Author: admin_gst

Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017.
GST
Dated:- 24-1-2024

Mandatory Bank Account Details Submission as per law: All Registered Taxpayers are required under the provisions of CGST Act, 2017 and the corresponding Rules framed thereunder to furnish details of their bank account/s within 30 days of the grant of registration or before the due date of filing GSTR-1/IFF, whichever is earlier.
Taxpayers are therefore advised to promptly furnish their bank account details, who have not provided it so far if 30 Days period is shortly going to expire to avoid disruption in business activities and the subsequent suspension of GSTIN.
A new

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Advisory on Payment through Credit Card (CC)/Debit Card (DC) and Unified Payments Interface (UPI)
GST
Dated:- 20-1-2024

To facilitate the taxpayer registered under GST with more methods of payment, two new facilities of payment have now been provided under e-payment in addition to net-banking. The two new methods are Cards and Unified Payments Interface (UPI). Cards facility includes Credit Card (CC) and Debit Card (DC) namely Mastercard, Visa, RuPay, Diners(CC only) issued by any

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Advisory on introduction of new Tables 14 & 15 in GSTR-1
GST
Dated:- 16-1-2024

As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5). These tables have now been made live on the GST common portal. These two new tables

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29,273 bogus firms involved in suspected Input Tax Credit (ITC) evasion of Rs. 44,015 crore detected in a sustained drive against non-existent taxpayers by GST formations across the country since May 2023; 121 arrested
GST
Dated:- 8-1-2024

To curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments, across the country are carrying out a focused drive on the issue of non-existent / bogus registrations and issuance of fake invoices without any underlying supply of goods and services.
Since the initiation of the special drive against fake registrations in mid-May 2023, a total of 29,273 bogus firms involved i

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various measures to strengthen the GST registration process. Pilot projects of biometric based Aadhar authentication at the time of registration have been launched in the States of Gujarat, Puducherry and Andhra Pradesh.
Besides, the Government has endeavoured to curtail evasion of tax through measures such as sequential filing of GST returns, system generated intimation for reconciliation of the gap in tax liability in GSTR-1 & GSTR- 3B returns and of the gap between ITC available as per GSTR-2B & ITC availed in GSTR-3B returns, use of data analytics and risk parameters for detection of fake ITC, etc.
Action against bogus firms during Quarter ending in December 2023
Name of the State/UT
Number of bogus firms detected
Tax Evasion su

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Posting a growth rate of 12% Y-o-Y, 14.97 lakh crore gross GST collection during April-December 2023 period
GST
Dated:- 1-1-2024

Gross GST collection averages ₹1.66 lakh crore in first 9 months of FY24
₹1,64,882 crore gross GST revenue collection for December, 2023
During the April-December 2023 period, gross GST collection witnessed a robust 12% y-o-y growth, reaching ₹14.97 lakh crore, as against ₹13.40 lakh crore collected in the same period of the previous year (April-December 2022).
The average monthly gross GST collection of ₹1.66 lakh crore in the first 9-month period this year represents a 12% increase compared to the ₹1.49 lakh crore average recorded in the corresponding period of FY23.
The gross GST revenue collected in the month of December, 2023 is ₹1,64,882 crore out of which CGST is ₹30,443 crore, SGST is ₹37,935 crore, IGST is ₹84,255 crore (including ₹41,534 crore collected on import of

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te-wise figures of post settlement GST revenue of each State till the month of December 2023.
Chart: Trends in GST Collection
Table -1: State-wise growth of GST Revenues during December, 2023
State/UT
Dec-22
Dec-23
Growth (%)
Jammu and Kashmir
410
492
20%
Himachal Pradesh
708
745
5%
Punjab
1,734
1,875
8%
Chandigarh
218
281
29%
Uttarakhand
1,253
1,470
17%
Haryana
6,678
8,130
22%
Delhi
4,401
5,121
16%
Rajasthan
3,789
3,828
1%
Uttar Pradesh
7,178
8,011
12%
Bihar
1,309
1,487
14%
Sikkim
290
254
-13%
Arunachal Pradesh
67
97
44%
Nagaland
44
46
4%
Manipur
46
50
9%
Mizoram
23
27
18%
Tripura
78
79
2%
Meghalaya
171
171
0%
Assam
1,150
1,303
13%
West Bengal
4,583
5,019
10%
Jharkhand
2,536
2,632
4%
Odisha
3,854
4,351
13%
Chhattisgarh
2,585
2,613
1%
Madhya Pradesh
3,079
3,423
11%
Gujarat
9,238
9,874
7%
Dadra and Nagar Haveli and Daman & Diu
318
333

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10,167
11,544
14%
21,426
23,611
10%
Rajasthan
11,483
12,732
11%
25,903
28,794
11%
Uttar Pradesh
20,098
24,164
20%
49,384
55,656
13%
Bihar
5,307
6,067
14%
17,360
19,157
10%
Sikkim
221
341
54%
623
738
18%
Arunachal Pradesh
344
464
35%
1,176
1,418
21%
Nagaland
158
226
43%
716
781
9%
Manipur
216
254
18%
1,046
813
-22%
Mizoram
130
197
51%
623
707
14%
Tripura
311
375
21%
1,074
1,166
9%
Meghalaya
339
438
29%
1,087
1,244
14%
Assam
3,785
4,346
15%
9,280
10,727
16%
West Bengal
15,959
17,428
9%
29,170
31,300
7%
Jharkhand
5,562
6,545
18%
8,237
9,148
11%
Odisha
10,313
11,903
15%
14,046
18,093
29%
Chhattisgarh
5,426
6,004
11%
8,370
9,937
19%
Madhya Pradesh
7,890
9,606
22%
20,834
24,026
15%
Gujarat
27,820
31,028
12%
42,354
46,624
10%
Dadra and Nagar Haveli and Daman and Diu
479
481
0%
889
804
-10%

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Advisory on the functionalities available on the portal for the GTA taxpayers
GST
Dated:- 1-1-2024

Dear Taxpayers,
The following Functionalities are made available on the portal for the GTA Taxpayers.
1. Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers: As per the Notification No. 06/2023-Central Tax (Rate), dated 26.07.2023, the option by GTA to pay GST on Forward Charge mechanism or the Reverse Charge mechanism respectively on the services supplied by them during a Financial Year shall be exercised by making a declaration in Annexure V or Annexure VI from the 1st January of the current Financial Year till 31stMarch of the current Financial Year, for the next Financial Year.
To comp

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on to pay GST on Forward Charge mechanism on the services supplied the Newly registered taxpayers can now be able to file their declaration within the specified due date for the current Financial Year i.e. 2023-2024 and onwards. The due date (before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later) is now being configured by the system and the same would be displayed to the newly registered taxpayers on their dashboard. The newly registered GTA taxpayers can now file their online declaration on the portal for the current FY within the specified due date.
To Access: Post login on the FO portal-Click YES on the pop up message on post login (or

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FY 2023-24, he need not to file it again on the portal for the FY 2024-25 or any succeeding FY. By utilizing the manual upload facility, you can upload the legible copy of duly acknowledged manually filed Annexure V for 2023-24, with correct particulars.
To Access: Post login on the FO portal-Navigate to Services>>User Services>>GTA>> Upload Manually Filed Annexure V.
4. As per the above notification, the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism.
5. However, the GTAs who filed declaration for the FY 2024-25 on the

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Advisory: Date extension for reporting opening balance for ITC reversal
GST
Dated:- 29-12-2023

1. In order to facilitate the taxpayers in correct and accurate reporting of ITC reversal and reclaim thereof and to avoid clerical mistakes, a new ledger namely Electronic Credit and Re-claimed Statement was introduced on the GST portal. This statement was made available to help the taxpayers in tracking their ITC that has been reversed in Table 4B(2) and thereafter re-claimed in Table 4

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Central Goods and Services Tax (Second Amendment) Act, 2023 – As Introduced in Lok Sabha
GST
Dated:- 14-12-2023

AS INTRODUCED IN LOK SABHA
BILL NO. 159 OF 2023
A Bill further to amend the Central Goods and Services Tax Act, 2017.
BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows :-
Short title.
1. This Act may be called the Central Goods and Services Tax (Second Amendment) Act, 2023.
Amendment of section 110.
2. In section 110 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
(A) in sub-section (1),
(I) in clause (b), after sub-clause (ii), the following sub-clause shall be inserted, namely:
"(iii) has been an advocate for ten years with substantial experie

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age-limit specified above" shall be substituted;
(C) in sub-section (10), for the words, "sixty-five years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years", the words "sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above" shall be substituted.
STATEMENT OF OBJECTS AND REASONS
Section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Constitution of Goods and Services Tax Appellate Tribunal, which is the second appellate authority within the Goods and Services Tax framework for hearing appeals against the orders passed by the Appe

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GST Revenue collection for November 2023, at 1,67,929 lakh crore records highest growth rate of 15% Y-o-Y
GST
Dated:- 2-12-2023

Gross GST collection crosses ₹1.60 lakh crore mark for the sixth time in FY 2023-24
GST collection higher by 11.9% Y-o-Y for FY2023-24 upto November, 2023
The gross GST revenue collected in the month of November, 2023 is ₹1,67,929 crore out of which CGST is ₹30,420 crore, SGST is ₹38,226 crore, IGST is ₹87,009 crore (including ₹39,198 crore collected on import of goods) and cess is ₹12,274 crore (including ₹ 1,036 crore collected on import of goods).
The government has settled ₹37,878 crore to CGST and ₹31,557 crore to SGST from IGST. The total revenue of Centre and the States in the month of November, 2023 after regular settlement is ₹68,297 crore for CGST and ₹69,783 crore for the SGST.
The revenues for the month of November, 2023 are 15% higher than the GST revenues in

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3.
Chart: Gross GST Collection (Rs. crore)
State-wise growth of GST Revenues during November, 2023
(Rs. Crore)
State/UT
Nov-22
Nov-23
Growth (%)
Jammu and Kashmir
430
469
9%
Himachal Pradesh
672
802
19%
Punjab
1,669
2,265
36%
Chandigarh
175
210
20%
Uttarakhand
1,280
1,601
25%
Haryana
6,769
9,732
44%
Delhi
4,566
5,347
17%
Rajasthan
3,618
4,682
29%
Uttar Pradesh
7,254
8,973
24%
Bihar
1,317
1,388
5%
Sikkim
209
234
12%
Arunachal Pradesh
62
92
48%
Nagaland
34
67
99%
Manipur
50
40
-21%
Mizoram
24
33
37%
Tripura
60
83
39%
Meghalaya
162
163
1%
Assam
1,080
1,232
14%
West Bengal
4,371
4,915
12%
Jharkhand
2,551
2,633
3%
Odisha
4,162
4,295
3%
Chhattisgarh
2,448
2,936
20%
Madhya Pradesh
2,890
3,646
26%
Gujarat
9,333
10,853
16%
Dadra and Nagar Haveli
and Daman & Diu
305
333
9%
Maharashtra
21,611
25,585
18%
Karnataka
10,238
11,970
17%

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12%
Uttar Pradesh
17,924
21,624
21%
43,951
49,282
12%
Bihar
4,715
5,377
14%
15,672
16,991
8%
Sikkim
202
321
59%
558
677
21%
Arunachal Pradesh
311
418
34%
1,059
1,276
21%
Nagaland
138
206
49%
635
701
10%
Manipur
190
229
20%
924
730
-21%
Mizoram
117
182
56%
557
634
14%
Tripura
272
335
23%
955
1,037
9%
Meghalaya
298
394
32%
961
1,103
15%
Assam
3,379
3,885
15%
8,236
9,553
16%
West Bengal
14,298
15,600
9%
25,878
28,042
8%
Jharkhand
4,947
5,866
19%
7,374
8,116
10%
Odisha
9,279
10,626
15%
12,486
15,515
24%
Chhattisgarh
4,838
5,398
12%
7,366
8,831
20%
Madhya Pradesh
6,979
8,496
22%
17,772
20,673
16%
Gujarat
24,753
27,671
12%
37,497
41,545
11%
Dadra and
Nagar Haveli
and Daman and Diu
427
426
0%
792
699
-12%
Maharashtra
55,650
65,983
19%
84,633
96,551
14%
Karnataka
23,026
26,713
16%
43,152
48,766
13%
Goa
1,272
1

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Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh
GST
Dated:- 1-12-2023

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The

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she/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. Once the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
6. At the time of the visit of GSK, the applicant is required to carry the following details.
(a) a copy (hard/soft) of the appointment confirmation e-mail
(b) the details of jurisdiction as mentioned in the intimation e-mail
(c) Aadhaar Number
(d) the original documents that were uploaded

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Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
GST
Dated:- 29-11-2023

1. Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who could not file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107.
2. In compliance with the above GST Council recommendation, the government has issued

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er payment may be dealt with as per the legal provisions.
4. If a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023. The payment should be made against the demand order using the "Payment towards demand" facility available on the GST portal. The navigation step for making this payment is provided: Login >> Services >> Ledgers >> Payment towards Demand.
5. Taxpayers who have previously filed an appeal but it was rejected as time barred in APL-02 by the Appellate authority, then the taxpayer would be able to refile the appeal. However, in case, the taxpayers face any issue while re-filing APL-01, a

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CGST Delhi East busts a syndicate of 48 fake firms availing fraudulent ITC of over 199 crores in “Operation Clean Sweep”, 3 arrested
GST
Dated:- 21-11-2023

The Central Goods and Services Tax (CGST) Delhi East Commissionerate has busted a syndicate of 48 interconnected fake firms availing fraudulent ITC of over ₹199 crores in “Operation Clean Sweep”. The CGST Delhi East commenced coordinated “Operation Clean Sweep” against fake billers, based on gathered human intelligence which was further developed through data mining and data analysis aided by on ground intelligence.
In the first wave of the operation, a total of 48 fake/bogus firms – either non-existent or paper firms – have been identified that were dealing in

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Comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting
GST
Dated:- 18-11-2023

You can access and download the above said documents

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Union Finance Minister Smt. Nirmala Sitharaman virtually addresses on Bhoomi Pooja and Foundation Stone laying ceremony of GST Bhawan, Tirupati
GST
Dated:- 16-11-2023

Tirupati Commissionerate boosted revenue collection with an impressive growth of about 300% after introduction of the GST regime, says Union Finance Minister
Revenue Secretary Shri Sanjay Malhotra exhorts CBIC officers to continue to focus on grievance redressal mechanism for the taxpayers
Over the past five years, 54 proposals for construction of offices amounting to about Rs. 2,200 crore sanctioned: CBIC Chairman
CGST Tirupati Commissionerate has grown from annualised figure of Rs. 2,815 crore for FY 2017-18 to Rs. 8,275 crore during 2022-23: Zonal Member CBIC
Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman gave a virtual address on the occasion of Bhoomi Pooja and Foundation Stone laying ceremony of GST Bhavan, Tirupati CGST Commissionerate, today. The new GST Bhawan reflects the Ce

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s has been given for the State of Andhra Pradesh. Tirupati Commissionerate has collected GST Revenue of Rs. 8,264 crore last year and Rs. 5,019 crore upto September 2023. The Commissionerate has seen much progress in the recent past few years posting an impressive growth of about 300% in the GST regime. The major contributor for this striking growth is from manufacture of passenger vehicles, cement, and automotive batteries.
Bhoomi Pooja and unveiling of plaque for the foundation stone was done by Chairman CBIC
During his virtual address, Shri Malhotra, while appreciating the Bhoomi Pooja of the Tirupati Commissionerate and also acknowledging the various infrastructure-related projects being taken up by CBIC, said that revenue growth and law enforcement should work hand-in-hand and all the matters related to prosecution should be expedited and brought to logical conclusion in time. Shri Malhotra also exhorted all the officers to continue to focus on grievance redressal mechanism for

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njan said revenue for CGST Tirupati Commissionerate has grown from the annualised figure of Rs. 2,815 crore for the FY 2017-18 to Rs. 8,275 crore during 2022-23 reflecting impressive increase of nearly 3 times and CAGR of 19.7%. Similarly, the taxpayer base has increased significantly from 22,400 (as on 31.10.2017) to 57,481 (as on 30.10.2023) during these six years registering an increase by 2.5 times or magnificent CAGR of 17%.
Shri Ranjan said that Commissionerate's contribution to the Zonal revenue collection has increased from 26% to 36% during these six years. Similarly, the taxpayer base of Tirupati Commissionerate as a percentage of zonal base has increased from 29% to 33% during these six years.
Tirupati Central GST Commissionerate, covering Tirupati and its surrounding regions, plays a vital role in facilitating economic activities and ensuring compliance. The new office building will not only provide a state-of-the-art workspace for the dedicated officers but also enhance

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Advisory for Online Compliance Pertaining to ITC mismatch -GST DRC-01C
GST
Dated:- 16-11-2023

Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-3B
Dear Taxpayers,
1. It is informed that GSTN has developed a functionality to generate automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in Input tax credit available in GSTR-2B statement & ITC claimed in GSTR-3B return online as directed by the GST Council. T

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ITC Reversal on Account of Rule 37(A)
GST
Dated:- 16-11-2023

1. Vide Rule 37A of CGST Rules, 2017 the taxpayers have to reverse the Input Tax Credit (ITC) availed on such invoice or debit note, the details of which have been furnished by their supplier in their GSTR-1/IFF but the return in FORM GSTR-3B for the said period has not been furnished by their supplier till the 30th day of September following the end of financial year in which the Input Tax Credit in respect of such invoi

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Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
GST
Dated:- 10-11-2023

1) Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn't file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107.
2) In compliance with the above GST Council's recommendation, the government ha

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Union Finance Minister Smt. Nirmala Sitharaman launches 12 GST Seva Kendras in Vapi, Gujarat
GST
Dated:- 8-11-2023

Mera Bill Mera Adhikaar campaign a great success: State FM Shri Kanubhai Desai
6 customers emerge winners of Rs 10 lakh under Mera Bill Mera Adhikaar Scheme of CBIC
Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman today launched 12 Goods and Services Tax (GST) Seva Kendras at Gyandham School, Vapi, in Gujarat.
The Union Finance Minister also gave away prizes to 6 customers with a cheque award of Rs 10 lakh to who participated in Mera Bill Mera Adhikaar scheme. The winners had uploaded their valid GST bills on the app after making a purchase.
Speaking on the occasion, the Finance Minist

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ase. It is the right of the consumer to take the bill and it is the duty of the trader-shopkeeper to pay the bill, Smt. Sitharaman added.
The Finance Minister said that such incentives will encourage more and more people to take bills and upload bills on the portal for participate in the scheme.
Mera Bill Mera Adhikaar (MBMA) is a scheme was launched by the CBIC on 1st Sept. 2023 to promote the culture of generating bills/invoices during sale purchase transactions. A campaign in support of the MBMA scheme to create awareness among the people is already going on.
State Finance Minister Shri Kanubhai Desai thanked the Union Finance Minister for gifting the GST Seva Kendra to Vapi on the occasion of Diwali and said when GST was implemented,

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DGGI Meerut Officials bust a massive syndicate involving 102 fake entities with a staggering turnover of Rs. 1,481 crore, four held
GST
Dated:- 7-11-2023

In a significant breakthrough, the Directorate General of Goods and Services Tax Intelligence (DGGI), Meerut Zonal Unit, has accomplished a major feat by cracking down on a large-scale fake invoicing syndicate that issued invoices with a taxable turnover of Rs. 1,481 crore, resulting in passing on of fraudulent Input Tax Credit of Rs. 275 crore through 102 fake firms to over 1,000 beneficiary companies.
Through meticulous data mining and application of mind, the DGGI Meerut Zonal Unit has successfully dismantled a major syndicate operated by four masterminds. One of them, wo

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sale-purchase ledgers of the fraudulent firms, took place. To aid in their operations, the syndicate recruited several assistants. Further, the syndicate maintained connections with numerous middlemen who provided essential information for generating counterfeit invoices to benefit the ultimate beneficiaries. As the investigation unfolds, it has also revealed the involvement of bank officials in the establishment of bank accounts under the names of fictitious firms.
During the operation, DGGI officers conducted coordinated raids at multiple locations and seized a vast cache of incriminating evidence, including Laptops, desktops, Electronic Storage Devices, PAN Card, Aadhar Card, Cheque-Books, more than 25 mobiles, SIM Cards used for recei

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Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry
GST
Dated:- 6-11-2023

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.

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Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. Once the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
6. At the time of the visit of GSK, the applicant is required to carry the following details.
(a) a copy (hard/soft) of the appointment confirmation e-mail
(b) the details of jurisdiction as mentioned in the intimation e-mail
(c) Aadhaar Numb

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GST revenue collection for October 2023 is second highest ever, next only to April 2023, at 1.72 lakh crore; records increase of 13% Y-o-Y
GST
Dated:- 1-11-2023

Revenue from domestic transactions (including import of services) is also 13% higher Y-o-Y
Average gross monthly GST collection in FY 2023-24 now stands at ₹1.66 lakh crore; 11% higher Y-o-Y
The gross GST revenue collected in the month of October, 2023 is ₹ 1,72,003 crore out of which ₹ 30,062 crore is CGST, ₹ 38,171 crore is SGST, ₹ 91,315 crore (including ₹ 42,127 crore collected on import of goods) is IGST and ₹ 12,456 crore (including ₹ 1,294 crore collected on import of goods) is cess.
The government has settled &

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enues during the current year. The table below shows the state-wise figures of post settlement GST revenue of each State till the month of October 2023.
Chart: Trends in GST Collection
Table: SGST & SGST portion of IGST settled to States/UTs
April-October (Rs. in crore)
Pre-Settlement SGST
Post-Settlement SGST1
State/UT
2022-23
2023-24
Growth
2022-23
2023-24
Growth
Jammu and Kashmir
1,318
1,762
34%
4,299
4,817
12%
Himachal Pradesh
1,341
1,546
15%
3,368
3,302
-2%
Punjab
4,457
4,903
10%
11,378
13,115
15%
Chandigarh
351
389
11%
1,227
1,342
9%
Uttarakhand
2,805
3,139
12%
4,513
4,890
8%
Haryana
10,657
11,637
9%
18,291
20,358
11%
Delhi
8,000
9,064
13%
16,796
18,598
11%
Rajasthan
8,832

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05
11%
32,943
36,322
10%
Dadra and Nagar Haveli and Daman and Diu
381
372
-3%
709
606
-15%
Maharashtra
48,870
58,057
19%
74,612
84,712
14%
Karnataka
20,165
23,400
16%
37,924
42,657
12%
Goa
1,111
1,307
18%
2,024
2,299
14%
Lakshadweep
6
16
162%
18
66
259%
Kerala
7,016
8,082
15%
17,450
18,370
5%
Tamil Nadu
20,836
23,661
14%
34,334
37,476
9%
Puducherry
271
288
6%
695
833
20%
Andaman and Nicobar Islands
112
125
12%
287
311
8%
Telangana
9,538
11,377
19%
21,301
23,478
10%
Andhra Pradesh
7,347
8,128
11%
16,441
18,488
12%
Ladakh
81
121
49%
311
377
21%
Other Territory
97
140
44%
281
685
144%
Grand Total
2,35,167
2,70,777
15%
4,46,167
4,97,562
12%
1

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Advisory related to changes in GSTR-5A
GST
Dated:- 28-10-2023

"Notification 51/2023 dated 29.09.2023 has introduced Table 5B in GSTR 5A w. e. f 01.10.2023. In this notification, Tab

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In fight against fake ITC, DGGI detects more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion with the arrest of 500 persons between April 2020 to September 2023
GST
Dated:- 19-10-2023

In FY23-24, DGGI detects Rs. 1.36 lakh crore overall GST evasion involving voluntary payment of Rs. 14,108 crore
Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC) to plug the leakage in Government revenue from November, 2020, and continues to check ITC evasion actively. From April 2020 to September 2023, more than 6,000 fake ITC cases

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Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A
GST
Dated:- 18-10-2023

General: In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory, is liable to get registered in GST and is required to pay tax on such supply. In this context, every person located outside taxable territory making such supplies of online money gaming to a person in India is now mandated to take registration/amend his existing registration in accordance with the proposed Row (iia) in FORM GST REG-10 and also required to furnish information

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to be declared in Row (iia) of the Form GST REG-10 while applying for registration. Existing already registered taxpayers of OIDAR services also would have to amend their registrations by furnishing the said information at Row (iia).
b) As a workaround, it is hereby advised that any person engaged in the supply of Online Money Gaming, who is required to be registered in accordance with the recent amendments, can file their registration application in the existing Form GST REG-10 itself. Along with the said application, such person will also be required to upload a pdf copy of the information furnished in Row 2(iia) of the amended FORM GST REG-10 in the 'Documents Upload' section available in the Part -A of Form GST REG-10 (in the enclose

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n and database access or retrieval services
(c) Both (a) and (b) above
Part -B
2.
Date of commencement of the online service or online money gaming in India.
DD/MM/YYYY
3.
Uniform Resource Locators (URLs) of the website/ platform/ name of the application, etc, as applicable through which online money gaming or online information and database access or retrieval services are provided:
1.
2.
3…
4.
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, …………….. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable fro

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