THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020

THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020
GST
Dated:- 25-1-2020

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)
THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020
NO. 1 OF 2020
Promulgated by the President in the Seventy-first Year of the Republic of India.
A Regulation further to amend the Union Territories Goods and Services Tax Act, 2017.
In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by him:-
Short title and commencement.
1. (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner

Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner
GST
Dated:- 22-1-2020

Considering the difficulties faced by trade and industry in filing of returns, the government has decided to introduce several measures to ease the process. The Finance Ministry today said that now GST taxpayers can file their GSTR-3B returns in a staggered manner.
Presently the last date of filing GSTR-3B returns for every taxpayer is 20th of every month. From now on, the last date for filing of GSTR-3B for the taxpayers having annual turnover of ₹ 5 crore and above in the previous financial year would be 20th of the month. Thus, around 8 lakh regular taxpayers would have the last date of GSTR-3B filing as 20th of every mon

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha having annual turnover below ₹ 5 crore in previous financial year will now be having last date of filing the GSTR-3B as 24th of the month without late fees.
The Finance Ministry said that the necessary notification in this regard would be issued later by the competent authority.
In a statement issues, the Ministry further said that it has also taken a note of difficulties and concerns expressed by the taxpayers regarding filing of GSTR-3B and other returns. The matter has been discussed by the GSTN with Infosys, the Managed Service Pro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2nd National GST Conference held for streamlining GST system

2nd National GST Conference held for streamlining GST system
GST
Dated:- 7-1-2020

The 2nd National GST Conference of the Commissioners of State Tax and Chief Commissioners of Central Tax was held here today under the chairmanship of Dr Ajay Bhushan Pandey, Revenue Secretary, Ministry of Finance.
The multi-faceted Conference was focused on brainstorming session for streamlining Goods and Services Tax (GST) system and plugging revenue leakages. This was the 2nd edition of all India Conference where both tax administrations came together formally to build synergy and to share their knowledge and best practices with intent to bring about uniformity in tax administrations.
During the Conference, deliberations were held on a mecha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nging inconvenience to the genuine taxpayers. CBDT and FIU-India made their presentations on exchange of data and disseminating STR for curbing evasion.
GST policy Wing, CBIC, presented ways to bridge the compliance gap and enhancing revenue, which would result in recovering unmatched credit, reviewing refunds, management of non-filers, reporting of electronic invoice to GST system and comprehensive and coordinated audit.
After the day-long in-depth deliberations, the following measures were decided for necessary action:
1. To constitute a Committee of Centre and State officers to examine and implement quick measures in a given time frame to curb fraudulent refund claims including the inverted tax structure refund claims and evasion of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

k account details by GST system, in consultation with RBI and NPCI. Suggestions were also received to make GST system aligned with FIU for the purpose of getting bank account details and transactions and also PAN based banking transaction.
6. To share data of cases involving evasion and fraudulent refund detected by CBIC with CBDT and vice versa, so that proper profiling of these fraudsters could also be done.
7. It was also suggested to provide a single bank account for foreign remittance receipt and refund disbursement.
8. A self-assessment declaration to be prescribed by suitable amendments in GSTR Forms in case of closure of businesses.
9. To undertake verification of unmatched Input Tax Credit availed by taxpayers.
The Central

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Revenue collection for December, 2019 1,03,184 of gross GST revenue collected in the month of December

GST Revenue collection for December, 2019 1,03,184 of gross GST revenue collected in the month of December
GST
Dated:- 1-1-2020

The gross GST revenue collected in the month of December, 2019 is ₹ 1,03,184 crore of which CGST is ₹ 19,962 crore, SGST is ₹ 26,792 crore, IGST is ₹ 48,099 crore (including ₹ 21,295 crore collected on imports) and Cess is ₹ 8,331 crore (including ₹ 847 crore collected on imports). The total number of GSTR 3B Returns filed for the month of November up to 31st December, 2019 is 81.21 lakh.
The GST revenues during the month of December, 2019 from domestic transactions has shown an impressive growth of 16% over the revenue during the month of December, 2018. If

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

gross domestic GST Collection and its comparison with that of December, 2018:
State-wise Gross Domestic GST Collection for the month of December, 2019
(Amount Rs. in Cr.)
State
Dec-18
Dec-19
Growth
1
Jammu and Kashmir
293
409
40%
2
Himachal Pradesh
595
699
18%
3
Punjab
1,162
1,290
11%
4
Chandigarh
143
168
18%
5
Uttarakhand
1,055
1,213
15%
6
Haryana
4,646
5,365
15%
7
Delhi
3,146
3,698
18%
8
Rajasthan
2,456
2,713
10%
9
Uttar Pradesh
4,957
5,489
11%
10
Bihar
909
1,016
12%
11
Sikkim
150
214
43%
12
Arunachal Pradesh
26
58
124%
13
Nagaland
17
31
88%
14
Manipur
27
44
64%
15
Mizoram
13
21
60%
16
Tripura
48
59
24%
17
Meghalaya
108
123
14%
18
Assam
743
991

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Anti-Evasion wing of CGST Delhi detects GST fraud of 241 crores, one held

Anti-Evasion wing of CGST Delhi detects GST fraud of 241 crores, one held
GST
Dated:- 26-12-2019

The Anti-Evasion wing of CGST Delhi South Commissionerate has discovered here today yet another case of fake invoicing and GST fraud alongside a new modus operandi of defrauding the exchequer by exploiting the facility of refunds given for inverted duty structure. Over 120 entities who are involved in the transactions have come to light so far, involving fake invoicing of ₹ 1,600

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Council to set up grievance redressal mechanism for taxpayers

GST Council to set up grievance redressal mechanism for taxpayers
GST
Dated:- 25-12-2019

New Delhi, Dec 25 (PTI) – The GST Council will set up a grievance redressal mechanism for taxpayers.
The decision was taken at the 38th meeting of the GST Council held on December 18.
It has decided that a structured grievance redressal mechanism should be established for the taxpayers under GST to tackle grievances on GST-related issues of specific and general nature, an official statement said on Wednesday.
The council will set up the Grievance Redressal Committee (GRC) at zonal and state levels consisting of both central tax and state tax officers, representatives of trade and industry and other goods and services tax (GST) stakehold

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Due date of filing of GSTR-3B for the month of November 2019 has been extended to 23/12/2019

Due date of filing of GSTR-3B for the month of November 2019 has been extended to 23/12/2019
GST
Dated:- 21-12-2019

The Central Board of Indirect Taxes and Customs ( CBIC ) has extended

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The revenue trends since inception of GST – A presentation was made to the GST Council on the issue of revenue

The revenue trends since inception of GST – A presentation was made to the GST Council on the issue of revenue
GST
Dated:- 18-12-2019

PRESS NOTE ON REVENUE
A presentation was made to the GST Council on the issue of revenue, GST rate structure and compensation needs of the States. Before the presentation, the Convenor of GoM on revenue augmentation Sh. Sushil Kumar Modi, Dy CM (Bihar) made opening remarks about the revenue position and future roadmap. The presentation made thereafter was based on discussions in the Committee of officers of State and Centre on revenue augmentation. The revenue trends since inception of GST as shown below was taken note of –
GST Gross Revenue Trends
A constructive discussion followed the pre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Council decisions relating to changes in GST rates, exemptions in the 38th meeting held on 18th December, 2019 of the GST Council

GST Council decisions relating to changes in GST rates, exemptions in the 38th meeting held on 18th December, 2019 of the GST Council
GST
Dated:- 18-12-2019

PRESS RELEASE
(On Rate Changes)
GST Council in the 38th meeting held on 18th December, 2019 at New Delhi took following decisions relating to changes in GST rates, exemptions, –
* To exempt upfront amount payable for long term lease of industrial/ financial infrastructure plots by an entity having 20% or more ownership of Central or State Government. Presently, the exemption is available to an entity having 50% or more ownership of Central or State Government. This change shall become effective from 1st January, 2020.
* To levy a single rate of GST @ 28% on bot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Council’s decisions regarding Law and Procedure related changes – Recommendations of the GST Council in the 38th meeting of the GST Council held on 18.12.2019

GST Council’s decisions regarding Law and Procedure related changes – Recommendations of the GST Council in the 38th meeting of the GST Council held on 18.12.2019
GST
Dated:- 18-12-2019

38th Meeting of the GST Council, New Delhi
18 December, 2019
***
PRESS RELEASE
(Law and Procedure related changes)
In the 38th meeting of the GST Council held on 18.12.2019, the GST Council recommended the following:
* Grievance Redressal Committees (GRC) will be constituted at Zonal/State level with both CGST and SGST officers and including representatives of trade and industry and other GST stakeholders (GST practitioners and GSTN etc.). These committees will address grievances of specific/ general nature of taxpayers at the Z

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.
* To check the menace of fake invoices, suitable action to be taken for blocking of fraudulently availed input tax credit in certain situations.
* A Standard Operating Procedure for tax officers would be issued in respect of action to be taken in cases of non-filing of FORM GSTR 3B returns.
* Due date of filing GST returns for the month of November, 2019 to be extended in respect of a few North Eastern States.
* The Council also approved various law amendments which will be introduced in Budget 2020.
[This note presents the decision of the GST Council in simple language for easy understanding which would be given effect through Gazette notifications/ circulars which alone shall have force of law. The same will be made effec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Fin Min sets 1.1 lakh cr monthly GST collection target

Fin Min sets 1.1 lakh cr monthly GST collection target
GST
Dated:- 17-12-2019

New Delhi, Dec 17 (PTI) Amid talks of the government likely to miss tax collection target this fiscal, the Finance Ministry has set a ₹ 1.1 lakh crore monthly GST mop-up target for the remaining four months of 2019-20 financial year, ministry sources said.
Revenue Secretary Ajay Bhushan Pandey had a video conference meeting with top tax officials and impressed upon them to step up measures to achie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Centre will not renege on GST compensations: Sitharaman

Centre will not renege on GST compensations: Sitharaman
GST
Dated:- 16-12-2019

Mumbai, Dec 16 (PTI) Union Finance minister Nirmala Sitharaman on Monday assured states that the Centre will not "renege" on the promise of GST compensations.
The delays to pass on the money are due to a slip in collections and the states have nothing to be embarrassed about, she said.
The remarks come at a time when states like Maharashtra and Kerala have been demanding the compensation sooner.
"It is certainly their right, I am not denying. At the same time, I am also making clear to say that I am not reneging on that. States will be given. We are certainly not reneging on it.
"I admit that the payments which had to go the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods & Services Tax refund

Goods & Services Tax refund
GST
Dated:- 10-12-2019

A number of companies applied for a Goods & Services Tax (GST) refund since the introduction of the tax regime. As on 02.12.2019, a total of 1,86,158 entities have filed 36,42,272 refund applications, out of which 34,46,010 refund applications have been finalised.
This was stated by Shri Anurag Singh Thakur, Union Minister for State for Finance & Corporate Affairs, in a written reply to a question in Rajya Sabha today.
The Minist

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Seva Kendras resolve complaints related to GST

GST Seva Kendras resolve complaints related to GST
GST
Dated:- 9-12-2019

CBECMITRA, a pan-India helpdesk, a national toll-free number and “GST Seva Kendras” have been established to resolve taxpayer grievances relating to Goods & Service Tax (GST).
This was stated by Shri Anurag Singh Thakur, Union Minister of State for Finance & Corporate Affairs, in a written reply to a question in Lok Sabha today.
The Minister further stated that Goods and Services Tax Network (GSTN) has a hel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Overwhelming response to Nationwide GST Stakeholder Feedback Diwas

Overwhelming response to Nationwide GST Stakeholder Feedback Diwas
GST
Dated:- 9-12-2019

The Central GST and State GST authorities organized a nationwide GST Stakeholder Feedback Diwas on New GST Returns for getting an on-the-spot response to the new GST Returns in 125 cities across the country where 7500+ trade associations/stakeholders participated in the programme. The new return form is to be made mandatory from 1st April 2020.
CBIC said that the Feedback Diwas programmes are still going on at various places. The preliminary reports received with the CGST authorities are very encouraging. There has been an overwhelming response from GST stakeholders and several useful suggestions have been received. The programme was wide

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

le by Monday, 9th Dec and we will further work on it to facilitate ease of compliance and convenience to taxpayers. CBIC said that programme is hailed as a step in the right direction for greater transparency in tax administration.
It may be noted that the Finance Minister Smt. Nirmala Sitharaman had directed the CGST and SGST authorities to organize a nationwide interaction with stakeholders on 7th Dec 2019 in order to get a first-hand feedback on the new GST Returns that are proposed to be rolled out from 01.04.2020. This was a follow up of the Finance Minister's meeting held on 16.11.2019 with select taxpayers, Chartered Accountants and Tax practitioners on the same subject.
Further, during the 1st National Conference on GST held on 25

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Nationwide GST Stakeholder Feedback Diwasfor New GST Returns to be observed tomorrow

Nationwide GST Stakeholder Feedback Diwasfor New GST Returns to be observed tomorrow
GST
Dated:- 6-12-2019

The Central GST and State GST authorities have organized a nationwide GST Stakeholder Feedback Diwas on New GST Returns on 7th December 2019 for getting an on-the-spot response to the new GST Returns to be introduced from 1st April 2020. The focus would be on assessing the ease of compliance and uploading of these new returns so that the trade does not face any difficulty when the returns are made legally mandatory. These feedback sessions would be attended by all prominent chambers of commerce and industry and other organisations representing taxpayers and tax practitioners & compliance managers. The tax officers shall b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

DGGI, Gurugram, arrests two for GST fraud involving 141 crores

DGGI, Gurugram, arrests two for GST fraud involving 141 crores
GST
Dated:- 27-11-2019

The Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested Shri Deepak Mittal, resident of Mayur Vihar, New Delhi, and proprietor of M/s DK Enterprise and Shri Ankur Garg, resident of Hansi, district Hisar, Haryana, proprietor of M/s Garg Enterprises.
Both the persons were found involved in fake invoices racket and fraudulently passed/ availed Input Tax Credit amounting to ₹ 141 Crores (approx.) through assistance of complex web chain of various entities.
During investigation it was found that Shri Deepak Mittal, an authorised dealer of ITC, have issued sale invoices of cigarettes directly/ ind

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central GST Delhi North Commissionerate unearth a racket involving supply of goods-less invoices and invoice-less goods

Central GST Delhi North Commissionerate unearth a racket involving supply of goods-less invoices and invoice-less goods
GST
Dated:- 27-11-2019

Central GST Delhi North Commissionerate has unearthed a racket involving supply of goods-less invoices and invoice-less goods. One person has been arrested and remanded to judicial custody for 14 days by the Chief Metropolitan Magistrate (CMM), New Delhi at Patiala House Courts. The accused was found to be operating 10 fake firms which were created for rotation of money and fraudulent Input Tax Credit (ITC), thus defrauding the Exchequer. Prima facie fraudulent ITC of about ₹ 140 crores has been passed on using invoices involving an amount of ₹ 1,040 crores.
The modus opera

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Shareholding of GSTN

Shareholding of GSTN
GST
Dated:- 25-11-2019

The GST Council in its 27th meeting held on 4th May, 2018 resolved that GSTN will be converted into a 100% Government-owned entity by transferring 51% equity shares held by the Non-Government Institutions to the Centre and States equally. This was stated by Shri Anurag Thakur, Union Minister of State for Finance & Corporate Affairs, in a written reply to a question in Lok Sabha today.
The Union Cabinet in its meeting held on 26th September, 2018 decided to convert GSTN into a fully-owned Government company with 50% equity of the company to be held by the Central Government and the balance 50% to be held by various States and Union Territories.
The Minister further elaborated that

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Streamlining of GST

Streamlining of GST
GST
Dated:- 20-11-2019

Goods & Services Tax (GST) has replaced multi-layered, complex indirect tax structure with a simple, transparent and technology-driven tax regime which has integrated India into a single, common market by removing barriers to inter-State trade and commerce. GST has eliminated cascading of taxes and reduced turnaround time for the transporters and all teething issues are being proactively resolved regularly by the GST Council and the Govern

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central GST Delhi-West Commissionerate unearthed racket of issuance of fake invoices

Central GST Delhi-West Commissionerate unearthed racket of issuance of fake invoices
GST
Dated:- 16-11-2019

Central GST Delhi-West Commissionerate has unearthed racket of issuance of fake invoices without actual supply of goods and services by M/s Royal Sales India and 27 other dummy companies. Two persons have been arrested in this matter and remanded to judicial custody for 14 days by Duty Magistrate, Patiala house Courts, New Delhi. The accused were found to be operating 28 fake companies to facilitate fraudulent Input Tax Credit (ITC), thus defrauding the exchequer. Prima facie, fraudulent ITC of about ₹ 108 Crore has been passed on using invoices involving amount of ₹ 900 Crore. Final duty is subject to outcom

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

it for offsetting any likely tax liability and in some cases availing IGST refund etc.
Till now, 15 buyer firms have already admitted their liability vide their Voluntary Statement and further deposited voluntarily approx ₹ 1.30 Crore towards ITC wrongly availed, Interest and Penalty under Section 74(5) of CGST Act, 2017 till date. Further, approx. ₹ 1.58 Crore has been frozen in Bank Accounts of these fake firms.
Therefore, both accused have committed offence under the provisions of Section 132(1)(b) and (c) of CGST Act 2017, which are cognizable and non-bailable under section 132(5) being punishable under Section 132(1)(i) of the CGST Act 2017 and have been remanded to judicial custody for 14 days on 15.11.2019. Investigatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Racket of issuance of fake invoices involving GST of 22 crores busted

Racket of issuance of fake invoices involving GST of 22 crores busted
GST
Dated:- 15-11-2019

Central GST Delhi North Commissionerate has unearthed a racket of issuance of fake invoices without actual supply of goods and services. Shri Naveen Mutreja and Shri Keshav Ram have been arrested in this matter and remanded to judicial custody for 14 days by the Chief Metropolitan Magistrate (CMM), New Delhi at Patiala House Courts. The accused were found to be operating 42 fake firms created to facilitate fraudulent Input Tax Credit (ITC), thus defrauding the Exchequer. Prima facie fraudulent ITC of about ₹ 22 crores has been passed on using invoices involving an amount of ₹ 150 crores.
The modus operandi of the two accus

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GSTR-9 & GSTR -9C more simplified & last dates of submission extended

GSTR-9 & GSTR -9C more simplified & last dates of submission extended
GST
Dated:- 14-11-2019

The Government has decided today to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st December 2019 and for Financial Year 2018-19 to 31st March 2020. The Government has also decided to simplify these forms by making various fields of these forms as optional.
Central Board of Indirect Taxes & Customs (CBIC) today notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

New GST Returns

New GST Returns
GST
Dated:- 12-11-2019

=============
Document 1
Years of GST
GST
NATION
TAX
MARKET
एक भारत-सशक्त भारत
GST
Goods and Services Tax
NEW RETURNS
15
YEARS OF
CELEBRATING
THE MAHATMA
अप्रत्यक्ष
कर
एवं
TAXES AND CUS
सीमा शुल्क
सत्यमेव जयते
भारत सरकार
GOVERNMENT OF INDIA
| देशसेवार्थ करसंचय
GST and Central Excise
Chennai Outer
Clean
Green
A Step Towards Cleanliness
The GST Council in its 31st meeting recommended introduc-
tion and implementation of a new GST Return System in a
phased manner from October 2019 to facilitate taxpayers.
In the new GST Retu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y 2020.
The small taxpayers opting to file FORM GST RET-1 on a
quarterly basis will stop filing FORM GSTR-3B and will start
filing FORM GST PMT-08 from October 2019 onwards. They
will file their first FORM GST-RET-1 for the quarter October
2019 to December 2019 by 20th January 2020.
The periodicity of filing return in FORM GST RET-1 will be
deemed to be monthly for all taxpayers unless quarterly filing of
the return is explicitly opted for by small taxpayers. The aggregate
annual turnover of newly registered taxpayers will be considered
as zero and they will have the option to file a quarterly return.
In addition, small taxpayers can choose to file, instead of FORM
GST RET-1, any of the other two new quarterly returns, namely,
Sahaj (FORM GST RET-2) and Sugam (FORM GST RET-3).
Small taxpayers opting to file the return on quarterly basis are
required to pay tax, either by cash or credit or both, on monthly
basis on the taxable supplies made during the month by filing
FO

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ceding
financial year was upto Rs.5 Crore and have supplies only to
consumers and unregistered persons (B2C supplies) can file
this return based on FORM GST ANX – 1 and FORM GST
ANX – 2 on quarterly basis, but pay tax on monthly basis
through FORM GST PMT-08.
❖Taxpayers opting to file Sahaj can declare outward supply
under B2C category and inward supplies attracting reverse
charge only. E-commerce operators are ineligible to file Sahaj.
FORM GST RET-3 (SUGAM Quarterly)
❖Taxpayers whose aggregate turnover in the preceding
financial year was upto Rs.5 Crore and have made supplies to
consumers and un-registered persons (B2C) and to registered
persons (B2B) can file this return based on FORM GST
ANX – 1 and FORM GST ANX – 2 on quarterly basis, but
pay tax on monthly basis through FORM GST PMT-08.
❖Taxpayers opting to file Sugam can declare outward supply
under B2C and B2B category and inward supplies attracting
reverse charge only. E-commerce operators a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s tax periods.
Edit/Amendment of uploaded documents
FORM GST- ANX-1A
The amendment of details of earlier tax period can be made in FORM
GST ANX-1A before the due date of September return following the
end of the financial year or the actual date of furnishing relevant annual
return, whichever is earlier.
Editing of documents can be
done only by supplier. Editing by
supplier is allowed only if recipi-
ent has not accepted such supply.
If already accepted, unless
reset/unlock by recipient details
cannot be edited by supplier.
❖
❖ Recipient filing monthly returns can
accept details uploaded by supplier till
10th of following month.
Recipient filing Quarterly returns can accept
details uploaded by supplier till 10th of
the month succeeding the quarter for
which the return is being filed.
Documents rejected by the recipient shall be conveyed to the supplier
only after filing of the return by the recipient.
Supplier may edit the rejected documents before f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

95,380 crore gross GST Revenue collected in October

95,380 crore gross GST Revenue collected in October
GST
Dated:- 1-11-2019

The gross GST revenue collected in the month of October, 2019 is ₹ 95,380 crore of which CGST is ₹ 17,582 crore, SGST is ₹ 23,674 crore, IGST is ₹ 46,517 crore (including ₹ 21,446 crore collected on imports) and Cess is ₹ 7,607 crore (including ₹ 774 crore collected on imports). The total number of GSTR 3B Returns filed for the month of September up to 31st October, 2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =