Author: admin_gst

Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
GST
Dated:- 1-5-2025

Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal wherein Phase 2 was impl

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GST revenue hits record high of Rs 2.37 lakh crore in April, up 12.6 pc
GST
Dated:- 1-5-2025
PTI
New Delhi, May 1 (PTI) Goods and Services Tax (GST) collection rose 12.6 per cent Y-o-Y to an all-time high of about Rs 2.37 lakh crore in April, reflecting strong economic activity and March-end reconciliation of books by businesses.
The GST mop-up was Rs 2.10 lakh crore in April 2024 the second highest collection ever since GST was rolled out on July 1, 2017. In March 2025, the collection was Rs 1.96 lakh crore.
According to the latest government data released on Thursday, GST revenue from domestic transactions rose 10.7 per cent to about Rs 1.9 lakh crore, while revenue from imported goods was up 20.8 per cent to Rs 46,913 cr

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transactions stood at Rs 48,634 crore in April, while state GST mop-up was Rs 59,372 crore. Integrated GST and cess collection were Rs 69,504 crore and Rs 12,293 crore, respectively, from domestic transactions.
EY Tax Partner Saurabh Agarwal said the record GST collections underscore the Indian economy's underlying strength in the face of global economic uncertainties.
“The government's proactive measures to accelerate export and other GST refunds have eased the working capital burden on industries, a benefit likely to translate to consumers over the medium to long term,” Agarwal said.
While a potential moderation in absolute GST collections is anticipated next month due to the current global economic climate, the overall outlook for

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Gross and Net GST revenue collections for the month of Apr, 2025
GST
Dated:- 1-5-2025

The gross and net GST revenue collections for the month of April, 2025.
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Document 1
GST Gross and Net Collections as on 30/04/2025 (Amount in crores)
MonthlyYearly
GST CollectionsApr 24Apr-25% GrowthApr-24Apr-25% Growth
ABCDEFG
A.1. DomesticBDD = C/B-1GH= F/E-1
CGST43,84648,63443,84648,634
SGST53,53859,37253,53859,372
IGST61,79769,50461,79769,504
CESS12,25212,29312,25212,293
Gross Domestic Revenue1,71,4331,89,80310.7%1,71,4331,89,80310.7%
A.2. Imports
IGST37,82745,75437,82745,754
CESS1,0081,1591,0081,159
Gross Import Revenue38,83546,91320.8%38,83546,91320.8%
A.3. Gross GST Revenue(A.1+A.2)
CGST43,84648,63443,84648,634
SGST53,53859,37253,53859,372
IGST99,6231,15,25999,6231,15,259
CESS13,26013,45113,26013,451
Total Gross GST Revenue2,10,2672,36,71612.6%2,10,2672,36,71612.6%
B.1. Domestic Refunds
CGST2,7143,2332,7143,233
SGST3,2733,8483,2733,848
IGST4,7275,8544,7275,854
CESS2

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slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during April, 20251
State/UTApr-24Apr-25Growth (%)
Jammu and Kashmir78988012%
Himachal Pradesh1,0151,0948%
Punjab2,7963,10411%
Chandigarh3133347%
Uttarakhand2,2392,59216%
Haryana12,16814,05716%
Delhi7,7728,2606%
Rajasthan5,5586,22812%
Uttar Pradesh12,29013,60011%
Bihar1,9922,29015%
Sikkim40347017%
Arunachal Pradesh20033266%
Nagaland8612242%
Manipur10412116%
Mizoram1078-28%
Tripura161149-7%
Meghalaya23435050%
Assam1,8952,12712%
West Bengal7,2938,18812%
Jharkhand3,8294,1679%
Odisha5,9026,1745%
Chhattisgarh4,0014,1353%
Madhya Pradesh4,7285,30212%
Gujarat13,30114,97013%
Dadra and Nagar Haveli and Daman & Diu44749611%
Maharashtra37,67141,64511%
Karnataka15,97817,81511%
Goa7658065%
Lakshadweep15287%
Kerala3,2723,4365%
Tamil Nadu12,21013,83113%
Puducherry2472668%
Andaman and Nicobar Islands657821%
Telangana6,2366,98312%
Andhra Pradesh4,8504,686-3%
Ladakh70723%
Other Territory22526116%
Center Jurisdiction22130036%
Grand

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116%7,0776,908-2%
Dadra and Nagar Haveli and758513%10297-5%
Maharashtra11,72913,17712%16,95916,429-3%
Karnataka4,7155,57018%8,0777,016-13%
Goa2832985%445394-11%
Lakshadweep01568%512142%
Kerala1,4561,5184%3,0502,253-26%
Tamil Nadu4,0664,84819%6,6605,775-13%
Puducherry54575%12974-43%
Andaman and Nicobar Island3230-5%8884-5%
Telangana2,0632,2308%4,0363,596-11%
Andhra Pradesh1,6211,611-1%3,5522,758-22%
Ladakh36373%61633%
Other Territory162448%779827%
Grand Total53,53859,37211%95,13884,152-12%3
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs net of ad-hoc recovery for negative balance in IGST account of Rs.23,000 crore. 3 Growth rate without ad-hoc IGST recovery would be 13%.
Table 3 : State Wise/ Approving Authority wise Domestic Collection
Period Apr-25
(Rs. In Crores)
state_CdStateCollection by Central FormationsCollection by State FormationsTOTALGrowth in 2025-26 on 2024-25
No.of GSTINS as on 30th

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6684157181,3217291,1053111462,2904.3%24.3%15.0%
11Sikkim4,911273620302666,638465510302047392306047014.8%18.9%16.5%
12Arunachal Pradesh8,3343743708611,7451041212102461416328033230.9%83.1%66.0%
13Nagaland4,432212680556,58726328167475816112245.2%39.1%41.8%
14Manipur5,877131840368,957354370854961110121-3.5%26.7%15.9%
15Mizoram3,593102030335,163172530452745607828.6%-27.5%28.0%
16Tripura13,7012433606319,71033421108658751701491.0%-12.1%-7.0%
17Meghalaya12,518374179015618,7736478521194100118131135068.1%37.7%49.8%
18Assam1,01,750267342137668121,29,227386486362811,3156528284991472,1270.5%20.9%12.2%
19West Bengal3,21,4619301.1581,0981833,3694,65,7971,4541,7031,2733894,8192,3852,8602,3715728,1889.5%14.3%12.3%
20Jharkhand91,032325402824431,5941,21,0525226847016662,5738471,0861,5257094,1674.2%11.9%8.8%
21Odisha1,52,1257158051,198312,7491,98,7958331,1265958713,4251,5481,9311,7949026,17413.6%-1.7%4.6%
22Chattisgarh77,6664464351,087161,9841,12,6214435105166822,1508899451,6036984,1352.4%4.2%3.4%
23Madhy

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GST mop-up rises 12.6 pc to highest-ever at Rs 2.37 lakh crore in April
GST
Dated:- 1-5-2025
PTI
New Delhi, May 1 (PTI) Goods and Services Tax (GST) collection rose 12.6 per cent Y-o-Y to an all-time high of about Rs 2.37 lakh crore in April, government data showed on Thursday.
The GST mop-up was Rs 2.10 lakh crore in April 2024 the second highest collection ever since the roll-out of the indirect tax regime on July 1, 2017. In March 2025, the collection was Rs 1.96 lakh crore.

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GST Notifications on COVID-19 Deadline Extensions Challenged, Provisional Relief Pathways Recommended for Six Case Categories
Case-Laws
GST
HC found multiple GST notifications challenging deadline extensions during COVID-19 potentially procedurally defective. While the core validity issue is pending before SC, the court provisionally recommended case-specific relief approaches. The HC suggested allowing petitioners opportunities to present arguments, pursue appellate remedies, and chall

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Tax Fraud Case: Anticipatory Bail Denied Due to Systematic Invoice Manipulation and Potential Investigative Obstruction
Case-Laws
GST
HC denied anticipatory bail in a tax fraud case involving fraudulent input tax credit and invoice manipulation. The court carefully examined the accused's role, referencing SC precedents on parity principles. Despite arguments about punishment quantum, the court prioritized broader societal interests and potential investigation impediment. The HC determin

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Creditors Cannot Raise New Claims After NCLT Resolution Plan Approval, Tax Demands Quashed to Preserve Insolvency Process Integrity
Case-Laws
GST
HC ruled on the legality of creating additional dues by GST Department after NCLT's Resolution Plan approval. The court held that once a Resolution Plan is approved under IBC, subsequent claims by creditors are impermissible as they would disrupt the resolution process. The court specifically noted that the tax department was aware of IBC proc

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GST Recovery Order Invalidated Due to Violation of Natural Justice Principles Under Section 75(4)
Case-Laws
GST
HC allows writ petition challenging GST recovery order due to violation of natural justice principles. The court found that mandatory personal hearing under Section 75(4) was not conducted, rendering the impugned order invalid. While the limitation period argument was rejected, the procedural defect of non-compliance with hearing requirements became the decisive factor. The re

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Tax Order Quashed: Procedural Flaws Invalidate Original Decision, Mandates Fresh Review Under Section 75(6)
Case-Laws
GST
HC allowed the petition challenging an impugned tax order, finding procedural irregularities in the original decision. The court determined that the order dated 27.04.2024 failed to meet statutory requirements under Section 75(6), specifically lacking substantive factual basis and reasoning. The HC quashed the previous orders and remanded the matter back to the Deput

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GST Council Clarifies Multiple Tax Rules, Exempts Penal Charges and Payment Aggregators, Regularizes Service Sector Transactions
Circulars
GST – States
The APGST circular addresses multiple GST-related clarifications following the 55th GST Council meeting. Key outcomes include: (1) No GST on penal charges levied by Regulated Entities per RBI instructions, (2) GST exemption confirmed for Payment Aggregators settling transactions up to 2,000, (3) Regularization of GST payment for research

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Late Fees for Incomplete Annual GST Returns Clarified, Section 47 Applies to FORM GSTR-9C Filing Requirements
Circulars
GST – States
The CCST clarifies the applicability of late fees for delayed filing of FORM GSTR-9C under the APGST Act, 2017. Late fees under section 47 are leviable for incomplete annual returns where FORM GSTR-9C is required but not furnished. The late fee calculation covers the period from the due date until complete filing, encompassing both FORM GSTR-9 and FORM GST

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Government Clarifies Tax Treatment for Co-Insurance and Reinsurance Transactions Under GST Regulations, Providing Retroactive Compliance Relief
Circulars
GST – States
Circular regularizing GST payment for co-insurance and reinsurance transactions retroactively from 01.07.2017 to 31.10.2024. The circular clarifies that apportionment of co-insurance premiums and ceding/reinsurance commissions will be treated neither as goods nor service supplies under Schedule III of CGST Act, subject to

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Procedural Flaws Invalidate GST Tax Order, Restore Petitioner's Right to Fair Hearing Under DRC-07 Guidelines
Case-Laws
GST
HC quashed the summary order in GST DRC-07 for procedural irregularities, specifically violation of natural justice principles. The court found the tax authority passed an order on 30.12.2023 without considering petitioner's objections, which were due on 28.12.2023. The impugned order was set aside conditionally, mandating petitioner to deposit 25% of disputed tax

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GST Registration Cancellation Upheld: Failure to File Returns and Respond to Notices Leads to Dismissal of Petition
Case-Laws
GST
HC dismissed the petition challenging registration cancellation under CGST Act. The petitioner failed to furnish final returns as mandated by Section 29(2)(c), did not respond to show cause notice, and did not avail hearing opportunity. Despite statutory provisions for revocation under Section 30 and appellate remedy under Section 107, petitioner remained ina

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Procedural Fairness Prevails: Notice Defect Invalidates Demand Order, Grants Petitioner 30-Day Response Window Under Natural Justice Principles
Case-Laws
GST
HC ruled that the Petitioner was denied natural justice due to improper service of Show Cause Notice (SCN), which was uploaded on an 'additional notices tab' without actual knowledge. The court directed the Petitioner be granted a 30-day period to file a reply to the SCN. The Adjudicating Authority must provide a fair hearing befor

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Tax Assessment Against Resolved Corporate Debtor Blocked, Protecting Insolvency Resolution Integrity and Preventing Post-Approval Claims
Case-Laws
GST
HC ruled that ex-parte tax assessment against a corporate debtor post-CIRP resolution plan approval is impermissible. The court held that once the NCLT approves a resolution plan, subsequent claims by creditors are barred to preserve the integrity of the insolvency resolution process. The tax department's argument of lack of awareness was

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Late GST Appeal Dismissed: Statutory Limitation Bars Challenge to Registration Cancellation Under Section 107
Case-Laws
GST
HC dismissed petitioner's appeal as time-barred under Section 107 of CGST Act, 2017. The appeal was filed on 29.09.2023, approximately one year and three months beyond the prescribed limitation period. The court held that the appellate authority lacks power to entertain appeals beyond the statutory 30-day extension period. The petitioner's failure to file regular r

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Procedural Fairness Prevails: GST Department Ordered to Rectify Notice Deficiencies and Ensure Proper Hearing Mechanisms
Case-Laws
GST
HC remanded the matter to the Department for fresh consideration due to violation of natural justice principles. The Petitioner was not afforded an opportunity to file a reply or receive a personal hearing. The Court directed the Department to ensure service of notices through GST portal, personal email, mobile number, and speed post as per Section 169 o

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Tax Liability After Death: Section 93 Requires Legal Representatives' Notification Before Proceeding Against Deceased Taxpayer
Case-Laws
GST
HC held that Section 93 addresses tax liability post-death but does not authorize determination against a deceased person. Issuance of show cause notice (SCN) and demand against a deceased individual without notifying legal representatives is procedurally invalid. The statutory requirement mandates serving SCN on legal representatives and obtaining

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GST Clarifications: Loan Penalties, Payment Aggregators, R&D Services, and Multiple Sector Guidelines
Circulars
GST – States
Clarifications on several tax-related matters including: (1) no GST is payable on penal charges levied by Regulated Entities for loan contract non-compliance; (2) GST exemption is available to RBI-regulated Payment Aggregators for settlement of transactions up to 2,000; (3) regularization of GST payment for research and development services provided by Government

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Late Fee Clarification for GSTR-9C: Mandatory Annual Return Filing Penalties and Waiver Under Section 47 of CGST Act
Circulars
GST – States
Legal clarification issued by tax authorities regarding late fee applicability for delayed submission of FORM GSTR-9C. The circular establishes that late fees under section 47 of CGST Act are leviable for incomplete annual return filing, specifically when FORM GSTR-9C is mandatorily required but not submitted alongside FORM GSTR-9. Late fees will be

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Simplified GST Guidelines: Pepper, Raisins, Popcorn, Concrete Blocks, and Motor Vehicle Cess Clarified
Circulars
GST – States
The GST clarification on various several taxation issues. Key points include: (1) pepper of genus Piper attracts 5% GST under HS 0904, with agriculturists supplying dried pepper exempt from registration, (2) agriculturists supplying raisins are GST-exempt, (3) ready-to-eat popcorn is classified under different HSN codes with varying GST rates (5-18%) depending on

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Legal Clarity on WBGST Act Section 128A: Tax Payment Eligibility and Dispute Resolution Mechanism for Taxpayers
Circulars
GST – States
The Trade Circular addresses key interpretative issues regarding Section 128A of the WBGST Act, 2017, clarifying two primary concerns: (1) taxpayers who paid taxes through FORM GSTR-3B prior to 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification; and (2) for notices/orders spanning periods partially w

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GST Registration License Cancellation Overturned Due to Procedural Gaps in Verification Process Under Rule 25
Case-Laws
GST
HC held that GST registration license cancellation was improper due to procedural irregularities. The visit note by the CGST Superintendent lacked corroborative evidence, as no additional witnesses were present during the physical verification. The officer failed to record statements from nearby shop owners and obtain their signatures, rendering the verification pr

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GST Cancellation Ruling: Procedural Fairness Prevails, Order Quashed for Lack of Substantive Reasoning
Case-Laws
GST
HC allowed the writ petition challenging the rejection of a voluntary GST cancellation application. The court found the original order defective due to lack of reasoned explanation, violating principles of natural justice. The impugned order dated 20 November 2024 was quashed, directing the competent authority to reconsider the cancellation application afresh and dispose

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