Author: admin_gst

GST collection rises by 20pc to Rs 9,925 cr in Feb
GST
Dated:- 3-3-2025
PTI
Chandigarh, Mar 3 (PTI) Gross GST revenue in Haryana rose by 20 per cent to Rs 9,925 crore in February 2025 from Rs 8,269 crore in the same month of last year, an official release said.
The Excise and Taxation Department, Haryana, has achieved significant growth in the collection of Goods and Services Tax (GST), the release said.
In February 2025, Gross GST revenue of Rs 1,83,646 crore was collected in the country, which is 9.1 per cent more than the GST revenue of the same month last year, it said.
“At the same time, the gross GST collection in Haryana in February 2025 is Rs 9,925 crore, while in February 2024, it was Rs 8,269 crore, which shows an i

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Advisory: Enhancements in Biometric Functionality – Allowing Directors to Opt for Biometric Authentication in Their Home State
GST
Dated:- 3-3-2025

Dear Taxpayers,
You may be aware that new GST registration applicants who opt for Aadhaar authentication are required to undergo the process either through OTP verification or Biometric Authentication at a designated GST Suvidha Kendra (GSK), based on system-driven data analysis. To facilitate a seamless process, GSTN provides a slot booking facility, with the link shared in the intimation email sent to the applicant.
As per the existing system, applicants selected for Biometric Authentication must visit the designated GSK mapped to their jurisdiction. However, GSTN has now introd

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any GSK in their Home State through this email.
2. To avail of this option, such Promoter/Director must follow the instructions provided in the intimation email and select a GSK within their home state.
3. The selection of a GSK in the Home State is a one-time facility and cannot be changed once selected. Promoters/Directors are advised to choose their GSK carefully.
4. This facility is currently available in 33 States/UTs where Biometric Authentication has been enabled. It will soon be extended to the remaining three states: Uttar Pradesh, Assam, and Sikkim. Such Promoters/Directors whose Home State is other than Uttar Pradesh, Assam, or Sikkim can opt for any GSK in their Home State.
5. Upon selection of a Home-State GSK, the Promote

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Gross and Net GST revenue collections for the month of Feb, 2025
GST
Dated:- 3-3-2025

Please click on the link below to view the gross and net GST revenue collections for the month of February, 2025.
Thanks,
Team GSTN
=============
Document 1
GST Gross and Net Collections as on 28/02/2025 (Amount in crores)
GST Collections
Monthly
Feb-24 Feb-25 % Growth
Feb-24
Year To Date
Feb-25
% Growth
A
B
C
D = C/B-1
E
F
G = F/E-1
A.1. Domestic
CGST
31,785
35,204
3,41,178
3,75,631
SGST 39,615
43,704
4,27,449 4,66,557
IGST
45,505
50,049
4,96,079
5,53,511
CESS
11,854
12,987
1,21,376
1,30,776
Gross Domestic Revenue
1,28,760
1,41,945
10.2%
13,86,083 15,26,474
10.1%
A.2. Imports
IGST
CESS
Gross Import Revenue
38,593
984
39,578
40,821
4,42,764
4,75,971
880
41,702
10,919
10,274
5.4%
4,53,683
4,86,245
7.2%
A.3. Gross GST Revenue(A.1+A.2)
CGST 31,785
SGST 39,615 43,704
IGST 84,098 90,870
CESS 12,839 13,868
35,204
3,41,178
3,75

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31,178
9.3%
1,19,337 1,28,056
12,75,568 14,02,841
10.0%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST
CESS
Net Customs Revenue
29,602
888
30,490
30,816
763
31,579
3.6%
3,53,365
9,417
3,62,782
3,68,064
8,601
3,76,665
3.8%
C.3 Net Revenue (C.1+C.2))
Total Net GST Revenue 1,50,528
CGST 29,537 32,597
SGST 36,749 40,621
IGST 71,796 76,057
CESS 12,446 13,481
1,62,758
3,14,249
3,44,758
3,94,020 4,27,580
8,01,327 8,70,512
1,28,754
1,36,656
8.1% 16,38,350 | 17,79,506
8.6%
Note:
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during February, 2025¹
State/UT
Jammu and Kashmir
Himachal Pradesh
Punjab
Chandigarh
Feb-24
Feb-25
Growth (%)
532
523
-2%
746
869
16%
1,955
2,125
9%
211
236
12%
Uttarakhand
1,525
1,656
9%
Haryana
8,269
9,925
20%
Delhi
5,544
6,074
10%
Rajasthan
4,211
4,787
14%
Uttar Pradesh
8,054
9,155
14%
Bihar
1,491

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ettlement SGST
(Rs. in crore)
Post-Settlement SGST²
State/UT
2023-24
2024-25 Growth
2023-24
2024-25 Growth
Jammu and Kashmir
2,680
2,735
2%
7,415
7,980
8%
Himachal Pradesh
2,371
2,484
5%
5,138
5,682
11%
Punjab
7,689
8,440
10%
20,240
22,721
12%
Chandigarh
626
710
13%
2,117
2,176
3%
Uttarakhand
4,934
5,321
8%
7,708
8,588
11%
Haryana
18,568
21,274
15%
31,975
36,542
14%
Delhi
14,235
16,247
14%
29,187
33,063
13%
Rajasthan
15,762
16,688
6%
35,505
39,971
13%
Uttar Pradesh
29,560
31,638
7%
69,782
77,295
11%
Bihar
7,478
8,350
12%
24,231
26,043
7%
Sikkim
387
366
-6%
877
887
1%
Arunachal Pradesh
548
484
-12%
1,721
1,634
-5%
Nagaland
270
260
-4%
955
976
2%
Manipur
310
320
3%
1,011
1,040
3%
Mizoram
245
241
-2%
879
855
-3%
Tripura
455
494
9%
1,435
1,567
9%
Meghalaya
550
561
2%
1,557
1,639
5%
Assam
5,413
5,839
8%
13,347
14,122
6%
West Bengal
21,407
21,938
2%
38,

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t GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST
settled to the States/UTS
Table 3: State Wise/Approving Authority wise Domestic Collection
Period Apr-24 to Feb-25
(Rs. In Crores)
Collection by Central Formations
Collection by State Formations
TOTAL
State
Code
State
No.of GSTINS as on
28th Feb 2025
No.of GSTINS as
CGST
SGST
IGST
CESS
TOTAL
CGST SGST
IGST
CESS TOTAL CGST
SGST
IGST
CESS TOTAL
Growth in 2024-25 (upto
Feb-25)
on 2023-24 (upto Feb-24)
CENTER STATE TOTAL
on 28th Feb 2025
1 Jammu and Kashmir
58,341
717
1,080
1,038
39
2,875
92,588
1,204
1,655
779
68
3,706
1,921
2,735
1,817
107
2 Himachal Pradesh
49,091
773
1,083
2,235
16
4,107
80,074
1,005
1,401
2,999
11
5,415
1,778
2,484
5,234
27
3 Punjab
1,75,337
2,555
3,815
3,974
228
10,573
2,35,900
3,378
4,625
5,786
189
13,977
5,933
8,440
9,760
416
4 Chandigarh
13,580
247
318
629
12
1,206
5 Uttarakhand
89,167

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1.2% 6.5%
11.1% 9.7%
6.8% 13.0%
8.6%
10.4%
9.9%
11 Sikkim
4,851
101
130
1,865
1
2,097
6,586
179
236
1,201
1
1,617
280
366
3,066
1
3,714
14.4% 2.9% 9.1%
12 Arunachal Pradesh
8,058
132
161
63
1
356
11,436
262
323
84
2
670
394
484
147
2
1,027
-18.6% -4.6% -9.9%
13| Nagaland
4,394
86
109
32
9
236
6,555
122
151
74
14
361
208
260
106
22
597
14 Manipur
5,807
69
93
28
0
191
8,866
160
227
65
0
452
229
320
93
1
642
15 Mizoram
3,502
76
99
31
0
207
5,154
100
142
17
1
259
176
241
48
1
466
5.2% -10.8% -5.1%
-11.1% 16.9% 6.9%
15.4% -4.2% 3.6%
16 Tripura
13,610
163
204
54
0
421
19,495
225
290
95
2
613
388
494
149
3
1,034
8.8% 12.3%
10.9%
17 Meghalaya
12,403
152
188
452
3
794
18,591
306
373
441
10
1,130
458
561
893
13
1,924
-5.9% -6.0% -6.0%
18 Assam
1,00,613
1,887
2,464
1,377
814
6,541
1,28,420
2,701
3,375
2,607
483
9,166
4,588
5,839
3,983
1,297
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6,563
187
249
1,079
1
1,516
26 Haveli
27 Maharastra
7,41,383
39,351
46,058
51,961
17,900
1,55,270
9,539
10,64,628
29 Karnataka
30 Goa
4,12,773
17,943
15,589
19,336
30,735
8,544
682
918
1,078
35
15
74,208
6,27,543
2,712
27,906
347
429
50,320
56,786
17,963 21,800
1,207
1,463
1,730
60,090 5,856
24,145 7,954
1,076
3
2,509
1,73,051
71,859
535
89,671
7
3,753
677 2,809
1,02,844 1,12,051
33,552 41,136 54,881
1,888
23,755
16,497
4,024
3,28,321
3.7% 3.6% 3.6%
13.4% 11.3% 12.3%
2,381
2,155
42
31 Lakshadweep
220
3
4
2
0
9
231
3
4
2
0
9
6
8
4
32 Kerala
1,66,160
6,050
33 Tamil Nadu
4,71,252
13,704
7,454
17,437
3,301
18,323
31
16,836
2,57,187
4,673
6,166
2,555
49
13,443
10,724
13,620
5,856
80
1,46,066
6,466
18
30,280
7,829
57,294
34 Puducherry
9,687
127
198
462
4
790
6,88,290
15,158
17,427
202
24,316
307
19,572
712
62,026
31,131
41,753
37,895
8,541
1,306
9
1,823
329
505

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E-way Bill Expiry During Stock Transfer Not Grounds for Detention When No Tax Evasion Intent Proven
Case-Laws
GST
HC ruled in favor of petitioner regarding detained goods due to expired e-way bill during intra-state stock transfer. While authorities detained goods citing e-way bill expiration, petitioner demonstrated goods were part of legitimate stock transfer between units, not a sale transaction. Driver's delay was documented through contemporaneous letter explaining personal emergen

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GST Show Cause Notice Challenges Must Be First Addressed Before Adjudicating Authority Under Section 74
Case-Laws
GST
HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling r

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Tax Appeal Filed on 90th Day Counted from Email Date Cannot Be Rejected When Original Order Was Two Days Earlier
Case-Laws
GST
HC overturned dismissal of tax appeal that was rejected due to two-day filing delay. Appeal was filed on 90th day from email communication dated 22.12.2023 of original order dated 20.12.2023. Under Section 107 of KGST Act 2017, three-month appeal period runs from order date or communication date. Appellant had filed rectification application with delay condonati

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IGST Refund Rejection Order Overturned: Exporter Not Given Fair Chance to Explain Data Mismatch Under Rule 96(4)
Case-Laws
GST
HC set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-exporter, made zero-rated supplies under Section 16 of IGST Act, 2017, through invoices dated April 17 and June 3, 2023, with corresponding shipping bills. Refund was withheld under Rule 96(4) due to data mismatch between shipping bil

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Bank Account Provisional Attachment Under GST Section 83 Upheld After Hearing Objections and Passing Reasoned Order
Case-Laws
GST
HC dismissed writ petition challenging provisional bank account attachment. Petitioner was granted hearing opportunity per earlier court directive and filed objections, which authorities rejected on October 30, 2024. Show cause notice under Sec. 74 was adjudicated with final order issued. Provisional attachment justified under Sec. 83 for one year until July

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GST Show-Cause Notices Without Physical or Digital Signatures of Proper Officer Declared Invalid Under Rule 142
Case-Laws
GST
HC ruled that GST show-cause notices and final orders lacking physical or digital signatures of the Proper Officer are legally invalid. The court emphasized that Rule 142 of GST Rules mandates prescribed Forms requiring signatures, making it a statutory requirement rather than optional. The presence of signature fields in DRC-01 and DRC-07 forms establishes this

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GST collections rise 9 pc to Rs 1.84 lakh cr; indicate economic revival, say experts
GST
Dated:- 1-3-2025
PTI
New Delhi, Mar 1 (PTI) Gross GST collections rose by 9.1 per cent to about Rs 1.84 lakh crore in February, boosted by domestic consumption and indicating potential economic revival.
As per the official data released on Saturday, on a gross basis, mop up from Central GST stood at Rs 35,204 crore, State GST at Rs 43,704 crore, Integrated GST at Rs 90,870 crore and compensation cess of Rs 13,868 crore.
GST revenues from domestic transactions jumped 10.2 per cent to Rs 1.42 lakh crore while that from imports grew 5.4 per cent to Rs 41,702 crore during February.
Total refunds issued during February were Rs 20,889 crore,

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ement of domestic and export refunds, including those related to inverted duty structures, demonstrates its commitment to easing working capital pressures on businesses,” Agarwal said.
KPMG, Indirect Tax Head & Partner, Abhishek Jain said, “GST collections growth of 10.2 per cent on domestic supplies and overall growth of 9.1 per cent indicates a potential revival of economy for Q4. If the Maha Kumbh effect comes into play, next month's revenue growth could be even better”.
Deloitte India Partner MS Mani said while GST collections in large manufacturing and consuming states like Haryana, UP, Maharashtra, Tamil Nadu, MP, Karnataka have shown handsome increases in the range of 10- 20 per cent, a detailed evaluation on the reasons for the

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GST collections rise 9.1 pc to Rs 1.84 lakh cr in February
GST
Dated:- 1-3-2025
PTI
New Delhi, Mar 1 (PTI) Gross GST collections rose by 9.1 per cent to about Rs 1.84 lakh crore in February, official data showed on Saturday.
Gross Goods and Services Tax (GST) revenue includes a 10.2 per cent jump in domestic revenues at Rs 1.42 lakh crore and 5.4 per cent rise in revenues from imports to Rs 41,702 crore during February.
As per the data, during the month, mop up from Central GST st

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Contractors Cannot Claim Additional GST Beyond Quoted Rates When Tender Terms Specify “GST-Inclusive” Pricing
Case-Laws
GST
HC held that a contractor cannot claim GST payment beyond rates quoted in government contracts where tender explicitly states “rates inclusive of GST & other taxes.” The court dismissed petitions challenging this interpretation, emphasizing that allowing additional GST claims would undermine tender process integrity. Using an illustrative example, if a contractor q

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Gold Release Ordered Upon Property Security and Non-Alienation Bond Execution for SGST Fine Reduction Appeal
Case-Laws
GST
HC directed release of seized gold to petitioner upon execution of bonds as required by Senior Enforcement Officer, SGST Department, Palakkad. Property measuring 6 Ares and 7 sq. meters in Survey No.73/4-435 of Potta village, Chalakkudy Taluk, accepted as security pending Tribunal adjudication. Property owner (petitioner's father) required to file affidavit undertak

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GST Audit Completion Timeline Valid as Three-Month Period Starts from Date of Final Document Submission under Section 65
Case-Laws
GST
HC determined GST audit completion timeframe was compliant with Section 65 of CGST Act. Petitioner challenged SCNs under Sections 73 and 74, claiming audit exceeded statutory timeline. Court found additional documents were submitted by petitioner on 09.04.2024, which marked commencement of audit per Section 65 Explanation. Three-month completion requirem

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Appellate Authority's Decision Upholds Natural Justice Under Section 107(9) After Granting Full Hearing to Petitioner
Case-Laws
GST
HC found no violation of natural justice principles in the appellate proceedings. The authority had fully complied with Section 107(9) by granting the petitioner adequate hearing opportunity. Upon examination, all procedural requirements were properly followed, and the appellate authority had thoroughly considered every ground raised by the petitioner in it

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Service Tax Liability Order Challenge Must Follow Appeal Process After 7.5% Pre-deposit Made, 8-week Filing Window Granted
Case-Laws
GST
HC declined to entertain writ petition challenging Principal Commissioner's ex parte Service Tax liability order, directing petitioner to pursue statutory appeal remedy. Court noted petitioner had previously withdrawn similar petition (CWJC 9292/2010) and already deposited 7.5% pre-deposit for appeal. While HC retained discretionary power to hear writs

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Directors Accused of GST Fraud Through Fake Invoices Get Bail After 5 Months Under Section 70 CGST Act
Case-Laws
GST
HC granted regular bail to directors accused of GST fraud involving fraudulent Input Tax Credit (ITC) through multiple firms. The accused allegedly arranged fake invoices and ITC claims, receiving cash commissions. While prosecution claimed 1,267 beneficiaries were involved, specific details and commission amounts remained undisclosed. The primary evidence was confessions

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Detention Order and Penalty Quashed: Minor E-way Bill Error Not Tax Evasion When Goods Moved for Exhibition Display
Case-Laws
GST
HC quashed detention order and penalty imposed due to minor E-way bill discrepancy where goods were transported for exhibition display. Genuine delivery challans under Section 55(1) were issued for both dispatch and return, with only technical error in listing dispatch location as Ghaziabad instead of New Delhi. No evidence of tax evasion intent was establish

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Powers to Arrest Under Customs Act and GST Laws Valid with New Safeguards: Right to Counsel During Interrogation Limited
Case-Laws
GST
SC upheld constitutional validity of arrest powers under Customs Act and GST Acts while establishing key procedural safeguards. Person arrested has right to meet advocate during interrogation but not throughout. Officers must have material evidence and “reasons to believe” before arrest, documented in writing. Arrest powers subject to judicial review bot

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Taxpayer Given Two Weeks to File GST Registration Revocation Application Under Section 30(2) After Non-Filing of Returns
Case-Laws
GST
HC permitted petitioner to seek revocation of GST registration cancellation that occurred due to prolonged non-filing of returns. Petitioner expressed willingness to clear outstanding GST dues and penalties. Following precedent established in earlier matter, court allowed petitioner two weeks to file revocation application under Section 30(2) of CGST Act

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GST Assessment Orders Invalidated: Missing Officer Signature and DIN Number Violate Mandatory Requirements Under CGST Act
Case-Laws
GST
HC set aside GST assessment orders due to procedural defects including missing signature of assessing officer and absence of DIN number. Following established precedents, particularly A.V. Bhanoji Row case, the court held that officer's signature on assessment orders cannot be dispensed with, and such defect cannot be rectified under Sections 160 & 169

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Tax Evasion Through Fraudulent ITC Claims: Petition Dismissed Despite Meeting Tax Liability Via Supplier Invoices
Case-Laws
GST
HC dismissed the petition challenging GST demand for AY 2017-2020. Petitioner allegedly facilitated tax evasion by passing ineligible Input Tax Credit (ITC). While petitioner claimed discharge of tax liability through ITC from supplier invoices, court found prima facie evidence of petitioner acting as accessory in passing ineligible ITC. Following precedent set

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GST Order Valid Despite Unsigned DRC-07 Summary; Petition Dismissed for Not Exhausting Statutory Appeals Within Time Limit
Case-Laws
GST
HC dismissed petition challenging GST order validity based on unsigned Form DRC-07 summary and time-barred filing. Court held that petitioner failed to pursue available statutory appeal remedies within prescribed limitation period. Following SC precedent in Glaxo Smith Kline, HC found petition non-maintainable as entertaining it would contravene statut

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SC upholds power of arrest of customs, GST authorities
GST
Dated:- 27-2-2025
PTI
New Delhi, Feb 27 (PTI) The Supreme Court on Thursday upheld the constitutional validity of the power of arrest under the amended laws of customs and the central goods and services tax (GST).
A bench of Chief Justice Sanjiv Khanna and Justices M M Sundresh and Bela M Trivedi said in appropriate cases, application for pre-arrest bail could be allowed and it was not essential for such pleas to be moved only after an FIR when facts were clear and a reasonable basis present to apprehend arrest.
About 280 pleas, including one of lead petitioner Radhika Agarwal in 2018, challenged the provisions of the Customs Act and the GST Act being “non compatible” with the CrPC and the Constitution.
Writing a 63-page judgement for himself and Justice Sundresh, the CJI held, “The challenge to the constitutional validity as also the right of the authorised officers under the Customs Act and the GST Act to ar

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tatutory authority to investigate and arrest offenders under the relevant laws.
The bench was dealing with the validity of the amended provisions of the Customs Act and the GST Act post its 2011 judgement in the case of Om Prakash v. Union of India.
The 2011 verdict held that offences under the Customs Act and the Central Excise Act, 1944 were non-cognisable and, therefore, even if the officers, who had the power to arrest, could do so only after obtaining a warrant from the magistrate under CrPC.
The amendments were later brought in Section 104 of the Customs Act which specified certain offences as cognisable offences and empowered the officers to effect arrest in certain cases.
“The amendments made to the Customs Act in 2012, 2013 and 2019 are substantive and were introduced to effectively modify the application of Om Prakash, which required a customs officer to obtain prior approval from a magistrate before making an arrest,” the top court said.
The CJI said the amendments

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the amendments as well as provisions of the Customs Act. Reliance placed by the petitioners on the decision of this court in Om Prakash is misconceived as the statutory provisions have undergone amendments to bring them in consonance with the law of the land. Moreover, the provisions themselves provide enough safeguards against arbitrary and wrongful arrests,” it said.
In the GST Act of 2017, the government provided the power of arrest in certain cases.
On the challenge to the GST Act provisions over power to arrest and summon, the bench did not agree to the submissions that the Centre lacked “legislative competence”.
It was argued that Article 246A of the Constitution while conferring legislative powers on Parliament and state legislatures to levy and collect GST, did not explicitly authorise the violations to be made criminal offences.
The bench disagreed and said, “Article 246A of the Constitution is a special provision defining the source of power and the field of legislati

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Persons can seek anticipatory bail in cases related to GST, Customs even in absence of FIR:SC
GST
Dated:- 27-2-2025
PTI
New Delhi, Feb 27 (PTI) In a significant verdict, the Supreme Court on Thursday held that the provision of anticipatory bail is applicable to the Goods and Services Act and customs law and persons can move courts for pre-arrest bail even if an FIR is not in place.
A bench comprising Chief Justice Sanjiv Khanna and Justices MM Sundresh and Bela M Trivedi had reserv

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