Author: admin_gst

Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.
GST
Dated:- 13-10-2023

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the following conditions:
(a) such person is engaged in the supply of goods through the ECO and such supplies are made only in one State/UT,
(b) such person does not make any inter-state supply,
(c) the said person has a Permanent Account Number (PAN) under the Income Tax Act, 1961,
(d) such persons

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Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods
GST
Dated:- 13-10-2023

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers. The APIs are for validating the demographic details of the said suppliers and also for use in tracking and reporting supplies by such persons. The details of the APIs are as follows:-
a) The name of the APIs developed are :
1. Unregistered Applicants API : To get the details of Unregistered Applicant by passing the enrolment ID in the GET request
2. Unregistered Applicants Validation API: To validate the Mobile Number and Ema

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Recommendations of 52nd GST Council Meeting
GST
Dated:- 7-10-2023

Recommendations of 52nd GST Council Meeting
ST Council recommends amendments in conditions of appointment of President and Member of the proposed GST Appellate Tribunals regarding eligibility and age
GST Council recommends nil rate for food preparation of millet flour in powder form and containing at least 70% millets by weight when sold in loose form, and 5% if sold in pre-packaged and labelled form
GST Council recommends to keep Extra Neutral Alcohol (ENA) used for manufacture of alcoholic liquor for human consumption outside GST
GST Council recommends reducing GST on molasses from 28% to 5% in relief to cane farmers for faster clearance of dues and to reduce cost of manufacturing cattle feed
To promote tourism, GST Council recommends conditional and limited duration IGST exemption to foreign flag foreign going vessel when it converts to coastal run
The 52nd GST Council met under the Chairpersonship

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thread or yarn made out of metallised polyester film /plastic film, falling under HS 5605, are covered by the entry for imitation zari thread or yarn attracting 5% GST rate. However, no refund will be allowed on polyester film (metallised) /plastic film on account of inversion.
* Foreign going vessels are liable to pay 5% IGST on the value of the vessel if it converts to coastal run. GST Council recommends conditional IGST exemption to foreign flag foreign going vessel when it converts to coastal run subject to its reconversion to foreign going vessel in six months.
II. Other changes relating to Goods
* GST Council recommended to keep Extra Neutral Alcohol (ENA) used for manufacture of alcoholic liquor for human consumption outside GST. Law Committee will examine suitable amendment in law to exclude ENA for use in manufacture of alcoholic liquors for human consumption from ambit of GST.
* To reduce GST on molasses from 28% to 5%. This step will increase liquidity with mills and

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nagement and slum improvement and upgradation supplied to Governmental Authorities.
IV. Other changes relating to Services
* To clarify that job work services for processing of barley into malt attracts GST @ 5% as applicable to "job work in relation to food and food products” and not 18%.
* With effect from 1st January 2022, liability to pay GST on bus transportation services supplied through Electronic Commerce Operators (ECOs) has been placed on the ECO under section 9(5) of CGST Act, 2017. This trade facilitation measure was taken on the representation of industry association that most of the bus operators supplying service through ECO owned one or two buses and were not in a position to take registration and meet GST compliances. To arrive at a balance between the need of small operators for ease of doing business and the need of large organized players to take ITC, GST Council has recommended that bus operators organised as companies may be excluded from the purview of

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ssed on or before the 31st day of March, 2023, or whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in sub-section (1) of section 107. In all such cases, filing of appeal by the taxpayers will be allowed against such orders upto 31st January 2024, subject to the condition of payment of an amount of pre-deposit of 12.5% of the tax under dispute, out of which at least 20% (i.e. 2.5% of the tax under dispute) should be debited from Electronic Cash Ledger. This will facilitate a large number of taxpayers, who could not file appeal in the past within the specified time period.
ii) Clarifications regarding taxability of personal guarantee offered by directors to the bank against the credit limits/loans being sanctioned to the company and regarding taxability of corporate guarantee provided for related persons including corporate guarantee provided by holding company to its subsidiary company: The Counci

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not.
iii) Provision for automatic restoration of provisionally attached property after completion of one year: The Council has recommended an amendment in sub-rule (2) of Rule 159 of CGST Rules, 2017 and FORM GST DRC-22 to provide that the order for provisional attachment in FORM GST DRC-22 shall not be valid after expiry of one year from the date of the said order. This will facilitate release of provisionally attached properties after expiry of period of one year, without need for separate specific written order from the Commissioner.
iv) Clarification on various issues related to Place of Supply: The Council has recommended to issue a Circular to clarify the place of supply in respect of the following supply of services:
(i) Supply of service of transportation of goods, including by mail or courier, in cases where the location of supplier or the location of recipient of services is outside India;
(ii) Supply of advertising services;
(iii) Supply of the co-location services.

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nomic Zone developer or the Special Economic Zone unit for authorised operations on payment of integrated tax and claim the refund of tax so paid.
C. Other measures pertaining to law and procedures:
i) Alignment of provisions of the CGST Act, 2017 with the provisions of the Tribunal Reforms Act, 2021 in respect of Appointment of President and Member of the proposed GST Appellate Tribunals: The Council has recommended amendments in section 110 of the CGST Act, 2017 to provide that:
* an advocate for ten years with substantial experience in litigation under indirect tax laws in the Appellate Tribunal, Central Excise and Service Tax Tribunal, State VAT Tribunals, by whatever name called, High Court or Supreme Court to be eligible for the appointment as judicial member;
* the minimum age for eligibility for appointment as President and Member to be 50 years;
* President and Members shall have tenure up to a maximum age of 70 years and 67 years respectively.
ii) Law amendment with

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Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B)
GST
Dated:- 6-10-2023

Dear Taxpayers,
1.The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B. This functionality vis a vis this rule has now started operating on the GST portal.
2. The system now compares the ITC available as per GSTR-2B/2BQ with the ITC claimed as per GSTR-3B/3BQ for each return period. If the claimed ITC exceeds the ITC available as per GSTR-2B by predefined limits, as directed by competent

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Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal
GST
Dated:- 4-10-2023

1. GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal. To help you to navigate and make the most of this feature, some key steps are as below.
2. To download the generated and received e-Invoices in JSON format, please follow these steps:
Step 1: Log in
* Visit the e-Invoice Portal at https://einvoice.gst.gov.in
* Log in using your GST Portal credentials.
Step 2: Navigate to Download E-invoice JSONs Section
* On the main portal page, find the "Download E-Invoice JSONs" section. It has two tabs: "Generated" and "Received."
* The

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tab to download e-Invoices in bulk for a specific period.
* Select the Financial Year and Month.
* Click "DOWNLOAD E-INVOICE (JSON)" to get all e-Invoices in JSON format for that month.
Step 6: Excel Format e-Invoice List (By Period)
* To get an e-invoice list in Excel format for a specific period:
* Visit the "List of IRNs" tab.
* Select the desired Financial Year and Month.
* Click "DOWNLOAD E-INVOICE (Excel)."
Step 7: Downloading History
* The requested e-Invoices remain in downloading history for 2 days only. Post 48 hours fresh request needs to be initiated.
3. Additionally, this functionality allows to download all e-invoices reported across all six IRPs (Invoice Registration Portals),

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1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth
GST
Dated:- 3-10-2023

GST collection crosses ₹1.60 lakh crore mark for the fourth time in FY 2023-24
₹9,92,508 crore gross GST collection for the first half of FY 2023-24 marks 11% Y-o-Y growth
Average monthly gross GST collection in FY 2023-24 at Rs. 1.65 lakh crore with 11% Y-o-Y growth
The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore (including ₹881 crore collected on import of goods).
The government has settled ₹33,736 crore to CGST and ₹27,578 crore to SGST from IGST. The total revenue of Centre and the States in the month of September, 2023 after regular settlement is ₹63,555 crore for CGST and ₹6

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month of September 2023 as compared to September 2022. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of September 2023.
Chart: Trends in GST Collection
State-wise growth of GST Revenues during September, 2023[1]
State/UT
Sep-22
Sep-23
Growth (%)
Jammu and Kashmir
428
563
32%
Himachal Pradesh
712
784
10%
Punjab
1,710
1,866
9%
Chandigarh
206
219
6%
Uttarakhand
1,300
1,392
7%
Haryana
7,403
8,009
8%
Delhi
4,741
4,849
2%
Rajasthan
3,307
3,869
17%
Uttar Pradesh
7,004
7,844
12%
Bihar
1,466
1,397
-5%
Sikkim
285
315
11%
Arunachal Pradesh
64
81
27%
Nagaland
49
52
5%
Manipur
38
56
47%
Mizoram
24
27
14%
Tripura
65
73
13%
Meghalaya
161
165
2%
Assam
1,157
1,175
2%
West Bengal
4,804
4,940
3%
Jharkhand
2,463
2,623
7%
Odisha
3,765
4,249
13%
Chhattisgarh
2,269
2,684
18%
Madhya Pradesh
2,711
3,118
15%
Gujarat
9,020
10,129
12%
Dadra and Nagar Haveli and

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6,461
19,129
16%
Uttar Pradesh
13,711
16,069
17%
32,540
36,109
11%
Bihar
3,567
4,092
15%
11,497
12,679
10%
Sikkim
153
267
75%
406
545
34%
Arunachal Pradesh
253
343
35%
807
1,013
26%
Nagaland
108
155
43%
474
539
14%
Manipur
143
177
24%
681
566
-17%
Mizoram
93
147
58%
419
491
17%
Tripura
206
258
25%
696
790
13%
Meghalaya
227
311
37%
711
860
21%
Assam
2,562
2,906
13%
5,965
7,181
20%
West Bengal
10,751
11,960
11%
18,786
20,949
12%
Jharkhand
3,661
4,462
22%
5,352
6,043
13%
Odisha
7,206
8,068
12%
9,096
10,869
19%
Chhattisgarh
3,720
4,136
11%
5,292
6,454
22%
Madhya Pradesh
5,221
6,324
21%
12,768
15,350
20%
Gujarat
18,628
20,839
12%
27,226
31,106
14%
Dadra and Nagar Haveli and Daman and Diu
330
315
-5%
566
508
-10%
Maharashtra
42,043
50,062
19%
62,010
72,741
17%
Karnataka
17,196
20,097
17%
31,076
36,162
16%
Goa
957
1,109
16%
1,678
1,940
16%
Lakshadweep

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Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1
GST
Dated:- 27-9-2023

Dear Taxpayers,
1. GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality.
2. This will have a temporary impact on the e-Invoice data auto population in GSTR-1 which will not be available from 26th September 2023 to 29th Septem

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Advisory: Geocoding Functionality for the Additional Place of Business
GST
Dated:- 20-9-2023

Dear Taxpayers,
1. GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories. This builds upon the geocoding functionality earlier implemented for the principal place of business, operational since February 2023.
2. To date, over 2.05 crore addresses have been geocoded for both principal and additional places of business by GSTN. Moreover, since March 2022, all new addresses are geocoded at the point of registration, ensuring consistent accuracy and standardisation from the beginning.
3. Here is a brief guide on how to uti

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Advisory: Time limit for Reporting Invoices on the IRP Portal
GST
Dated:- 13-9-2023

Dear Taxpayers,
1. It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.
2. To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 30 days on the date of reporting.
3. Please note that this restriction will apply

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1,59,069 crore gross GST revenue collected during August 2023; records 11% Year-on-Year growth
GST
Dated:- 1-9-2023

GST Revenues from domestic transactions (including import of services) are 14% higher Year-on-Year
The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import of goods) and Cess is ₹11,695 crore (including ₹1,016 crore collected on import of goods).
The government has settled ₹37,581 crore to CGST and ₹31,408 crore to SGST from IGST. The total revenue of Centre and the States in the month of August, 2023 after regular

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ate-wise Y-o-Y growth of GST Revenue in August, 2023[1] (Rs. In crore)
State/UT
August'22
August'23
Growth(%)
Jammu and Kashmir
434
523
21
Himachal Pradesh
709
725
2
Punjab
1651
1813
10
Chandigarh
179
192
7
Uttarakhand
1094
1353
24
Haryana
6772
7666
13
Delhi
4349
4620
6
Rajasthan
3341
3626
9
Uttar Pradesh
6781
7468
10
Bihar
1271
1379
9
Sikkim
247
320
29
Arunachal Pradesh
59
82
39
Nagaland
38
51
37
Manipur
35
40
17
Mizoram
28
32
13
Tripura
56
78
40
Meghalaya
147
189
28
Assam
1055
1148
9
West Bengal
4600
4800
4
Jharkhand
2595
2721
5
Odisha
3884
4408
14
Chhattisgarh
2442
2896
19
Madhya Pradesh
2814
3064
9
Gujarat
8684
9765

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h
51
119
171
Uttarakhand
382
255
637
Haryana
1,585
1,094
2,679
Delhi
1,113
1,209
2,322
Rajasthan
1,265
1,730
2,994
Uttar Pradesh
2,378
3,165
5,544
Bihar
654
1,336
1,990
Sikkim
42
43
85
Arunachal Pradesh
40
100
140
Nagaland
23
59
82
Manipur
21
62
83
Mizoram
17
54
72
Tripura
36
84
120
Meghalaya
50
86
136
Assam
440
691
1,131
West Bengal
1,797
1,516
3,313
Jharkhand
802
120
922
Odisha
1,333
401
1,734
Chhattisgarh
710
488
1,198
Madhya Pradesh
978
1,447
2,425
Gujarat
3,211
1,723
4,933
Dadra and Nagar Haveli and Daman and Diu
51
40
90
Maharashtra
7,630
3,841
11,470
Karnataka
3,029
2,627

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Introducing Electronic Credit Reversal and Reclaimed statement
GST
Dated:- 1-9-2023

“Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B so as to enable the taxpayers in reporting correct information regarding ITC availed, ITC reversal, ITC re-claimed and ineligible ITC. The re-claimable ITC earlier reversed in Table 4(B)2 may be subsequently

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Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication
GST
Dated:- 29-8-2023

Dear Taxpayers,
1. Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters, shall be placed for biometric-based Aadhaar authentication and taking photograph(s) of the applicant.
2.Pilot for implementation of the above change is ready and the functionality is ready for roll out by GSTN portal. This functionality is being launched in Puducherry from 30th August, 2023 in the pilot phase. After submission of application in Form GST REG-01 and before gener

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ADVISORY: MERA BILL MERA ADHIKAAR SCHEME
GST
Dated:- 26-8-2023

Dear Consumers /users,
1.As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.
2.This scheme will be implemented from 1st September, 2023 initially in the States of Gujarat, Assam, Haryana and UTs of Puducherry and Daman & Diu and Dadra & Nagar Haveli, as per the policy decision of the Government.
3.Mobile Application and Web Portal:
• The mobile application is available for download on both iOS and Android platforms and links are given below.
a. Android Link: https://play.google.com/store/apps/details?id=

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Advisory: E-Invoice Glossary and Steps
GST
Dated:- 18-8-2023

Dear Taxpayers,
GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.
You can access and download the PDF document by clicking on the link below:
1.E-Invoice Glossary: https://tutorial.gst.gov.in/downloads/news/pamphlet_e_invoicing_glossary_updated_17_08_2023_approved_final.pdf
2.Step by Step Guide: https://tutorial.gst.gov.in/downloads/news/pamphle

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THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023
GST
Dated:- 12-8-2023

AS INTRODUCED IN LOK SABHA
Bill No. 120 of 2023
THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023
A
BILL
further to amend the Integrated 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 and commencement.
1. (1) This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Amendment of section 2.
2. In section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the principal Act), in clause (17), for sub-clause (vii), the following sub-clause shall be substituted, namely:
"(vii) online gaming, excluding the online money gaming as defined in clause (80B) of section 2 of the Central Goods and S

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invoice shall be deemed to be the recording of the address of the said person;".
Insertion of new section 14A.
5. After section 14 of the principal Act, the following section shall be inserted, namely:
Special provision for specified actionable claims supplied by a person located outside the taxable territory.
"14A. (1) A supplier of online money gaming as defined in clause (80B) of
section 2 of the Central Goods and Service Tax Act, 2017 (12 of 2017.), not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply.
(2) For the purposes of complying with provisions of sub section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act:
Provided that any person located in the taxable territory representing such supplier for any p

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Council (GST Council) in its 50th and 51st meetings considered representation from various associations on the issues regarding taxability of Casinos, Horse Racing and Online Gaming and recommended to make certain amendments in the Integrated Goods and Services Tax Act, 2017 (the Act) to provide clarity regarding taxability of Casinos, Horse Racing and Online Gaming.
2. The proposed Integrated Goods and Services Tax (Amendment) Bill, 2023, inter alia, provides to
(i) amend clause (17) of section 2 of the Act to exclude online money gaming from the definition of Online Information and Data Access or Retrieval (OIDAR) services;
(ii) amend the proviso to sub-section (1) of section 5 of the Act, to provide that in case of import of such goods, that may be notified by the Government on the recommendations of the GST Council, the levy of Integrated Goods and Services Tax (IGST) may not be required to be done in accordance with the provisions of section 3 of the Customs Tariff Act, 1975

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ter resource used for supply of online money gaming by such supplier in case of failure to comply with provisions of registration and payment of tax in such manner as specified in the Information Technology Act, 2000.
3. The Bill seeks to achieve the above objectives.
NIRMALA SITHARAMAN.
New Delhi;
The 9th August, 2023.
FINANCIAL MEMORANDUM
The proposed Integrated Goods and Services Tax (Amendment) Bill, 2023 does not involve any recurring or non-recurring expenditure from and out of the Consolidated Fund of India.
ANNEXURE
EXTRACTS FROM THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (13 OF 2017)
Definitions.
2. In this Act, unless the context otherwise requires,
* * * * *
(17) "online information and database access or retrieval services" means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and im

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THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023
GST
Dated:- 12-8-2023

AS INTRODUCED IN LOK SABHA
Bill No. 119 of 2023
THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 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 and commencement.
1. (1) This Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Amendment of section 2.
2. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),
(a) after cla

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(c) in clause (105), the following proviso shall be inserted at the end, namely:
"Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;";
(d) after clause (117), the following clause shall be inserted, namely:
'(117A) "virtual digital asset" shall have the same meaning as assigned to i

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51st meetings considered representation from various associations on the issues regarding taxability of Casinos, Horse Racing and Online Gaming and recommended to make certain amendments in the Central Goods and Services Tax Act, 2017 (the Act) to provide clarity regarding taxability of Casinos, Horse Racing and Online Gaming.
2. The proposed Central Goods and Services Tax (Amendment) Bill, 2023, inter alia, provides to
(i) define the expressions "online gaming", "online money gaming", "specified actionable claim" and "virtual digital asset";
(ii) insert a proviso in the definition of "supplier" to provide clarity regarding "supplier" in case of supply of "specified actionable claim";
(iii) substitute "specified actionable claim" in paragraph 6 of Schedule III of the Act, for the present entries "lottery, betting and gambling", so as to provide clarity regarding taxability of actionable cla

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Advisory on E-Invoice – Services Offered by the Four New IRPs
GST
Dated:- 5-8-2023

To access the detailed advisory, please follow the link below. This will allow you to download the advi

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Recommendations of 51st GST Council Meeting
GST
Dated:- 3-8-2023

GST Council recommends certain amendments in CGST Act 2017 and IGST Act 2017, including amendment in Schedule III of CGST Act, 2017, to provide clarity on taxation of supplies in casinos, horse racing and online gaming
GST Council also recommends inserting a specific provision in IGST Act, 2017 to provide for liability to pay GST on supplier located outside India supplying online money gaming to a person in India
GST Council recommends GST on valuation of supply of online gaming and actionable claims in casinos at entry level
2nd August 2023
The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitha

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cordingly, the GST Council in its 51st meeting recommended certain amendments in the CGST Act 2017 and IGST Act 2017, including amendment in Schedule III of CGST Act, 2017, to provide clarity on the taxation of supplies in casinos, horse racing and online gaming. The Council also recommended to insert a specific provision in IGST Act, 2017 to provide for liability to pay GST on the supply of online money gaming by a supplier located outside India to a person in India, for single registration in India for the said supplier through a simplified registration scheme and also for blocking of access by the public to any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such s

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1,65,105 crore gross GST revenue collected for July 2023; records 11% Year-on-Year growth
GST
Dated:- 1-8-2023

Gross GST collection crosses ₹1.6 lakh crore mark for 5th time since inception of GST
Revenues from domestic transactions (including import of services) are 15% higher Year-on-Year
The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import of goods) and cess is ₹11,779 crore (including ₹ 840 crore collected on import of goods).
The government has settled ₹39,785 crore to CGST and ₹33,188 crore to SGST from IGST. The

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le-2 shows the SGST and SGST portion of the IGST received/settled to the States/UTs in July'2023.
State-wise growth of GST Revenues during July 2023[1] (Rs. in crore)
State/UT
July'22
July'23
Growth(%)
Jammu and Kashmir
431
549
27
Himachal Pradesh
746
917
23
Punjab
1733
2000
15
Chandigarh
176
217
23
Uttarakhand
1390
1607
16
Haryana
6791
7953
17
Delhi
4327
5405
25
Rajasthan
3671
3988
9
Uttar Pradesh
7074
8802
24
Bihar
1264
1488
18
Sikkim
249
314
26
Arunachal Pradesh
65
74
13
Nagaland
42
43
3
Manipur
45
42
-7
Mizoram
27
39
47
Tripura
63
78
23
Meghalaya
138
175
27
Assam
1040
1183
14
West Bengal
4441
5128
15
Jharkhand
2514
2859
14
Odisha
3652
4245
16
Chhat

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Himachal Pradesh
233
285
518
Punjab
727
1138
1865
Chandigarh
57
133
190
Uttarakhand
415
210
625
Haryana
1610
1256
2866
Delhi
1221
1606
2827
Rajasthan
1380
1819
3199
Uttar Pradesh
2751
3426
6176
Bihar
718
1469
2187
Sikkim
30
53
83
Arunachal Pradesh
37
113
150
Nagaland
18
70
88
Manipur
23
58
80
Mizoram
22
57
79
Tripura
40
86
125
Meghalaya
50
99
149
Assam
451
696
1146
West Bengal
1953
1531
3483
Jharkhand
721
330
1051
Odisha
1300
416
1716
Chhattisgarh
627
382
1009
Madhya Pradesh
1045
1581
2626
Gujarat
3293
1917
5210
Dadra and Nagar Haveli and Daman and Diu
56
29
85
Maharashtra
7958
4167
12124
Karnataka
3181
2650
5831
Goa
173
146
320
Lak

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Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively
GST
Dated:- 1-8-2023

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary in a written reply to a question in Lok Sabha.
The details of gross Goods and Services Tax collection on supply of goods and services (Domestic + Imports) for the FY 2020-21, 2021-22 & 2022-23 are as under:
(Rs. In crore)
FY
Collection
Average monthly collection
2020-21
11,36,805
94,734
2021-22
14,83,291
1,23,608
2022-23
18,07,680
1,50,640
The Minister further stated

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DGGI Meerut officials bust racket involving 246 fake entities with turnover of Rs. 3,242 crore involving ITC of Rs. 557 crore, three held
GST
Dated:- 27-7-2023

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore. In this matter till date, three key operatives have been arrested. One of this racket had close nexus with fake firms unearthed by Noida Police in June, 2023.
Taking clue from the Noida Police case and based on extensive data mining coupled with human intelligence, 2 major syndicates, being operated by masterminds Mr. Anand Kumar & Mr. Ajay Kumar, involved in creating an

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cing the transactions of fake GST bills & illegal cash flow has also been retrieved. Initial probe has also indicated the involvement of bank officials in opening of the bank accounts in the name of fake firms.
These 2 syndicates have issued invoices having taxable turnover of Rs. 3,142 crore involving ITC of Rs. 557 crore through 246 fake firms to more than 1,500 beneficiary firms. Major beneficiary firms are located in Delhi and others are spread across 26 other states. Mr. Vikram Jain, Proprietor of one such beneficiary firm, has also been arrested during the investigation.
All the three accused were produced before Economic Offence Court, Meerut on 26.07.2023 and have been remanded for judicial custody till 08.08.2023.
News – Pres

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Advisory: e-Invoice Exemption Declaration Functionality Now Available
GST
Dated:- 24-7-2023

Dear Taxpayers,
1.GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal. This functionality is specifically designed for taxpayers who are by default enabled for e-invoicing but are exempted from implementing it under the CGST (Central Goods and Services Tax) Rules.
2. Salient features of this functionality are:
a. The e-

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Webinar on ‘DRC-01B online functionality for liability mismatch’
GST
Dated:- 14-7-2023

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below:
Webinar Topic
DRC-01B online functionality for liability mismatch
Language of webinar
Hindi
Marathi
Tamil
Date
17-07-2023
20-07-2023
24-07-2023
Day
Monday
Thursday
Monday
Time
11:30 AM
12:30 PM
11:30 AM
Speaker
Sh.

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Recommendations of 50th meeting of GST Council
GST
Dated:- 11-7-2023

GST Council recommends Casino, Horse Racing and Online gaming to be taxed at the uniform rate of 28% on full face value
GST Council recommends notification of GST Appellate Tribunal by the Centre with effect from 01.08.2023
GST Council recommends exemption of cancer-related drugs, medicines for rare diseases and food products for special medical purposes from GST tax
Recommends bringing down rates from 18 percent to 5 percent on 4 items – Uncooked, unfried & extruded snack palettes, fish soluble paste, LD slag to be at par with blast furnace slag, and imitation zari thread
GST Council also recommends several measures for streamlining compliances in GST
The 50th meeting of the Goods and Services Tax (GST) Council was held here today, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.
To mark the milestone of 50th meeting of the GST Council, Chairpers

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nges relating to goods
1. It has been decided to exempt IGST on Dinutuximab (Quarziba) medicine when imported for personal use.
2. It has been decided to exempt IGST on medicines and Food for Special Medical Purposes (FSMP) used in the treatment of rare diseases enlisted under the National Policy for Rare Diseases, 2021 when imported for personal use subject to existing conditions. Similarly, IGST exemption is also being extended to FSMP when imported by Centres of Excellence for Rare Diseases or any person or institution on recommendation of any of the listed Centres of Excellence.
3. It has been decided to clarify that supply of raw cotton, including kala cotton, by agriculturists to cooperatives is taxable under reverse charge mechanism and to regularise issues relating for the past period on “as is basis”.
4. It has been decided to reduce GST on imitation zari thread or yarn known by any name in trade parlance from 12% to 5% and to regularize payment of GST related to this matt

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he matters relating to dessicated coconut for the period 1.7.2017 to 27.7.2017 on “as is basis” in view of genuine interpretational issues.
10. It has been decided that on pan masala, tobacco products etc, where it is not legally required to declare the retail sale price, the earlier ad valorem rate as was applicable on 31st March 2023 may be notified in order for levy of Compensation Cess.
11. It has been decided to include RBL Bank and ICBC bank in the list of specified banks for which IGST exemption is available on imports of gold, silver or platinum and update the list of banks /entities eligible for such IGST exemption as per Annexure 4B (HBP) of Foreign Trade Policy 2023.
12. Consequential changes in notifications may be carried out in view of new Foreign Trade Policy 2023.
13. It has been decided to regularise the issues relating to GST on plates and cups made of areca leaves prior to 01.10.2019.
14. It has been decided to regularise the issues relating to GST on biomass br

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Year instead of 15th March. 1st January of preceding Financial Year shall be the start date for exercise of option.
* It has been decided to clarify that services supplied by a director of a company to the company in his private or personal capacity such as supplying services by way of renting of immovable property to the company or body corporate are not taxable under RCM. Only those services supplied by a director of company or body corporate, which are supplied by him as or in the capacity of director of that company or body corporate shall be taxable under RCM in the hands of the company or body corporate under notification No. 13/2017-CTR (Sl. No. 6) dated 28.06.2017.
* It has been decided to clarify that supply of food and beverages in cinema halls is taxable as restaurant service as long as (a) they are supplied by way of or as part of a service and (b) supplied independently of the cinema exhibition service. Where the sale of cinema ticket and supply of food and beverages a

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on the issues and has recommended the following:
* Suitable amendments to be made to law to include online gaming and horse racing in schedule III as taxable actionable claims.
* All three namely Casino, Horse Racing and Online gaming to be taxed at the uniform rate of 28%.
* Tax will be applicable on the face value of the chips purchased in the case of casinos, on the full value of the bets placed with bookmaker/totalisator in the case of Horse Racing and on the full value of the bets placed in case of the Online Gaming.
Measures for facilitation of trade:
* Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023: The Council has recommended the Rules governing appointment and conditions of President and Members of the proposed GST Appellate Tribunal for enabling smooth constitution and functioning of GST Appellate Tribunal. The Council also recommended that provisions of Finance Act, 2023 pertaining to GST Appell

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ax credit of common input services procured from third parties to the distinct persons as per the present provisions of GST law, and also to clarify issues regarding taxability of internally generated services provided by one distinct person to another distinct person. The Council has also recommended that amendment may be made in GST law to make ISD mechanism mandatory prospectively for distribution of input tax credit of such common input services procured from third parties.
* Circular to be issued to provide clarity on various issues pertaining to the GST liability as well as the liability to reverse input tax credit in cases involving warranty replacement of parts and repair services during warranty period without any consideration from the customers, clarifying inter alia that no GST is chargeable by the manufacturer on such replacement of parts and/ or repair service and also, no reversal of input tax credit is required to be made by the manufacturer.
* Circular to be issued

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es where multiple E-commerce Operators (ECOs) are involved in a single transaction of supply of goods or services or both.
* To ease compliance burden of the taxpayers, clause (f) of rule 46 of CGST Rules, 2017 to amended to provide for requirement of only name of the State of the recipient, and not the name and full address of the recipient, on the tax invoice in cases of supply of taxable services by or through an ECO or by a supplier of OIDAR services to an unregistered recipient.
* Issuance of the following circulars in order to remove ambiguity and legal disputes on various issues, thus benefiting taxpayers at large:
* Clarifying that the registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, are required to issue e-invoices under rule 48(4) of CGST Rules. for the supplies made to Government Departments or establishments / Government agencies / local authorities / PSUs, etc., registered solely for the purpose of TDS,
* Clarificati

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To provide further relief to the taxpayers, the Council recommended for further issuance of a circular to provide for similar procedure for verification of input tax credit in cases involving difference in Input Tax Credit availed in FORM GSTR-3B vis a vis that available as per FORM GSTR-2A during the period 01.04.2019 to 31.12.2021.
* Special procedure to be provided under section 148 of CGST Act, 2017 to enable manual filing of appeal against the orders passed by proper officers in respect of TRAN-1/ TRAN-2 claims of the registered persons, filed in pursuance of the directions of Hon'ble Supreme Court in case of the Union of India v/s Filco Trade Centre Pvt. Ltd.
* Rule 108(1) and rule 109(1) of CGST Rules, 2017 to be amended to provide for manual filing of appeal under certain specified circumstances.
* Council recommended to extend the amnesty schemes notified vide notifications dated 31.03.2023 regarding non-filers of FORM GSTR-4, FORM GSTR-9 & FORM GSTR-10 returns, revocati

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city based taxation and Special Composition Scheme approved by the Council in 49th meeting, the Council has made the following recommendations:
*
* issuance of notification under section 148 of CGST Act, 2017 prescribing a special procedure to be followed by the manufacturers of tobacco, pan masala & other similar items inter alia for registration of machines and for filing of special monthly returns;
* insertion of section 122A in CGST Act, 2017 providing for special penalty for non-registration of machines by such manufacturers;
* provisions of section 123 of Finance Act, 2021, amending section 16 of IGST Act, to be notified with effect from 01.10.2023 and notification to be issued under section 16(4) of IGST Act. 2017 to provide for restriction of IGST refund route in respect of exports of tobacco, pan masala & other similar items as well as mentha oil.
* Amendment in CGST Rules, 2017 regarding registration: The Council has recommended the following amendments in CGST Rul

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erson may not be allowed to furnish the details of outward supplies in FORM GSTR-1 or using IFF.
* Amendment in rule 9 and rule 25 to do away with the requirement that the physical verification of business premises is to be conducted in the presence of the applicant and also to provide for physical verification in high risk cases even where Aadhaar has been authenticated.
* Pilot to be conducted in U.T. of Puducherry for risk-based biometric-based Aadhaar authentication of registration applicants. The State of Andhra Pradesh also expressed its intent to join this pilot after the system's readiness is tested in the state of Gujarat and U.T. of Puducherry.
* Procedure for Recovery of Tax and Interest in terms of Rule 88C(3): On the recommendations of the GST Council in its 48th meeting held on 17.12.2022, rule 88C was inserted in the CGST Rules, 2017 with effect from 26.12.2022 for system based intimation to the registered person in cases where the output tax liability in terms of

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erence. For this purpose, rule 88D and FORM DRC-01C to be inserted in CGST Rules, 2017, along with an amendment in rule 59(6) of CGST Rules, 2017. This will help in reducing ITC mismatches and misuse of ITC facility in GST.
* To improve discipline in filing of annual returns, FORM GSTR-3A to be amended to provide for issuance of notice to the registered taxpayers for their failure to furnish Annual Return in FORM GSTR-9 or FORM GSTR-9A by due date.
* Rule 64 and FORM GSTR-5A of CGST Rules, 2017 to be amended to require OIDAR service providers to provide the details of supplies made to registered persons in India in his return in FORM GSTR-5A. This will help in tracking due payment of tax on reverse charge basis by such registered persons in India in respect of supplies received from OIDAR service providers.
* Explanation 3 to be inserted after rule 43 of CGST Rules, 2017 to prescribe that the value of supply of goods from Duty Free Shops at arrival terminal in international airpo

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Important Update: Geocoding Functionality Now Live for All States and Union Territories
GST
Dated:- 8-7-2023

Dear Taxpayers,
GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories. This feature, which converts an address or description of a location into geographic coordinates, has been introduced to ensure the accuracy of address details in GSTN records and streamline the address location and verification process.
GSTN has successfully geocoded more than 1.8 crore addresses of principal places of business. Furthermore, all new addresses post-March 2022 are geocoded at the time of registration itself, ensuring the accuracy and st

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ding "Principal Geocoded" after logging into the portal. Please note that this will not change your existing addresses.
4. One-time Activity: The geocoding link will not be visible on the portal once the geocoding details are submitted by you. This is a one-time activity, and once submitted, revision in the address is not allowed. The functionality will not be visible to the taxpayers who have already geocoded their address through new registration or core amendment. Please note that the address appearing on the registration certificate can be changed only through the core amendment process. This geocoding functionality would not impact the previously saved address record.
5. Availability: This functionality is available for nor

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