Author: admin_gst

Communication between Recipient and Supplier Taxpayers on GST Portal
GST
Dated:- 25-12-2020

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. This facility is available to all registered persons, except those registered as TDS, TCS or NRTP.
The main features of this facility are summarized as below:
A. How to use the facility on GST Portal : Taxpayers can send notification, view notification, send reply and view replies to the notifications on their dashboard after login.
a.To send no

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(upto 200 Characters) in the box provided for the same.
C. Some other features
a.The counter party taxpayer will receive an e-mail on their registered e-mail address and an SMS on his registered mobile number for all notifications received.
b.An alert will also be given to Recipient/Supplier on logging into the GST portal.
c.A taxpayer is allowed to send up to 100 notifications to a single GSTIN for a particular tax period.
d.The recipient can upload the details of missing documents (not uploaded by their supplier in his Form GSTR-1) and send a notification to their supplier, using this facility. Supplier can then add such documents directly in their Form GSTR-1, if not reported earlier.
e.The functionality to upload and download t

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8th Instalment of 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
GST
Dated:- 21-12-2020

8th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
A total amount of ₹ 48,000 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 8th 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 to

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r, 2020, 1st December, 2020, 7th December, 2020, 14th December, 2020 and 21st December, 2020.
The amount released this week was the 8th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 4.1902%. So far, an amount of ₹ 48,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.6986%.
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-I to meet GST compensation sh

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hrough special window passed on to the States/ UTs
1
Andhra Pradesh
5051
1181.61
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
508.48
4
Bihar
3231
1996.34
5
Chhattisgarh
1792
507.78
6
Goa
446
429.39
7
Gujarat
8704
4715.01
8
Haryana
4293
2225.19
9
Himachal Pradesh
877
877.91
10
Jharkhand
1765
275.85
11
Karnataka
9018
6343.77
12
Kerala
4,522
1269.96
13
Madhya Pradesh
4746
2322.35
14
Maharashtra
15394
6124.17
15
Manipur*
151
0.00
16
Meghalaya
194
57.19
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
1954.21
20
Punjab
3033
1841.04
21
Rajasthan
5462
1659.07
22
Sikkim*
156
0.00
23
Tamil Nadu
9627
3191.24
24
Telangana
5017
688.59
25
Tripura

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Ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d)
GST
Dated:- 21-12-2020

The system has started providing auto-populated GSTR-3B on the basis of GSTR-1 & GSTR-2B from the tax period of November 2020 onwards. In this auto-populated GSTR-3B, liability on account of inward supplies attracting reverse charge auto-populated in Table-3.1(d) is also drawn from GSTR-2B of the taxpayer for the said tax period. The values in GSTR-2B are auto populated

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Due dates for filing of Form GSTR-3B for the Tax Periods from October, 2020 till March, 2021
GST
Dated:- 17-12-2020

1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 11th Nov., 2020, has added sub rule (6) to Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from October, 2020 till March, 2021. The details are as under:
Sl. No
Taxpayers with aggregate turnover (PAN based) in the previous financial year
And Taxpayers having principal place of business in the State/ UT of
Due date of filing of Form GSTR 3B, from October, 2020 till March, 2021
1.
More than ₹ 5 Crore

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Auto population of details in Form GSTR-3B from Form GSTR 1 & GSTR 2B
GST
Dated:- 16-12-2020

1. Auto Populated details in Form GSTR 3B: Now, auto-population of system computed details in Form GSTR-3B, has been enabled for taxpayers (filing their Form GSTR-1 on monthly basis), from November 2020 Tax Period onwards. The same will be done based on the following:
(i) Liabilities in tables-3.1 & 3.2 of Form GSTR-3B (except Table-3.1 (d) pertaining to inward supplies liable to reverse charge), are computed by the system on the basis of details of outward supplies as filed in Form GSTR-1 for the tax period
(ii) Input Tax Credit (ITC) details and details of inward supplies liable to reverse charge, to be reported in Tables-4 and 3

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Webinar for taxpayers on QRMP Scheme
GST
Dated:- 16-12-2020

With effect from 1st January, 2021, all taxpayers with Aggregate Annual Turnover of up to ₹ 5 Cr. in the previous financial year and filing Form GSTR 3B, persons obtaining a new registration and taxpayers opting out of Composition Scheme would be able to avail of Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme on GST Portal.
In this regard, GSTN would be conducting following webinars for taxpayer aw

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7th Instalment of 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
GST
Dated:- 14-12-2020

7th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
A total amount of ₹ 42,000 crore released so far to all States and UTs with legislation
This is in addition to additional borrowing permission of ₹ 1,06,830 granted to the States
The Ministry of Finance has released the 7th 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 to the 3

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0, 1st December, 2020, 7th December, 2020 and 14th December, 2020.
The amount released this week was the 7th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 5.1348%. So far, an amount of ₹ 42,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7712%.
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-I to meet GST compensation shortfall to help them in mob

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ed on to the States/ UTs
1
Andhra Pradesh
5051
1055.79
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
454.36
4
Bihar
3231
1783.74
5
Chhattisgarh
1792
338.52
6
Goa
446
383.66
7
Gujarat
8704
4212.94
8
Haryana
4293
1988.26
9
Himachal Pradesh
877
784.43
10
Jharkhand
1765
183.90
11
Karnataka
9018
5668.31
12
Kerala
4,522
956.04
13
Madhya Pradesh
4746
2075.07
14
Maharashtra
15394
5472.11
15
Manipur*
151
0.00
16
Meghalaya
194
51.09
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
1746.13
20
Punjab
3033
1385.96
21
Rajasthan
5462
1408.42
22
Sikkim*
156
0.00
23
Tamil Nadu
9627
2851.46
24
Telangana
5017
559.02
25
Tripura
297
103.50
26
Uttar Prad

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Webinar on e-invoicing for taxpayers
GST
Dated:- 14-12-2020

From 1st Jan., 2021, Government has mandated e-invoicing for the taxpayers with aggregate turnover exceeding ₹ 100 Cr. (in any preceding financial year from 2017-18 onwards).
In this regard, GSTN is holding a webinar as below. The taxpayers are requested to join the session and get benefit out of the same.
GSTN Webinar on e-invoicing for Taxpayers
Date of Webinar:
16th December, 2020 (Wednesday)
Time of Training

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Webinar on online application by Taxpayers for unblocking E-Way Bill generation facility
GST
Dated:- 14-12-2020

1.From 1st December, 2020, onwards, the EWB generation facility is being blocked for all taxpayers, irrespective of their Aggregate Annual Turnover, for default in filing of Return in FORM GSTR-3 B or Statement in FORM GST CMP-08 for two or more consecutive Tax periods.
2.The taxpayers have an option to have their EWB generation facility unblocked by filing an applicatio

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One arrested for fraudulently availing ITC of around 45 crore
GST
Dated:- 12-12-2020

On the basis of intelligence received by Anti-Evasion branch of CGST Delhi South Commissionerate, the officers have booked a case against M/s. Sunflame Trading Pvt. Ltd., M/s Atlantic International Trading Pvt. Ltd., and M/s. Blue Star International Pvt. Ltd.,M/s Blue Evolution Private Limited and M/s White Mountain Trading Private Limited having their Principal Place of Business at G-56, Green Park, New Delhi-110016 for incorrectly availing ITC issued on the GSTIN of fake/ dummy firms and getting refund of ITC on the strength of such fake Invoices.
From preliminary scrutiny of the seized documents, the data/information available on E-way Por

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GSTR-9 of FY 2019-20 is available now
GST
Dated:- 11-12-2020

Facility to file annual return in Form GSTR-9 for FY 2019-20 is now available. The Form is enabled for taxpayers whose table 8A computation has been completed. Computation of the table 8A of the said return for auto population from returns is under progress which is likely to be completed soon. Please ensure that all applicable returns of the said year have been filed before attempting to file the said return.
News –

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

6th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
A total amount of ₹ 36,000 crore released so far
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance has released the 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 to the 3 Union Territories (UT) with Legislativ

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rage interest rate of 4.7106%.
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 0.5% of States' GSDP to the states choosing option-I to meet GST compensation shortfall to help them in mobilising additional financial resources. So far, permission for borrowing an additional amount of ₹ 1,06,830 crore has been granted to 28 States under this provision.
The amount of additional borrowing permission granted to 28 States and the amount of funds raised through special window and released to the States and Union Territories so far is annexed.
State wise additional bor

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Online filing of application by Taxpayers for unblocking E-Way Bill generation facility
GST
Dated:- 8-12-2020

1. From 1st December, 2020, onwards, the EWB generation facility is being blocked for all taxpayers, irrespective of their Aggregate Annual Turnover, for default in filing of Return in FORM GSTR-3 B or Statement in FORM GST CMP-08 for two or more consecutive Tax periods.
2. The taxpayers have an option to have their EWB generation facility unblocked by filing an applicatio

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DGGI Gurugram arrests man for illegally availing input tax credit on invoices without goods
GST
Dated:- 8-12-2020

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Shri Rajesh Kasera resident of New Delhi on charges of IGST fraud by way of illegally availing input tax credit (ITC) on invoices without goods, and encashing through IGST refund mode by resorting to overvalued exports.
It is apparent from the investigation conducted till date, that Shri Rajesh Kasera created and controlled two companies by the name of M/s S.K. Traders helmed by dummy director Shri Sushil Kumar Goyal and another by the name of M/s R.K. Enterprises, based in New Delhi and Faridabad respectively. M

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Winners of GST-n-You Contest, 2020 on Benefits of GST held by GSTN
GST
Dated:- 8-12-2020

* The Goods and Services Tax Network (GSTN) conducted a month-long GST-n-You contest 2020 from 15th September to 15th October, 2020 on the various initiatives and reforms undertaken by the Government on GST. The entries were invited in form of videos or static creatives.
* The participants were required to submit their entries on benefit of GST. Some of the suggested topics were – One nation, one tax, one market; GST and reduced taxes on micro, small and medium scale enterprises; GST and automated compliance; GST and reduction of monthly household budget; movement of goods without check posts; How to register/file return on GST portal.,

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Due dates for filing of Form GSTR-3B for the Tax Periods from October, 2020 till March, 2021
GST
Dated:- 5-12-2020

Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 11th Nov., 2020, has added sub rule (6) to Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from October, 2020 till March, 2021. The details are as under:
Sl. No
Taxpayers with aggregate turnover (PAN based) in the previous financial year
And Taxpayers having principal place of business in the State/ UT of
Due date of filing of Form GSTR 3B, from October, 2020 till March, 2021
1
More than ₹ 5 Crore
All

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All States choose Option-1 to meet the GST implementation shortfall
GST
Dated:- 5-12-2020

* Jharkhand has become the latest State to go for Option-1
* Jharkhand will get ₹ 1,689 crore through special borrowing window to meet the GST implementation shortfall
* Permission to raise additional ₹ 1,765 crore through borrowings also issued to Jharkhand
All the 28 States and 3 Union Territories with legislature have decided to go for Option-1 to meet the revenue shortfall arising out of the GST implementation. Jharkhand, the only remaining State, has now communicated its acceptance of Option-1. All the 3 Union Territories with Legislative Assembly who are members of the GST council have already decided in favour of O

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al window for borrowings to meet the shortfall arising out of GST implementation, the States are also entitled to get unconditional permission to borrow the final instalment of 0.50% of Gross State Domestic Product (GSDP) out of the 2% additional borrowings permitted by the Government of India, under Atma Nirbhar Abhiyaan on 17th May, 2020. This is over and above the Special Window of ₹ 1.1 lakh crore. On receipt of the choice of Option-1, the Government of India has granted additional borrowing permission of ₹ 1,765 crore to the State Government of Jharkhand (0.50 % of Jharkhand's GSDP).
The amount of additional borrowing permission granted to 28 States and the amount of funds raised through special window and released to the

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4746
1580.51
14
Maharashtra
15394
4167.99
15
Manipur*
151
0.00
16
Meghalaya
194
38.89
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
1329.97
20
Punjab
3033
475.80
21
Rajasthan
5462
907.12
22
Sikkim*
156
0.00
23
Tamil Nadu
9627
2171.90
24
Telangana
5017
299.88
25
Tripura
297
78.90
26
Uttar Pradesh
9703
2090.21
27
Uttarakhand
1405
806.10
28
West Bengal
6787
252.22
Total (A):
106830
26966.76
1
Delhi
Not applicable
2040.77
2
Jammu & Kashmir
Not applicable
790.53
3
Puducherry
Not applicable
201.94
Total (B):
Not applicable
3033.24
Grand Total (A+B)
106830
30000.00
* These States have 'NIL' GST compensation gap
# Funds will be released starting after

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All States except Jharkhand choose Option-1 to meet the GST implementation shortfall
GST
Dated:- 3-12-2020

All States except Jharkhand choose Option-1 to meet the GST implementation shortfall
Chhattisgarh has become the latest State to go for Option-1
Chhattisgarh will get ₹ 3,109 crores through special borrowing window to meet the GST implementation shortfall
Permission to raise additional ₹ 1,792 crore through borrowings also issued to Chhattisgarh
Government of Chhattisgarh has communicated its acceptance of Option-1 to meet the revenue shortfall arising out of GST implementation. The number of States who have favoured Option-1 has gone up to 27. All States except Jharkhand and all the 3 Union Territories wi

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eceive funds raised through this window starting from the next round of borrowing.
Under the terms of Option-1, besides getting the facility of a special window for borrowings to meet the shortfall arising out of GST implementation, the States are also entitled to get unconditional permission to borrow the final instalment of 0.50% of Gross State Domestic Product (GSDP) out of the 2% additional borrowings permitted by the Government of India, under Atmanirbhar Abhiyaan on 17th May, 2020. This is over and above the Special Window of ₹ 1.1 lakh crore. On receipt of the choice of Option-1, the Government of India has granted additional borrowing permission of ₹ 1,792 crore to the State Government of Chhattisgarh (0.50 % of Chhatti

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4293
1514.40
9
Himachal Pradesh
877
597.47
10
Karnataka
9018
4317.39
11
Kerala
4,522
328.20
12
Madhya Pradesh
4746
1580.51
13
Maharashtra
15394
4167.99
14
Manipur*
151
0.00
15
Meghalaya
194
38.89
16
Mizoram*
132
0.00
17
Nagaland*
157
0.00
18
Odisha
2858
1329.97
19
Punjab
3033
475.80
20
Rajasthan
5462
907.12
21
Sikkim*
156
0.00
22
Tamil Nadu
9627
2171.90
23
Telangana
5017
299.88
24
Tripura
297
78.90
25
Uttar Pradesh
9703
2090.21
26
Uttarakhand
1405
806.10
27
West Bengal
6787
252.22
Total (A):
105065
26966.76
1
Delhi
Not applicable
2040.77
2
Jammu & Kashmir
Not applicable
790.53
3
Puducherry
Not applicable
201.94
Total (B):
Not applicable
3033.24

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Update on auto-population of e-invoice details into GSTR-1
GST
Dated:- 1-12-2020

1. Certain notified taxpayers have been preparing and issuing invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as 'e-invoices'). Details from such e-invoices are be auto-populated in respective tables of GSTR-1.
An update on the status of such auto-population was earlier published on 13/11/2020.
2. Due to some unanticipated issues, there has been delay in auto-population of e-invoice details into GSTR-1.
Hence, such taxpayers who had reported e-invoices should not wait for auto-populated data and they are advised to proceed with preparation and filing of GSTR-1 for the months of N

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6. It may also be noted 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 other data in each field, especially from the perspective of GSTR-1 and file the same, in the light of relevant legal provisions.
7. Once the auto-population into GSTR-1 gets started, the taxpayers are requested to verify the documents present in the excel and may share feedback on GST Self Service Portal, on below aspects:
* All documents reported to IRP are present in excel
* Status of each e-invoice/IRN is correct
* All the details of document are populated correctly
News – Press release – PIB

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1,04,963 crore of gross GST Revenue collected in the month of November 2020
GST
Dated:- 1-12-2020

The gross GST revenue collected in the month of November, 2020 is ₹ 1,04,963 crore of which CGST is ₹ 19,189 crore, SGST is ₹ 25,540 crore, IGST is ₹ 51,992 crore (including ₹ 22,078 crore collected on import of goods) and Cess is ₹ 8,242crore (including ₹ 809 crore collected on import of goods). The total number of GSTR-3B Returns filed for the month of November up to 30th November 2020 is 82 lakhs.
The government has settled ₹ 22,293 crore to CGST and ₹ 16,286 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governme

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State-wise growth of GST Revenues during Nov 2020
State
Nov-19
Nov-20
Growth
Jammu and Kashmir
363
360
-1%
Himachal Pradesh
701
758
8%
Punjab
1,375
1,396
2%
Chandigarh
165
141
-14%
Uttarakhand
1,280
1,286
0%
Haryana
5,904
5,928
0%
Delhi
3,995
3,413
-15%
Rajasthan
3,071
3,130
2%
Uttar Pradesh
5,678
5,528
-3%
Bihar
1,107
970
-12%
Sikkim
157
223
42%
Arunachal Pradesh
36
60
68%
Nagaland
23
30
31%
Manipur
35
32
-9%
Mizoram
17
17
0%
Tripura
51
58
13%
Meghalaya
117
120
2%
Assam
958
946
-1%
West Bengal
3,460
3,747
8%
Jharkhand
1,720
1,907
11%
Odisha
2,347
2,528
8%
Chhattisgarh
2,176
2,181
0%
Madhya Pradesh
2,453
2,493
2%
Gujarat
6,805
7,566
11%
Dama

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Punjab chooses Option-1 to meet the GST implementation shortfall
GST
Dated:- 30-11-2020

Punjab chooses Option-1 to meet the GST implementation shortfall
26 States and all Union Territories with Legislative Assembly have favoured Option-1
Punjab will get ₹ 8,359 Crores through special borrowing window to meet the GST implementation shortfall
Permission to raise additional ₹ 3,033 Crores through borrowings also issued to Punjab
Governments of Punjab has communicated acceptance of Option-1 to meet the revenue shortfall arising out of GST implementation. The number of States who have chosen this option has gone up to 26. All the 3 Union Territories with Legislative Assembly (i.e. Delhi, Jammu & Kashmir and Puducher

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tting the facility of a special window for borrowings to meet the shortfall arising out of GST implementation, the States are also entitled to get unconditional permission to borrow the final instalment of 0.50% of Gross State Domestic Product (GSDP) out of the 2% additional borrowings permitted by the Government of India, under Atmnirbhar Abhiyaan on 17th May, 2020. This is over and above the Special Window of ₹ 1.1 lakh crores. On receipt of the choice of Option-1 from the Government of Punjab, the Government of India has granted additional borrowing permission of ₹ 3,033 crores to the State Government of Punjab(0.5% of Punjab's GSDP).
The amount of additional borrowing permission granted to 26 States and the amount of funds

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1321.98
12
Maharashtra
15394
3486.24
13
Manipur*
151
0.00
14
Meghalaya
194
32.51
15
Mizoram*
132
0.00
16
Nagaland*
157
0.00
17
Odisha
2858
1112.42
18
Punjab #
3033
0.00
19
Rajasthan
5462
645.06
20
Sikkim*
156
0.00
21
Tamil Nadu
9627
1816.66
22
Telangana
5017
164.41
23
Tripura
297
66.04
24
Uttar Pradesh
9703
1748.29
25
Uttarakhand
1405
674.27
26
West Bengal #
6787
0.00
Total (A):
103273
21472.16
1
Delhi
Not applicable
1706.93
2
Jammu & Kashmir
Not applicable
661.21
3
Puducherry
Not applicable
159.70
Total (B):
Not applicable
2527.84
Grand Total (A+B)
103273
24000.00
* These States have 'NIL' GST compensation gap
# Funds will be released starting after next ro

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Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility
GST
Dated:- 28-11-2020

1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, taxpayer need to apply to jurisdictional Tax Official in Form GST EWB 05.
2. A facility has now been provided to the taxpayers on the GST Portal, from 28th November, 2020 onwards, to file an application online for unblocking of their EWB generation facility (in Form EWB-05), in case their

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official. The tax official can issue a Notice for personal hearing to the taxpayer. Then the taxpayer can file their reply to the notice online, along with supporting documents.
5. At conclusion of the proceedings, the Tax Officer can issue an order (in Form EWB-06) approving the taxpayer application for unblocking the EWB generation facility. After which their EWB generation facility will be restored for the duration specified in the order.
6. If the Tax Officer rejects the taxpayer's application vide order in Form EWB-06, the EWB generation facility will remain blocked and the taxpayer shall be required to file their pending returns (in Form GSTR-3B / Statement in FORM CMP-08, so as to reduce the pendency to less than two tax periods),

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DGGI Gurugram arrests one for illegally manufacturing and supplying cigarettes and tax evasion
GST
Dated:- 28-11-2020

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Sh. Satyender Sharma resident of Haryana on charges of manufacturing and supplying illegally manufactured cigarettes without the requisite tax paying documents and without payment of applicable GST and cess.
It became apparent from the investigation conducted till date, that Sh Sharma was engaged in the manufacture and supply of various cigarettes of different lengths. These include his registered brands 'Nidhi Black' 'Gold queen' and 'E-10.' Apart from these the investigation also revealed that Sh. Sharma wa

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Two more States – Kerala and West Bengal choose Option-1 to meet the GST implementation shortfall
GST
Dated:- 25-11-2020

Two more States – Kerala and West Bengal choose Option-1 to meet the GST implementation shortfall
25 States and all Union Territories with Legislative Assembly have favoured Option-I
Kerala and West Bengal will get ₹ 10,197 crore through special borrowing window to meet the GST implementation shortfall.
Permission to raise additional ₹ 11,309 crore through borrowings also issued to Kerala and West Bengal.
Governments of Kerala and West Bengal have communicated their acceptance of Option-1 to meet the revenue shortfall arising out of GST implementation. The number of States who have chosen thi

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engal will also receive funds raised through this window starting from the next round of borrowings.
Under the terms of Option-1, besides getting the facility of a special window for borrowings to meet the shortfall arising out of GST implementation, the States are also entitled to get unconditional permission to borrow the final instalment of 0.50% of Gross State Domestic Product (GSDP) out of the 2% additional borrowings permitted by the Government of India, under Atmnirbhar Abhiyaan on 17th May, 2020. This is over and above the Special Window of ₹ 1.1 lakh crore. On receipt of the choice of Option-1 from the Government of Kerala and West Bengal, the Government of India has granted additional borrowing permission of ₹ 4,522

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43
0.00
3
Assam
1869
289.54
4
Bihar
3231
1136.27
5
Goa
446
244.39
6
Gujarat
8704
2683.88
7
Haryana
4293
1266.68
8
Himachal Pradesh
877
499.74
9
Karnataka
9018
3611.17
10
Kerala #
4,522
0.00
11
Madhya Pradesh
4746
1321.98
12
Maharashtra
15394
3486.24
13
Manipur*
151
0.00
14
Meghalaya
194
32.51
15
Mizoram*
132
0.00
16
Nagaland*
157
0.00
17
Odisha
2858
1112.42
18
Rajasthan
5462
645.06
19
Sikkim*
156
0.00
20
Tamil Nadu
9627
1816.66
21
Telangana
5017
164.41
22
Tripura
297
66.04
23
Uttar Pradesh
9703
1748.29
24
Uttarakhand
1405
674.27
25
West Bengal #
6787
0.00
Total (A):
100240
21472.16
1
Delhi
Not applicable
1706.93
2
Jammu & Kashmir
Not ap

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One more arrested in Hisar for issuing fake invoices of ITC
GST
Dated:- 24-11-2020

In pursuance of ongoing investigation of fraudulent passing of Input Tax Credit (ITC) wherein one person namely Sh. Satender Kumar Singla of Hisar was arrested on 12.11.2020,the Directorate General of GST Intelligence (DGGI), Regional Unit, Rohtak falling under Gurugram Zonal Unit has arrested one more person namely, Sh. Vikas Jain, of Jind on 23.11.2020. Sh. Vikas Jain was the proprietor of one of the firms and as a proprietor of a firm was found involved in issuing fake invoices having taxable value of ₹ 27.99 Crore and was also found involved in handling cash of other such firms issuing fake invoices to pass ITC fraudulently. Sh. Vikas

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