,03,521 14.7% 11,17,088 12,46,278 11.6%
B.1. Domestic Refunds
CGST 3,397 3,1

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GST Revenue 1,49,517 1,76,520 18.1% 9,65,455 10,66,116 10.4%

Note:

(1) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

Table 1: SGST & SGST portion of IGST settled to States/UTs in September, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1
State/UT Sep-25 Sep-26 Growth (%) Sep-25 Sep-26 Growth (%)
Jammu and Kashmir 291 203 -30% 659 670 2%
Himachal Pradesh 195 201 3% 397 537 35%
Punjab 738 878 19% 2,141 2,473 16%
Chandigarh 55 67 22% 181 211 17%
Uttarakhand 487 384 -21% 772 820 6%
Haryana 1,938 2,113 9% 3,884 4,445 14%
Delhi 1,395 1,493 7% 2,837 3,199 13%
Rajasthan 1,457 1,486 2% 3,525 3,695 5%
Uttar Pradesh 2,587 2,871 11% 5,806 7,277 25%
Bihar 784 950 21% 2,406 2,822 17%
Sikkim 31 96 210% 76 149 97%
Arunachal Pradesh 45 65 46% 138 149 8%
Nagaland 24 34 41% 84 95 13%
Manipur 18 44 150% 87 93 6%
Mizoram 14 17 24% 72 71 -1%
Tripura 40 41 3% 136 124 -9%
Meghalaya 51 58 13% 138 146 5%
Assam

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GST1
2025-26 2026-27 Growth 2025-26 2026-27 Growth
Jammu and Kashmir 1,542 1,538 0% 4,026 4,630 15%
Himachal Pradesh 1,383 1,417 2% 3,037 3,660 21%
Punjab 4,967 5,612 13% 13,101 15,314 17%
Chandigarh 372 414 11% 1,123 1,365 22%
Uttarakhand 3,292 2,740 -17% 5,007 5,799 16%
Haryana 12,700 13,331 5% 23,058 29,108 26%
Delhi 10,103 9,672 -4% 19,069 19,558 3%
Rajasthan 9,700 9,929 2% 22,113 24,488 11%
Uttar Pradesh 18,495 20,102 9% 41,025 48,604 18%
Bihar 5,247 5,307 1% 15,288 16,692 9%
Sikkim 281 339 20% 599 681 14%
Arunachal Pradesh 416 459 10% 1,106 1,142 3%
Nagaland 211 222 6% 620 630 2%
Manipur 197 199 1% 561 517 -8%
Mizoram 115 115 0% 465 492 6%
Tripura 290 307 6% 844 846 0%
Meghalaya 353 415 18% 870 995 14%
Assam 3,501 5,296 51% 8,764 10,854 24%
West Bengal 12,780 12,595 -1% 22,904 24,949 9%
Jharkhand 4,816 4,622 -4% 7,405 5,685 -23%
Odisha 9,220 10,219 11% 12,056 12,259 2%
Chhattisgarh 4,581 5,050 10% 7,161 6,260 -13%
Madhya Pradesh 7,501 7,679 2% 17,371 18,5

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2,549 18%
Chandigarh 229 238 4%
Uttarakhand 1,665 1,277 -23%
Haryana 9,882 10,097 2%
Delhi 5,691 6,354 12%
Rajasthan 4,165 4,151 0%
Uttar Pradesh 7,516 8,882 18%
Bihar 1,590 1,700 7%
Sikkim 396 194 -51%
Arunachal Pradesh 93 136 46%
Nagaland 55 76 39%
Manipur 37 92 145%
Mizoram 29 38 29%
Tripura 89 86 -4%
Meghalaya 191 164 -14%
Assam 1,287 2,415 88%
West Bengal 5,229 5,549 6%
Jharkhand 2,360 2,456 4%
Odisha 3,964 4,356 10%
Chhattisgarh 2,347 2,366 1%
Madhya Pradesh 3,041 3,198 5%
Gujarat 10,419 12,222 17%
Dadra and Nagar Haveli and Daman & Diu 366 384 5%
Maharashtra 25,973 29,986 15%
Karnataka 12,001 13,884 16%
Goa 533 494 -7%
Lakshadweep 2 1 -21%
Kerala 3,010 3,328 11%
Tamil Nadu 10,670 10,188 -5%
Puducherry 259 179 -31%
Andaman and Nicobar Islands 35 50 42%
Telangana 4,512 5,327 18%
Andhra Pradesh 3,384 3,599 6%
Ladakh 44 50 15%
Other Territory 206 265 28%
Center Jurisdiction 392 536 37%
Grand Total 1,25,334 1,37,996 10%

2 Does not include GST o

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6 Haryana 2,97,005 4,529 5,595 19,705 29,829 3,71,679 6,190 7,736 22,850 36,775 10,719 13,331 42,555 66,605 -3.5% 24.2% 10.1%
7 Delhi 3,86,872 3,523 4,061 9,554 17,138 5,57,201 4,951 5,611 14,713 25,275 8,474 9,672 24,268 42,414 0.0% 4.5% 2.7%
8 Rajasthan 4,03,437 3,587 4,404 4,172 12,163 5,88,566 4,354 5,525 4,560 14,439 7,941 9,929 8,732 26,601 -4.0% -5.4% -4.7%
9 Uttar Pradesh 10,37,116 7,469 9,252 11,485 28,206 12,13,745 8,793 10,850 10,527 30,170 16,262 20,102 22,012 58,376 16.2% 12.3% 14.2%
10 Bihar 3,35,927 1,249 2,181 1,421 4,850 4,07,989 1,430 3,127 715 5,271 2,679 5,307 2,135 10,122 7.4% -6.2% -0.1%
11 Sikkim 5,267 99 167 421 687 6,929 121 171 179 472 220 339 600 1,159 -48.6% -59.8% -53.8%
12 Arunachal Pradesh 9,684 113 136 39 288 13,376 266 323 54 644 379 459 93 932 3.0% 15.1% 11.1%
13 Nagaland 4,866 70 78 34 182 6,935 110 144 70 323 180 222 103 505 0.8% 22.7% 13.8%
14 Manipur 6,860 41 52 20 113 9,467 123 147 39 309 164 199 59 422 3.2% 6.1% 5.3%
15 Mizoram 4,354 3

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61 10,383 12,066 11,662 34,111 8,26,992 13,152 14,954 13,545 41,651 23,535 27,020 25,206 75,762 13.9% 10.2% 11.9%
26 Dadra and Nagar Haveli 7,266 145 182 668 995 9,973 222 313 1,120 1,654 367 494 1,788 2,649 12.4% 10.7% 11.3%
27 Maharastra 8,96,188 25,739 29,050 36,263 91,051 12,09,143 31,003 34,350 36,893 1,02,246 56,742 63,400 73,156 1,93,297 13.1% 4.9% 8.6%
29 Karnataka 4,73,053 10,743 12,813 19,278 42,834 6,72,921 12,471 14,410 17,178 44,058 23,214 27,223 36,456 86,892 10.5% 11.7% 11.1%
30 Goa 21,088 426 519 399 1,344 30,331 792 926 481 2,199 1,218 1,446 880 3,544 -9.0% 4.2% -1.2%
31 Lakshadweep 286 3 4 1 8 283 2 2 1 5 5 6 3 14 -4.2% -20.8% -11.3%
32 Kerala 1,85,870 4,446 5,181 1,943 11,569 2,71,826 3,065 3,789 1,336 8,189 7,510 8,970 3,279 19,759 12.7% 7.1% 10.3%
33 Tamil Nadu 5,42,132 8,288 10,103 10,320 28,712 7,39,648 10,601 13,744 10,906 35,250 18,889 23,847 21,225 63,962 -2.3% -3.9% -3.2%
34 Puducherry 10,911 81 117 276 475 16,238 134 179 409 721 215 296 684 1,196 -5.

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Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
Case-Laws
GST
CGST arrest commences when the person is actually deprived of liberty and placed in custody, not merely when present during a search, inquiry or statement recording. The twenty-four-hour period for production before a Magistrate runs from that actual arrest. Where a judicial undertaking requires seven working days' prior notice of arrest, a summons requiring attendance, evidence or documents is insufficient because it does not communicate a contemplated arrest. The Commissioner's arrest authorisation must contain and disclose reasons to believe, supporting material and application of mind before arrest. An arrest memo cannot substitute for that authorisation; failure of prior communication vitiates the arrest and later remand cannot cure the defect.
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GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
Case-Laws
GST
Section 67(2) of the CGST Act does not permit seizure of cash or securities merely because they are found during a GST search. Goods excludes money and securities, and the residuary expression “things” cannot be used to include items expressly excluded from goods. Cash being allegedly unaccounted, or an unsatisfactory explanation of its source, does not by itself establish the necessary nexus with GST proceedings. Money seized without authority must be returned or refunded. Interest and compensation for the unlawful seizure were not awarded, and other remedies remain available in law.
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Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
Case-Laws
GST
Refund of unutilised input tax credit under an inverted duty structure remains available where higher-taxed packing materials used to make sulphur marketable in customised packets cause credit accumulation, even though the principal goods at input and output stages are identical. Statutory refund conditions do not exclude such claims based on identity of the principal goods. CBIC circulars issued for uniform implementation cannot add restrictions or curtail the statutory entitlement. The Tribunal upheld the taxpayer's refund and directed release of the sanctioned amount, dismissing the Revenue's appeal.
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Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
Case-Laws
GST
Transporting separately identifiable higher-value copper scrap under transit documents describing aluminium scrap constitutes more than a classification dispute or clerical error and supports an inference of intent to evade tax. Tax and penalty under section 129 may follow where the discrepancy conceals higher-value goods, particularly alongside repeated document irregularities. An invoice and e-way bill generated only after interception are post-detection measures; without statutory authority, they cannot validate the original transit-document breach or rebut the inference of tax evasion.
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