Author: admin_gst

Webinar on furnishing of details in IFF and payment of tax (Form GST PMT-06) by Taxpayers in QRMP Scheme
GST
Dated:- 3-2-2021

* From January 2021 onwards, an Invoice Furnishing Facility (IFF) facility, as per sub-rule (2) of Rule-59 of the CGST Rules, 2017, has been provided to taxpayers under QRMP Scheme (Quarterly filers of Form GSTR-1 and Form GSTR-3B returns).
* In addition, the tax due for first two months of the quarter can be deposited in Form GST PMT-06, by the taxpayers under QRMP Scheme, by 25th of next month by selecting “Monthly payment for quarterly taxpayer”.
* For information and guidance of taxpayers on these topics, following webinars are being organized by GSTN:
Topic
Furnishing of details in IFF and

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14th Instalment of 6,000 crore released to the States to meet the GST compensation shortfall
GST
Dated:- 3-2-2021

14th Instalment of ₹ 6,000 crore released to the States to meet the GST compensation shortfall
A total amount of ₹ 84,000 crore released so far to all States and UTs with legislature
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance, Department of Expenditure has released the 14th weekly instalment of ₹ 6,000 crore to the States today to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been released to the 3 Un

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t of implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. 14 rounds of borrowings have been completed so far starting from 23rd October, 2020.
The amount released this week was the 14th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 4.6144%. So far, an amount of ₹ 84,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7395%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of India has also granted additional borrowing pe

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(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window passed on to the States/ UTs
1
Andhra Pradesh
5051
1936.53
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
833.20
4
Bihar
3231
3271.94
5
Chhattisgarh
1792
1523.34
6
Goa
446
703.77
7
Gujarat
8704
7727.43
8
Haryana
4293
3646.77
9
Himachal Pradesh
877
1438.79
10
Jharkhand
1765
827.55
11
Karnataka
9018
10396.53
12
Kerala
4,522
3153.48
13
Madhya Pradesh
4746
3806.03
14
Maharashtra
15394
10036.53
15
Manipur*
151
0.00
16
Meghalaya
194
93.79
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
3202.69
20
Punjab
3033
4571.52

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GST Revenue collection for January 2021 almost touches 1.20 lakh crore
GST
Dated:- 1-2-2021

The gross GST revenue collected in the month of January 2021till 6PM on 31.01.2021 is ₹ 1,19,847 crore of which CGST is ₹ 21,923 crore, SGST is ₹ 29,014 crore, IGST is ₹ 60,288 crore (including ₹ 27,424 crore collected on import of goods) and Cess is ₹ 8,622 crore (including ₹ 883crore collected on import of goods). The total number of GSTR-3B Returns filed for the month of December up to 31stJanuary 2021 is 90 lakhs.
The government has settled ₹ 24,531 crore to CGST and ₹ 19,371 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the St

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the last month's record collection of ₹1.15 lakh crore. GST revenues above ₹ 1 lakh crore for a stretch of last four months and a steep increasing trend over this period are clear indicators of rapid economic recovery post pandemic. Closer monitoring against fake-billing, deep data analytics using data from multiple sources including GST, Income-tax and Customs IT systems and effective tax administration have also contributed to the steady increase in tax revenue over last few months.
The average YoY growth in GST revenue over the first four months in the second half of the financial year has been 8% as compared to (-) 24% during the first half of the year.
1. The chart below shows trends in monthly gross GST revenues during t

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Module wise new functionalities deployed on the GST Portal for taxpayers.
GST
Dated:- 30-1-2021

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube cha

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13th Instalment of 6,000 crore released to the States to meet the GST compensation shortfall
GST
Dated:- 25-1-2021

13th Instalment of ₹ 6,000 crore released to the States to meet the GST compensation shortfall
A total amount of ₹ 78,000 crore released so far to all States and UTs with legislature
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance, Department of Expenditure has released the 13th weekly instalment of ₹ 6,000 crore to the States today to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been released to the 3 U

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t of implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. 13 rounds of borrowings have been completed so far starting from 23rd October, 2020.
The amount released this week was the 13th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 5.3083%. So far, an amount of ₹ 78,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7491%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of India has also granted additional borrowing p

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1
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window passed on to the States/ UTs
1
Andhra Pradesh
5051
1810.71
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
779.08
4
Bihar
3231
3059.34
5
Chhattisgarh
1792
1354.08
6
Goa
446
658.04
7
Gujarat
8704
7225.36
8
Haryana
4293
3409.84
9
Himachal Pradesh
877
1345.31
10
Jharkhand
1765
735.60
11
Karnataka
9018
9721.07
12
Kerala
4,522
2839.56
13
Madhya Pradesh
4746
3558.75
14
Maharashtra
15394
9384.47
15
Manipur*
151
0.00
16
Meghalaya
194
87.69
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
2994.61
20
Punjab
3033
4116.44
2

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Module wise new functionalities deployed on the GST Portal during October-December, 2020 for taxpayers.
GST
Dated:- 22-1-2021

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund, other Miscellaneous topics. Various webinars are also conducted during the period for the benefit of the stakeholders.
To view module wise f

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12th Instalment of 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
GST
Dated:- 18-1-2021

12th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall.
A total amount of ₹ 72,000 crore released so far to all States and UTs with legislation
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance, Department of Expenditure has released the 12th weekly instalment of ₹ 6,000 crore to the States today to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of &#8377

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10 Lakh crore in revenue arising on account of implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. 12 rounds of borrowings have been completed so far starting from 23rd October, 2020.
The amount released this week was the 12th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 4.4315%. So far, an amount of ₹ 72,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7024%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of Ind

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passed on to the States/UTs till 18.01.2021
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window passed on to the States/ UTs
1
Andhra Pradesh
5051
1684.89
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
724.96
4
Bihar
3231
2846.74
5
Chhattisgarh
1792
1184.82
6
Goa
446
612.31
7
Gujarat
8704
6723.29
8
Haryana
4293
3172.91
9
Himachal Pradesh
877
1251.83
10
Jharkhand
1765
643.65
11
Karnataka
9018
9045.61
12
Kerala
4,522
2525.64
13
Madhya Pradesh
4746
3311.47
14
Maharashtra
15394
8732.41
15
Manipur*
151
0.00
16
Meghalaya
194
81.59
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha

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One held by CGST Delhi East officials for availing fake input tax credit of 82.23 crore
GST
Dated:- 18-1-2021

In the ongoing drive against availment of inadmissible ITC, officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi East unearthed a multi-layered network of fictitious firms being used to generate and pass on fake ITC.
Through the use of extensive data analytics, officers identified and searched 21 premises between 15/01/2021 and 17/01/2021, leading to the unraveling of a network of fake firms that were operating since 2017 to pass on fake ITC.
The network of fake firms was being operated by one Shri Arvind Kumar, who used to pass fake ITC for a commission of 4 to 4.5% of the invoice amount. Investi

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One held by CGST Delhi officials for fraudulently passing on fake ITC of 14.30 crore
GST
Dated:- 15-1-2021

In the ongoing campaign against fake/bogus invoices and resultant availment of inadmissible ITC, officers of Central Goods and Service Tax (CGST) Commissionerate, Delhi (East) have detected a case of issue of fake bills of ₹ 79.5 crore (approx). The syndicate was being operated by Sh. Nitin Jain, C.A by floating three firms i.e M/s Anshika Metals, M/s N.J Trading Co. and M/s A.J Enterprises using the identity of his family members, with the intent of passing of inadmissible ITC. Sh. Nitin Jain, C.A through these firms has passed on fake ITC of ₹ 14.30 crore. All the e-way bills generated to transport the goods

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provided them fake bills/invoices of different firms on commission basis.
Sh. Nitin Jain by using fake entities on the identity of his family members has knowingly committed offences under Section 132(1)(b) and 132(1)(c) of the CGST Act,2017 as amended vide Section -127 of the Finance Act' 2020, which are cognisable and non-bailable offences as per the provisions of Section 132(5) and punishable under clause (i) of the sub section (1) of Section 132 of the Act ibid.
Sh. Nitin Jain, C.A has been arrested under Section 69(1) of the CGST Act'2017 and produced before the Duty Magistrate. He has been remanded in judicial custody of 14 days upto 27.01.2021 by the Duty Magistrate. Further investigation in this case is under progress.
The consol

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Due dates for filing of Form GSTR-3B for the Tax Period of December, 2020
GST
Dated:- 13-1-2021

1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 10th Nov., 2020, has inserted sub rule 6 in Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax period of December, 2020 as under:
Sl. No
Taxpayers with aggregate turnover (PAN based) in the pre

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Auto-population of e-invoice details into GSTR-1
GST
Dated:- 12-1-2021

1. From 1-10-2020, certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as 'e-invoices').
From 1-1-2021, the taxpayers with aggregate turnover above ₹ 100 Cr. had also started reporting invoices to IRP.
Details from the reported e-invoices are being auto-populated in respective tables of GSTR-1. Update on the same was last published on 30/12/2020
A detailed advisory regarding methodology of auto-population of e-invoice details into GSTR-1 is already published on GSTR-1 dashboard. You can read the same HERE.
2. It is observed that, while pullin

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owever, in such cases, the 'Source', 'IRN' and 'IRN date' fields will be reset to blank in respective tables of GSTR-1 and accordingly won't get reflected in GSTR-2A/2B/4A/6A also. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer.
4. Other than the details auto-populated from e-invoices, taxpayers are required to add details of any other supplies made, in respective tables of GSTR-1.
5. An additional facility of consolidated excel download of all documents auto-populated from e-invoices is available in GSTR-1 dashboard. This file includes details of cancelled documents also.
However, any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would not

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11th Instalment of 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
GST
Dated:- 11-1-2021

11th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
A total amount of ₹ 66,000 crore released so far to all States and UTs with legislation
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance has released the 11th weekly instalment of ₹ 6,000 crore to the States to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been released t

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implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. The borrowings have been done in 11 rounds. The amount borrowed so far was released to the States on 23rd October, 2020, 2nd November, 2020, 9th November, 2020, 23rd November, 2020, 1st December, 2020, 7th December, 2020, 14th December, 2020, 21st December, 2020, 28th December, 2020, 04th January, 2021and 11th January, 2021.
The amount released this week was the 11th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 5.1057%. So far, an amount of ₹ 66,000 crore has been borrowed by the Central Government through the special borrowing window at

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h special window and released to the States and Union Territories so far is annexed.
State wise additional borrowing of 0.50 percent of GSDP allowed and amount of funds raised through special window passed on to the States/UTs till 11.01.2021
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window
passed on to the States/ UTs
1
Andhra Pradesh
5051
1559.07
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
670.84
4
Bihar
3231
2634.14
5
Chhattisgarh
1792
1015.56
6
Goa
446
566.58
7
Gujarat
8704
6221.22
8
Haryana
4293
2935.98
9
Himachal Pradesh
877
1158.35
10
Jharkhand
1765
551.70
11
Karnataka
9018
8370.15
12
Ker

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DGGI Gurugram arrests one for fraudulently availing input tax credit of 8 crore
GST
Dated:- 9-1-2021

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Shri Sanjay Goel, resident of New Delhi on charges of illegally availing and passing on input tax credit (ITC) on goods-less invoices.
On the basis of the investigation conducted till date, that Shri Sanjay Goel, through his proprietorship concern M/s Redamancy world, showed purch

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Aadhaar Authentication / e-KYC for Existing Taxpayers on GST Portal
GST
Dated:- 8-1-2021

Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th January, 2021, for existing taxpayers. All taxpayers registered as Regular Taxpayers (including Casual Taxable person, SEZ Units/Developers), ISD and Composition taxpayers can do their Aadhaar Authentication or e-KYC on GST Portal. This is not applicable for Government Departments, Public Sector Undertakings, Local Authorities and Statutory Bodies.
2. What is Aadhaar Authentication or e-KYC
a) If Aadhaar is available, the Primary Authorized signatory and 1 person who is Proprietor/Partner/Director /Managing

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axpayer clicks on “Yes, Navigate to My Profile”, system will navigate to My Profile. In MY PROFILE, a new tab “Aadhaar Authentication status” has been shown from where link for Aadhaar Authentication to the Primary Authorized Signatory and one of promoters/partners as selected by him will be sent.
Note: If same person is Primary Authorized Signatory and Partner/Promoter, Aadhaar authentication is only required to be done for that person.
d) On the My profile page, in addition to SEND AADHAAR AUTHENTICATION LINK, UPLOAD E-KYC DOCUMENTS option would also be displayed to taxpayer from where they can upload the e-KYC documents on Portal. In this case, the process of e-KYC authentication would be subject to approval of uploaded e-KYC documents

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A CASE OF FAKE INVOICES
GST
Dated:- 7-1-2021

OFFICE OF THE COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE & SERVICE TAX
MEDCHAL COMMISSIONERATE
MEDCHAL GST BHAWAN
11-4-649/B, Lakdi ka pool, Hyderbad
E-mail: cgst.mdclcommteae@gov.in
Date : 06.01.2021
PRESS NOTE
A CASE OF FAKE INVOICES
Officers of Anti-Evasion, of Medchal Commissionerate booked cases of fake invoices and evasion of GST against Shri Gordhan Singh. Arjun Chowdhary and Kiran Chowdhury, who created non-existent firms and issued invoices without supplying goods and facilitated fraudulent availment of input tax credit by over 200 different firms/Companies (within and outside the Commissionerate) thereby defrauding the government revenue to the tune of ₹ 67,

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rther, it is also noticed that the recipient firms of the fake bills are paying the invoice amounts in regular banking channels by way of RTGS/Cheque to the bogus firms who have issued fake bills and the amounts are being paid back to them by withdrawing cash from their account by deducting their commission.
Shri. Arjun Chowdaty, Kiran Choudhary, and Vikas Saraf have accepted their involvement in the case as stated above, vide their statements and were arrested on 06.01.2021, produced before the Hon'ble EOC on the same day and remanded upto 20.01.2021. Whereas, Shri Gordhan Singh is absconding and all efforts are on to trace the accused.
Further investigation and recovery proceedings are underway.
COMMISSIONER
News – Press releas

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Invoice Furnishing Facility (IFF) for Taxpayers under QRMP Scheme
GST
Dated:- 6-1-2021

An Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (Quarterly filers of Form GSTR-1 and also of Form GSTR-3B returns), as per sub-rule (2) of Rule-59 of the CGST Rules, 2017. Taxpayers who have opted for quarterly filing frequency under the scheme can file their details of outward supplies (B2B invoices only) for first two months of a quarter (M1 and M2 respectively of a Quarter) in IFF. For e.g. for Apr-June qtr., B2B invoices only for the months of April (M1) and May (M2) can be filed in IFF by a taxpayer.
2. The IFF is a facility similar to Form GSTR-1, and it allows filing of details of B2B in

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> Returns Dashboard > File Returns and then
* Select the Financial Year & Return Filing Period (M1/M2 of a quarter) and click on SEARCH button to file the IFF forms for M1 or M2 month.
5. IFF is an optional facility provided to taxpayers under QRMP scheme to pass on Input Tax Credit (ITC) to their recipients for M1 and M2 months of a quarter. However, filing of Form GSTR-1 for M3 month of a quarter is mandatory.
a. Records uploaded in IFF by the Supplier will reflect in Form GSTR-2A/2B of the Recipient.
b. Supplier Taxpayers can also upload details in their IFF, through JSON file, generated using Returns Offline Tool.
c. Records filed in IFF need not be filed again in Form GSTR-1 of that quarter.
d. Only the details saved in IFF can

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Webinar for taxpayers on Communication Channel between Taxpayers.
GST
Dated:- 5-1-2021

A facility of 'Communication Between Taxpayers' has been provided on the GST Portal, for sending a notification by recipient (or supplier) taxpayers to their supplier (or recipient) taxpayers, regarding missing documents or any shortcomings in the documents or any other issue related to it.
In this regard, GSTN would be conducting following webinars for taxpayer awareness:
Webinar Topic
Comm

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10th Instalment of 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall.
GST
Dated:- 4-1-2021

10th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall.
A total amount of ₹ 60,000 crore released so far to all States and UTs with legislation
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance has released the 10thweekly instalment of ₹ 6,000 crore to the States to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been released t

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ounds. The amount borrowed so far was released to the States on 23rd October, 2020, 2nd November, 2020, 9th November, 2020, 23rd November, 2020, 1st December, 2020, 7th December, 2020, 14th December, 2020, 21st December, 2020, 28thDecember, 2020 and 04th January, 2021.
The amount released this week was the 10th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 4.1526%.So far, an amount of ₹ 60,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.6892%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of

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window passed on to the States/UTs till 04.01.2021
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special
window passed on to the States/ UTs
1
Andhra Pradesh
5051
1433.25
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
616.72
4
Bihar
3231
2421.54
5
Chhattisgarh
1792
846.30
6
Goa
446
520.85
7
Gujarat
8704
5719.15
8
Haryana
4293
2699.05
9
Himachal Pradesh
877
1064.87
10
Jharkhand
1765
459.75
11
Karnataka
9018
7694.69
12
Kerala
4,522
1897.80
13
Madhya Pradesh
4746
2816.91
14
Maharashtra
15394
7428.29
15
Manipur*
151
0.00
16
Meghalaya
194
69.39
17
Mizoram*
132
0.00
18
Nagala

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CGST Delhi West Commissionerate arrests one for duty evasion of around 831.72 crore
GST
Dated:- 4-1-2021

The Central GST Delhi West Commissionerate has unearthed evasion of GST by way of manufacture and clandestine supply of gutkha/pan masala/tobacco products without any registration and payment of duty. On basis of the search at the premise of manufacture, it was found that illegal manufacturing of Gutkha/pan masala/tobacco product was going on, evidenced by a godown, machines, raw materials and manufactured products at the premises. Around 65 labourers were found working at the illegal factory. The finished product of gutkha is being supplied to various states in India. The searches resulted in seizure of finished gutkha and

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GST e-invoice system completed journey of 3 months; Enabled more than 37000 tax payers to generate more than 1680 Lakh Invoice Reference Numbers (IRNs)
GST
Dated:- 2-1-2021

GST e-invoice system completed journey of 3 months; Enabled more than 37000 tax payers to generate more than 1680 Lakh Invoice Reference Numbers (IRNs)
603 Lakhs e-invoices generated in December 2020 as compared to 589 lakhs in November 2020
GST e-invoice system, the game changer in the GST system, has completed journey of three months and has facilitated smooth transition of the tax payers to the new platform. It has enabled more than 37000 tax payers to generate more than 1680 Lakh Invoice Reference Numbers (IRNs), during last three months from the NIC

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bout the issues through mails and telephonic calls and suggestion of corrective measures, has facilitated in bringing the errors down. NIC has also started sending the daily update to the generators of IRN about the number and value of the IRN generated by him/her.
The Government has reduced the aggregate turnover cut off to ₹ 100 Crores per annum for generation of IRN by the tax payers from 1st January 2021. NIC has already enabled the API and offline tool based sites for these tax payers. NIC is also geared up with adequate infrastructure to handle the generation of e-invoices from these tax payers from 1st January 2021. NIC portal facilitates the big tax payers, whose turnover is more than ₹ 500 Crores, to enable direct API

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GST Revenue collection for December 2020 recorded all time high since implementation of GST
GST
Dated:- 1-1-2021

GST Revenue collection for December 2020 recorded all time high since implementation of GST
₹ 1,15,174 crore gross GST revenue collected in December
Revenues for December 2020 are 12% higher than the GST revenues in the same month last year
The gross GST revenue collected in the month of December 2020 is ₹ 1,15,174 crore of which CGST is ₹ 21,365 crore, SGST is ₹ 27,804 crore, IGST is ₹ 57,426 crore (including ₹ 27,050 crore collected on import of goods) and Cess is ₹ 8,579 crore (including ₹ 971 crore collected on import of goods). The total number of GSTR-3B Retur

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sources during the same month last year.
The GST revenues during December 2020 have been the highest since the introduction of GST and it is the first time that it has crossed ₹ 1.15 lakh crore. The highest GST collection till now was ₹ 1,13,866 crore in the month of April 2019. The revenues of April normally tend to be high since they pertain to the returns of March, which marks the end of financial year. The December 2020 revenues are significantly higher than last month's revenues of ₹ 1,04.963 crore. This is the highest growth in monthly revenues since last 21 months. This has been due to combined effect of the rapid economic recovery post pandemic and the nation-wide drive against GST evaders and fake bills alongwit

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0 as compared to December 2019.
State-wise growth of GST Revenues during December 2020[1]
State
Dec-19
Dec-20
Growth
1
Jammu and Kashmir
409
318
-22%
2
Himachal Pradesh
699
670
-4%
3
Punjab
1,290
1,353
5%
4
Chandigarh
168
158
-6%
5
Uttarakhand
1,213
1,246
3%
6
Haryana
5,365
5,747
7%
7
Delhi
3,698
3,451
-7%
8
Rajasthan
2,713
3,135
16%
9
Uttar Pradesh
5,489
5,937
8%
10
Bihar
1,016
1,067
5%
11
Sikkim
214
225
5%
12
Arunachal Pradesh
58
46
-22%
13
Nagaland
31
38
23%
14
Manipur
44
41
-8%
15
Mizoram
21
25
21%
16
Tripura
59
74
25%
17
Meghalaya
123
106
-14%
18
Assam
991
984
-1%
19
West Bengal
3,748
4,114
10%
20
Jharkhand
1,943
2,150
11%
21
Odis

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Webinar for taxpayers on recent changes in process of Registration on GST Portal
GST
Dated:- 1-1-2021

Recently, certain changes have been made in Registration process on GST Portal.
In this regard, GSTN would be conducting following webinars for taxpayer awareness:
Topic
Recent changes in process of Registration on GST Portal
Language
English
Hindi
Date
05-01-2021
07-01-2021
Time
3.00 pm to 3.30pm
3.00 to 3.30 pm
Speaker
Shri Praveen Kumar, AVP, GSTN
YouTube link to

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DGGI Gurugram arrests 3 for fraudulently claiming input tax credit of 12.90 crore
GST
Dated:- 31-12-2020

The Directorate General of GST Intelligence (DGGI), North Zone, Gurugram has arrested three persons, namely Shri Alok Bhargava and his sons Shri Akul and Shri Atin Bhargava, owners of M/s Delhi Foils, M/s Abinox Industries and M/s Matalax Industries, Wazirpur, New Delhi. The above said firms had cumulatively taken Input Tax Credit fraudulently of ₹ 12.90 crore involving in

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Auto-population of e-invoice details into GSTR-1/2A/2B/4A/6A
GST
Dated:- 30-12-2020

1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as 'e-invoices'). Details from such e-invoices shall be auto-populated in respective tables of GSTR-1. Update on the status of such auto-population was last published on 30/11/2020.
2. For those taxpayers who had started e-invoicing from 1-10-2020, the auto-population of e-invoice data into GSTR-1 (of December 2020) had started from December 3rd, 2020.
In this regard, following is to be noted by those taxpayers:
* The data in GSTR-1 is now available on T+3 day basis, i.e. for examp

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as already filed by that date, then, the details of such document will be made available in the consolidated excel file downloadable from GSTR-1 dashboard (with error description as 'Return already filed'). The taxpayer may thereupon take necessary action.
3. Owing to existing validations in GSTR-1, e-invoices reported with below commonly observed issues are not auto-populated in the tables of GSTR-1 but are made available in the consolidated excel file downloadable from GSTR-1 dashboard (with corresponding error description):
* Supplier is found to be of type ISD/NRTP/TCS/TDS;
* Supplier is found to be composition taxpayer for that tax period;
* Document date is prior to Supplier's/Recipient's effective date of registration;
* Doc

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It is once again reiterated that the auto-population of details from e-invoices into GSTR-1 is only a facility for the taxpayers. After viewing the auto-populated data, the taxpayer shall verify the propriety and accuracy of the amounts and all other data in each field, especially from the perspective of GSTR-1 and file the same, in the light of relevant legal provisions.
7. The taxpayers are once again requested to verify the documents auto-populated in GSTR-1 tables and consolidated excel and may share feedback on GST Self Service Portal, on below aspects:
1. All documents reported to IRP are present in excel
2. Status of each e-invoice/IRN is correct
3. All the details of document are populated correctly
Thanking You,
Team GSTN

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9th Instalment of 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
GST
Dated:- 28-12-2020

9th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall.
A total amount of ₹ 54,000 crore released so far to all States and UTs with legislation
This is in addition to additional borrowing permission of ₹ 1,06,830 lakh crore granted to the States
The Ministry of Finance has released the 9thweekly instalment of ₹ 6,000 crore to the States to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been release

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ember, 2020, 1st December, 2020, 7th December, 2020, 14th December, 2020, 21st December, 2020 and 28thDecember, 2020.
The amount released this week was the 9th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 5.1508%.So far, an amount of ₹ 54,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7488%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of India has also granted additional borrowing permission equivalent to 0.50 % of Gross States Domestic Product(GSDP)to the states choosing Option-Ito meet

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tes
Amount of fund raised through special
window passed on to the States/ UTs
1
Andhra Pradesh
5051
1307.43
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
562.60
4
Bihar
3231
2208.94
5
Chhattisgarh
1792
677.04
6
Goa
446
475.12
7
Gujarat
8704
5217.08
8
Haryana
4293
2462.12
9
Himachal Pradesh
877
971.39
10
Jharkhand
1765
367.80
11
Karnataka
9018
7019.23
12
Kerala
4,522
1583.88
13
Madhya Pradesh
4746
2569.63
14
Maharashtra
15394
6776.23
15
Manipur*
151
0.00
16
Meghalaya
194
63.29
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
2162.29
20
Punjab
3033
2296.12
21
Rajasthan
5462
1909.72
22
Sikkim*
156
0.00
23
Tamil Nadu
9627
3531.02
24
Telangan

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