Author: admin_gst

FAQs – Filing Nil Form GSTR-1 through SMS
GST
Dated:- 2-7-2020

=============
Document 1FAQS > Filing Nil Form GSTR-1 through SMS
About Nil Form GSTR-1
1. When can Form GSTR-1 be filed as Nil?
Form GSTR-1 can be filed as a nil return if there are no outward supplies (including supplies on which tax is to
be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter, for
which the return is being filed for .
2. Who can file Nil Form GSTR-1?
Nil Form GSTR-1 for a tax period can be filed, if:
• There are no Outward Supplies (including supplies on which tax is to be charged on reverse charge basis,
zero rated supplies and deemed exports) during the month or quarter for which the return is being filed for
• No Amendments is to be made to any of the supplies declared in an earlier return
• No Credit or Debit Notes is to be declared / amended
• No details of advances received for services is to be declared or adjus

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below conditions, are eligible to file Nil Form GSTR-1, through SMS:
•
Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit /SEZ Developer and must
have a valid GSTIN
• Taxpayer must have opted for the filing frequency as either monthly or quarterly on the GST Portal.
• Authorized signatory and his/her phone number must be registered on the GST Portal.
• There must not be any data in saved or submitted stage in online version of Form GSTR-1, on the GST
Portal.
7. Who is authorized to file Nil Form GSTR-1 through SMS, on behalf of the
taxpayer?
All the authorized representatives, for a particular GSTIN, are allowed to file Nil Form GSTR-1 through SMS.
Note:
• If more than one Authorized Signatories/ Representatives have the same mobile number registered on the
GST Portal, such Authorized Signatories cannot file Nil Form GSTR-1 through SMS. In such scenario,
Authorized Signatory first need to update their mobile number on the GST Portal

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filing through SMS?
You need to send SMS in below format to get help related to filing Nil Form GSTR-1 through SMS to 14409:
SMS Format: HELP space
Example: HELP R1
11:47
spacespace
For Monthly Filing of Nil
Form GSTR-1 for Tax
Period April 2020:
NIL R1 07AQDPP8277H8Z6
042020
For Quarterly Filing of Nil
Form GSTR-1 for Tax
Period Apr-Jun 2020:
NIL R1 07AQDPP8277H8Z6
062020
2.
After receiving the SMS, GST Portal will check for the validations.
Note:
3.
• If validations for filing Nil Form GSTR-1 are satisfied, you will receive a “Verification CODE” on the
same mobile number from which you have sent the SMS to complete the filing.
• If validations for Nil filing are not satisfied, you will receive appropriate response/ error message to
the same mobile number from which you have sent the SMS.
Note: Verification Code is usable only once and will expire within 30 minutes. Please do not share it with
anyone.
Send SMS again on the same
number 14409 with Verification
Code (For Exam

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eriod, for which you have saved data/summary on
the GST Portal. If you have some saved data in your Form GSTR-1 on GST Portal, you need to either file your
Form GSTR-1 through online mode on GST Portal or delete the saved data from the portal and then file Nil
Form GSTR-1 through SMS.
13. Is there any difference in filing Nil Form GSTR-3B and Form GSTR-1
through SMS?
There is no difference in filing Nil Form GSTR-3B and Form GSTR-1 through SMS except the return type format.
Return type format for Form GSTR-3B is 3B and for Form GSTR-1 is R1.
Send SMS to
Filing Form GSTR-1
14409 for
Getting Help
Assistance
Help R1
Filing Form GSTR-3B
Help 3B
Monthly Filing – NIL R1
NIL 3B
07AQDPP8277H8Z6 042020
Filing Nil Return
Quarterly Filing – NIL R1
07AQDPP8277H8Z6 062020
07AQDPP8277H8Z6
042020
Sending Verification
CNF R1 324961
Code
For help on filing Nil Form GSTR-3B by SMS, click here.
CNF 3B 324961
Verification Code
14. What is the validity of Verification Code?
Verification Code is valid for 3

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t your Verification Code has expired. You can send SMS again, in the desired format, to receive a
new Verification Code. To send SMS again please wait for at least 5 minutes after generating of any new
Verification Code.
Note: When you generate fresh Verification Code, previous Verification Code becomes invalid. In such case, you
will have to provide new Verification Code to file Nil Form GSTR-1 through SMS.
Post Filing of Nil Form GSTR-1 through SMS
20. What will happen after successful filing of Nil Form GSTR-1, through SMS?
After successful filing of Nil Form GSTR-1, through SMS:
• ARN will get generated.
• The status of Form GSTR-1 is changed to Filed on GST Portal.
• An SMS and e-mail will be sent to the e-mail and mobile number of the primary authorized signatory.
• In case, sender is an authorized signatory but not the primary authorized signatory, SMS will be sent to
his/her mobile number also.
21. I have filed Nil Form GSTR-1 through SMS. Do I need to l

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: NIL
To
file NIL 3B for Mar
2020: NIL 3B
07CQZCD111114Z7
032020. Send to
Error/Information Description
This message is received when the
Keyword (NIL, CNF or HELP) is not
as per standard format i.e. there is
an issue with keyword NIL, CNF or
HELP.
This message is received when NIL
message contents are not as per
standard format when return type
can be determined, like:
a. GSTIN structure; or
b. Return period; or
c. Return type
Solution
Once you receive this message, you nee
to send the message in correct format for
keyword NIL, CNF or HELP, as given
below.
• NILspacespacespace
CNFspacespace
• HELPspace
Once you receive this message, you nee
to send NIL message again as per below
format:
NILspacespacespace
2
14409.
13
Request failed.
Incorrect return type.
Retry as: NIL
This message is received when NIL
message contents are not as per
standard format when return type
cannot be determined, like:
And send it to 14409 with correct GSTIN
Structure, Return Period or Return Ty

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ns for that particular GSTIN. Or, you
can update the mobile number of the
authorized signatory on the GST Portal,
through non-core amendment process.
Same mobile number can't be used by
multiple authorized signatories, for the
requested GSTIN, for filing Nil Form
GSTR-1. In such scenario, you first need
to update the mobile number of the
authorized signatory on the GST Portal,
through non-core amendment process,
giving unique mobile number for every
authorized signatory for that requested
GSTIN.
k
5
6
Request failed. Invalid
GSTIN. Please retry
registered GSTIN.
Request failed.
Incorrect format or
Code Mismatch. Retry
as: CNF R1
Send to 14409. Mobile
no. would be blocked
for 24hrs in case of 3
continuous failure.
Request failed.
7
18
GSTR1 for requested
tax period 042020 is
already submitted/filed
for
11AAAAA1111A1ZA.
Please retry with
This message is received when
GSTIN format is correct, but GSTIN
is not registered on the GST Portal.
This message is received when
taxpayer sends SMS

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onfirm return filing by
sending: CNF R1
to 14409
You have exceeded
maximum number of
attempts for .
Please try again after
24hrs. Continue filing
return for another
GSTIN or on
www.gst.gov.in
Request failed. Invalid
or expired Code. Retry
as: NIL
. To
file NIL 3B for Mar
2020: NIL 3B
07CQZCD1111I4Z7
032020. Send to
14409.
Request failed.
Incorrect form type.
Please retry as: CNF
R1 Send to
14409. Mobile number
would be blocked for
24hrs in case of 3
continuous failure.
12
Request Failed.
13
14
Incorrect Message
Format. Retry with
correct format. For
R1/3B: CNF Send to
14409.
Request failed. You
have exceeded
maximum number of
This message is received when you
send a SMS in format as
NILspacespacespace to initiate filing of Nil Form
GSTR-1 and all the validations are
successful.
This message is received when
incorrect code is provided
continuously for 3 times. This
combination of GSTIN and mobile
number gets blocked for 24 hours.
This message is received in case
you have sent SMS:
â

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eceive this message, you nee
to send a SMS in format as
NILspacespacespace to initiate filing of Nil Form GSTF
1.
In case, mismatch for Verification Code
happens for 3 times continuously, then
that particular mobile number and GSTIN
combination will be blocked for 24 hours
Once you receive this message, you nee
to send a SMS in format as
CNFspacespace
confirm filing of Nil Form GSTR-1 on the
code received.
Once you receive this message, you nee
to send a SMS in format as
CNFspacespace
confirm filing of Nil Form GSTR-1 on the
code received.
You can try filing Nil Form GSTR-1,
through SMS, after 24 hours. However,
you can login to the GST Portal to
15
16
17
attempts for the day.
Please try again after
24hrs. You may
continue to file return
on www.gst.gov.in.
Request failed.
Quarterly taxpayers to
file return for third
month of quarter. Retry
as: To file NIL R1 for
Q1 2020: NIL R1
07CQZCD1111I4Z7
032020 Send to
14409.
Taxpayer
11AAAAA1111A1ZA
has not selected return
filing frequency for t

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d.
This message is received when you
send message for getting help
related to filing Nil Form GSTR-1.
continue filing of Nil Form GSTR-1,
through online mode.
You need to file Form GSTR-1 on quarter
frequency.
For Quarterly Filing of Nil Form GSTR-1 f
Tax Period Apr-Jun 2020:
NIL R1 07AQDPP8277H8Z6 062020, i.e
last month of the quarter is to be sent on
mmyyyy format.
Login to the GST Portal and select the fili
frequency for the relevant financial year
belonging to the tax period for which the
request has been sent for filing.
There may be a chance that the code is
yet to be generated. Once you receive th
message, you need to wait for 5 minutes
to send another request for Verification
Code. Even after waiting for 5 minutes, i
you do not receive code, then you can
request for a new code.
Once you receive this message, you can
send a SMS in format NILspacespacespace to initiate filing of Nil Form GSTF
1.
18
www.gst.gov.in
19
Request failed. An
existing request is
under process for
11AAAAA

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his ARN to
track the status of your
return.
Nil filing request for
11AAAAA1111A1ZA for
period 042020 could
not be processed.
Please try again or
continue to file return
on www.gst.gov.in.
Incorrect message
format. For Help on
GSTR-1, send : HELP
R1. For Help on
GSTR-3B, send: HELP
3B. Send To 14409.
Request failed.
11AAAAA1111A1ZA is
not a regular taxpayer
during the requested
tax period. Please
retry with another
GSTIN or tax period.
Request failed.
11AAAAA1111A1ZA
was cancelled prior to
requested tax period
042020. Please retry
This message is received when
Verification Code validation fails
due to technical issues on GST
Portal.
This message is received, in case
HELP keyword is sent in incorrect
format to get Help related to filing
Form GSTR-1.
This message is received if GSTIN
mentioned in SMS is not registered
as regular taxpayer for that
particular return period, on GST
Portal.
This message is received, if the
GSTIN registration was already
cancelled, from a date prior to
return

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orm
25
26
26
27
28
29
30
22
with another GSTIN or
tax period.
Request failed.
Requested tax period
042020 is prior to date
of registration for
11AAAAA1111A1ZA.
Please retry with
another GSTIN or tax
period.
Request failed. Please
activate your User ID
on GST portal. Retry
as below: To file NIL
R1 of GSTIN for Mar
2020: NIL R1
07CQZCD1111I4Z7
032020 Send to 14409
Request failed.
11AAAAA1111A1ZA
not eligible to file nil
return for tax period
0402020 via SMS.
Please continue return
filing on the
www.gst.gov.in
Request failed. Saved
data exist for tax
period 042020 for
11AAAAA1111A1ZA.
Please continue return
filing on
www.gst.gov.in.
Request failed.
GSTR1 can be filed
only on or after 1st of
month following the tax
period 042020. Please
try with another GSTIN
or tax period.
This message is received, if the
period for which Nil Form GSTR-1
is being filed, is before the date of
registration for the GSTIN.
This message is received in case
the taxpayer has not
activated/reactivated their USER

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h SMS.
Further, for a new taxpayer also, USER
has to be activated on the GST Portal,
before attempting to file Nil Form GSTR-
through SMS.
Once you receive this message, you ne
to check the requirements for filing Nil
Form GSTR-1. Post meeting all the
requirements, you can initiate filing Nil
Form GSTR-1 through SMS, again.
Once you receive this message, it mean
that you have some saved data in your
Form GSTR-1, on GST Portal. Therefore
you need to continue filing of your Form
GSTR-1 through online mode on GST
Portal after log in or delete the saved da
from GST Portal and then initiate Nil For
GSTR-1 filing through SMS.
Once you receive this message, you nee
to Nil Form GSTR-1 on or after 1st of the
month following the month/quarter for
which the return is being filed.
For example, for the month of April 2020
nil return can be filed only on or after 1st
May 2020.
Please confirm the Nil
filing using code
received. In case of
non-receipt of code
please try again after 5
min.
This message

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Finance Minister: Strive to make GST Tax Administration simple ensuring Ease of Doing Business
GST
Dated:- 2-7-2020

GST Day, 2020 or third anniversary of introduction of GST was marked by CBIC and all its field offices across India on July 01, 2020. GST has been instrumental in Breaking Barriers to build an Aatma Nirbhar Bharat and taking forward the motto of One Nation One Tax One Market. Considering the COVID pandemic most of the interactions with stakeholders to mark this day were made in virtual mode on digital platforms.
Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman on her message on GST Day, 2020 highlighted that GST has come a long way in simplifying the GST Tax Administration based on feedback

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DGGI (Hqrs.) booked a case against unregistered Pan Masala/Gutkha manufacturing unit
GST
Dated:- 1-7-2020

Acting on specific intelligence the Directorate General of Goods and Service Tax Intelligence, Headquarters (DGGI, Hqrs) has unveiled an unregistered Pan Masala/Guthka factory, being run in Delhi.
Searches were conducted at various places on 25.06.2020, including the unregistered factory, godowns and residence of main beneficiary. During the search, incriminating documents and

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GST Revenue collection for June, 2020
GST
Dated:- 1-7-2020

GST Revenue collection for June, 2020
₹ 90,917 crore gross GST revenue collected in the month of June
The gross GST revenue collected in the month of June, 2020 is ₹ 90,917crore of which CGST is ₹ 18,980 crore, SGST is ₹ 23,970 crore, IGST is ₹ 40,302 crore (including ₹ 15,709 crore collected on import of goods) and Cess is ₹ 7,665 crore (including ₹ 607 crore collected on import of goods).
The government has settled ₹ 13,325 crore to CGST and ₹ 11,117 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement in the month

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cial year has been impacted due to COVID-19, firstly due to the economic impact of the pandemic and secondly due to the relaxations given by the Government in filing of returns and payment of taxes due to the pandemic. However, figures of past three months show recovery in GST revenues. The GST collections for the month of April was ₹ 32,294 crore which was 28% of the revenue collected during the same month last year and the GST collections for the month of May was ₹ 62,009 crore which was 62%of the revenue collected during the same month last year. The GST collections for the first quarter of the year is 59%of the revenue collected during the same quarter last year. However, a large number of taxpayers still have time to file t

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Government to roll out facility to file NIL Form GSTR-1 through SMS from first week of July
GST
Dated:- 28-6-2020

In a major move towards GST taxpayers' facilitation, the Government has decided to provide the facility of SMS filing of NIL statement of FORM GSTR-1 from 1st week of July 2020.
The Central Board of Indirect Taxes and Customs (CBIC) said that the filing of NIL statement in FORM GSTR-1 also through SMS would substantially improve ease of GST compliance for over 12 lakh registered taxpayers. At present, these taxpayers have to log into their account on the common portal and then file their statement of outward supplies in FORM GSTR-1 every month or each quarter.
GST taxpayers with NIL outward supplies would not be

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Recommendations of GST council related to Law & Procedure
GST
Dated:- 12-6-2020

The 40th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here today . The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and senior officers of the Ministry of Finance& States/ UTs.
The GST Council has made the following recommendations on Law & Procedures changes.
* Measures for Trade facilitation:
* Reduction in Late Fee for past Returns:
As a measure to clean up pendency in return filing, late fee for non-furnishing FORM GSTR-3B for the tax period from Ju

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till 30.09.2020. In other words, for these months, small taxpayers will not be charged any interest till the notified dates for relief (staggered upto 6th July 2020)and thereafter 9% interest will be charged till 30.09.2020..
*
* Relief for small taxpayers for subsequent tax periods (May, June & July 2020):
In wake of COVID-19 pandemic, for taxpayers having aggregate turnover upto ₹ 5 crore, further relief provided by waiver of late fees and interest if the returns in FORM GSTR-3B for the supplies effected in the months of May, June and July, 2020 are furnished by September, 2020 (staggered dates to be notified).
*
* One time extension in period for seeking revocation of cancellation of registration:
To facilitate taxpay

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Government rolls out facility of filing of NIL GST Return through SMS
GST
Dated:- 8-6-2020

In a significant move towards taxpayer facilitation, the Government has today onwards allowed filing of NIL GST monthly return in FORM GSTR-3B through SMS. This would substantially improve ease of GST compliance for over 22 lakh registered taxpayers who had to otherwise log into their account on the common portal and then file their returns every month. Now, these taxpayers with NIL liability need not log on to the GST Portal and may file their NIL returns through a SMS.
2. For this purpose, the functionality of filing Nil FORM GSTR-3B through SMS has been made available on the GSTN portal with immediate effect. The status of the return

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Centre Releases 36,400 Crore as GST Compensation to States
GST
Dated:- 5-6-2020

Taking stock of the current situation due to COVID-19 where State Governments need to undertake expenditure while their resources are adversely hit, the Central Government has released the GST Compensation of ₹ 36,400 crore to the States/UTs with Legislature for the period from December, 2019 to February, 2020 today.
The GST Compensation of ₹ 1,15,096 crore for period April-November, 2019 h

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Issue of GST late fee for the past period (August 2017 to January 2020) to be discussed in the next GST Council meeting
GST
Dated:- 2-6-2020

In the recent past, tweets have been noticed by the Government on the issue of waiver of late fee applicable on non-filing of GSTR 3B returns. The demands are largely for the waiver of late fee for the returns which were required to be filed from the beginning of Goods & Services Tax (GST) i.e. August, 2017.
It may be noted that for helping the small businesses having turnover less than ₹ 5 crore in the current situation arising out of COVID-19, Finance Minister Smt. Nirmala Sitharaman had already announced extension of GST returns of February, March, April and May 2020 till June 2

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GSTN Alert to Taxpayers on fake messages on GST Refund
GST
Dated:- 5-5-2020

Attention Taxpayers!
Safeguard yourself from fake messages on GST Refunds
It has been observed that some fraudulent messages are being circulated on WhatsApp, Email and SMS, claiming to process GST refund. It clearly shows that some miscreants have started to take undue advantage of Covid-19 crisis, by sending out fake messages with phishing links. One such link takes to a portal claimed to have been developed by GSTN. The same is fake and Government has notified only www.gst.gov.in as the common portal, under the GST Laws.
Through such links, the taxpayers are asked to fill important information such as- Personal details, Address, Refund Details an

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on'ts
Use only GST portal www.gst.gov.in for claiming refunds
Do not reply to any message claiming to process GST refunds
For any information on claiming GST refund, checking status of the refund application read
https://www.gst.gov.in/help/refund
Do not open any link or attachment in the message
Remember that GST Network never call detailed personal information and refund details on email, WhatsApp or SMS
Never fill any personal detail and other information on any platform other than GST portal for claiming refunds
Stay updated with News & Update section of www.gst.gov.in for any official and authorized information
Do not call at the number mentioned in the message
In case of any query of confusion, please call GST helpdesk 1800

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Committed to help GST taxpayers in COVID-19 situations: CBIC
GST
Dated:- 18-4-2020

The Central Board of Indirect Taxes and Customs (CBIC) said that it is fully committed to help the GST taxpayers in the present COVID-19 situation.
Since 30th March 2020, CBIC has processed 12,923 refund applications involving claims worth ₹ 5,575 Crore, while in the last week itself, CBIC has processed 7,873 claims worth ₹ 3854 Crore.
The CBIC said that a trade and business friendly measure taken by CBIC vide its Circular No. 133 dated 23.03.2020 to help GST returns filers to facilitate early ITC refunds and to ensure that the wrong ITC claims are not processed in the absence of relevant information, is misconstrued in certain sec

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compliance cost, it was decided in the GST Council to make declaration of classification codes a part of the application itself. The GST Council in the same meeting has also decided to allow bunching of tax periods across financial years to facilitate claim of refund by exporters. This would apply to applications filed after 31.03.2020. It may also be noted that the due date of all such applications which were due during 20th March 2020 and 29th June 2020 has been extended to 30.06.2020.
The CBIC explained that the Circular No. 133 (dated 23.03.2020) is with regard to the requirement to give HSN/SAC code along with the refund application. The GST Law doesn't allow refund of credit availed on services and/or Capital Goods in certain catego

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GST Revenue Collection for March, 2020
GST
Dated:- 1-4-2020

GST Revenue Collection for March, 2020
₹ 97,597 Crore of gross GST revenue collected
The gross GST revenue collected in the month of March, 2020 is ₹ 97,597crore of which CGST is ₹ 19,183 crore, SGST is ₹ 25,601 crore, IGST is ₹ 44,508 crore (including ₹ 18,056 crore collected on imports) and Cess is ₹ 8,306 crore (including ₹ 841 crore collected on imports). The total number of GSTR-3B Returns filed for the month of February up to 31st March, 2020 is 76.5 lakh.
The government has settled ₹ 19,718 crore to CGST and ₹ 14,915 crore to SGST from IGST as regular settlement. Inaddition,Centre has also apportion

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, 2019.
For the full financial year, 2019-20, the GST for domestic transaction has shown a growth rate of 8% over the revenues during last year. During the year, GST from import on goods fell down by 8% as compared to last year. Overall, gross GST revenues grew at 4% over the last year's GST revenue.
The chart shows trends in monthly gross GST revenues during the current year. The table shows the state-wise figures of GST collected in each State during the month of March, 2020 as compared to March, 2019 and for the full year.
State-wise GST Collections during March 2020
State
Mar-19
Mar-20
Growth
2018-19
2019-20
Growth
Jammu and Kashmir
388
276
-29%
3,792
4,010
6%
Himachal Pradesh
660
596
-10%
7,593
7,960
5%
Punjab

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80
43,386
9%
Jharkhand
2,149
2,049
-5%
23,916
22,847
-4%
Odisha
2,626
2,633
0%
26,952
29,677
10%
Chhattisgarh
2,143
2,093
-2%
22,932
24,160
5%
Madhya Pradesh
2,624
2,407
-8%
25,683
28,354
10%
Gujarat
6,521
6,820
5%
73,440
78,923
7%
Daman and Diu
103
95
-8%
1,105
1,155
5%
Dadra and Nagar Haveli
174
169
-3%
1,718
1,810
5%
Maharashtra
15,596
15,002
-4%
1,70,289
1,85,917
9%
Karnataka
6,983
7,144
2%
78,763
83,408
6%
Goa
389
316
-19%
4,103
4,280
4%
Lakshadweep
1
1
54%
20
20
2%
Kerala
1,635
1,475
-10%
16,343
19,234
18%
Tamil Nadu
6,941
6,178
-11%
70,562
74,430
5%
Puducherry
184
149
-19%
1,924
1,871
-3%
Andaman &Nicobar Islands
28
39
40%
297
36

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Firm busted for claiming bogus Input Tax Credit of around 281 Crores
GST
Dated:- 23-3-2020

In an investigation led by CGST Meerut team has prima facie revealed issuance of GST invoices of ₹ 1,708 crores from a chain fake firms/companies operating from Delhi, Moradabad and Meerut, involving fraudulent ITC of about ₹ 281 crores. The fraud amount may exceed on further probe.
On the basis of initiative taken by the Chief Commissioner, Meerut, Data Analytics team analysed suspected firms. They passed on an information on the basis of which CGST Meerut unearthed a case of issuance of fake GST invoices without actual supply of goods and passing on the said fraudulent ITC to the other existing firms after circulation of i

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fake firms made payment through Bank which was subsequently withdrawn and returned back to those end recipients in cash after deduction of certain commission. On preliminary scrutiny, it appeared that the accused namely Shri Pradeep Kumar (kingpin) and his associates Shri Mohd. Shamshad and Shri Mohd. Sajjad had taken multiple GST Registrations at common address using common email ID and mobile number.
During the search conducted at Meerut, Moradabad and Delhi, incriminating records, cash of ₹ 9.56 lakhs, flex boards of several firms, rubber stamps of various firms/ companies, digital signature dongles, Credit / Debit Cards with different names, photographs, Bank chequebooks, PAN cards etc. have been recovered & seized.
The offence

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Firm busted for fraud of Input Tax Credit of around 24 crores, 2 sent to judicial custody
GST
Dated:- 20-3-2020

Officers of Anti-Evasion, Central GST Commissionerate, Delhi East, have unravelled an operation involving availment of fraudulent Input Tax Credit on the basis of fake invoices and evasion of GST by utilizing the said fraudulent ITC of ₹ 24 crores approx. by M/s Shub Conductors LLP.
Investigation was initiated against M/s Shub Conductors LLP on intelligence that the firm had been availing fraudulent ITC on the basis of fake invoices raised by fictitious suppliers. Searches were conducted in the premises of M/s Shub Conductors LLP along with the suppliers suspected of being fake. It was found that among other f

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names of fictitious entities for the sole purpose of creating a complex network of transactions among themselves, including transfer of money in bank accounts to make them appear genuine. This enabled them to raise fake invoices to manufacturers such as M/s Shub Conductors LLP, who availed the fraudulent Input Tax Credit without actual receipt of goods. The money received in Bank accounts was then withdrawn and routed back in cash to the recipients. Thus, the operation involved not only violation of GST law but also laundering of money.
Searches were conducted in the business of M/s Shub Conductors LLP, as well as the residential premises of the partners, namely, Shri Vishal Gupta and his wife, Smt. Divya Gupta. The partners were not foun

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Racket busted of Large number of non-operational Partnership firms falsely claiming refunds against accumulated ITC in Delhi NCR
GST
Dated:- 17-3-2020

A large number of proprietorship / partnership firms registered with Gautam Buddha Nagar and other Commissionerates of Delhi NCR which were apparently connected and had claimed huge amount of refunds against accumulated Input Tax Credit (ITC) on account of inverted tax structure and Zero-rated supply of Goods were identified. Searches were conducted on 13.3.2020 by officers of CGST Gautam Budha Nagar along with other Commissionerates at various places declared as principal places of business and residential premises located in Delhi, Faridabad, Gurgaon, Noida and Greater Noida.

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Recommendations of GST council related to changes in GST rates on supply of goods and services
GST
Dated:- 14-3-2020

The 39th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman here today . The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and seniors officers of the Ministry of Finance.
GST Council took following decisions relating to changes in GST rates on supply of goods and services.
1. The recommendation of the Fitment Committee for calibrating the GST rate structure to correct the inverted duty structure on various items like Mobile phones, Footwear, Textiles and

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Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC and to change the place of supply for B2B MRO services to the location of recipient. This change is likely to assist in setting up of MRO services in India. Domestic MRO will also get protection due to 5% tax paid under section 3(7) of the Customs Tariff Act, 1975 on most imported goods (sent abroad for repairs) as this tax is not available as credit.
Note: It is proposed to issue notifications giving effect to these recommendations of the Council on 01st April, 2020.
[This note presents the decision of the GST Council in simple language for easy understanding which would be given effect to through Gazette notifications/ circulars which sha

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Recommendations of GST Council related on IT Roadmap
GST
Dated:- 14-3-2020

The 39th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman here today. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and seniors officers of the Ministry of Finance.
In the GST Council meeting, Shri Nandan Nilekani, on behalf of Infosys, made a presentation addressing the system related issues that are being faced by the taxpayers in the GST system. He first gave the summary of the recently observed IT issues and the way forward to resolve them.
He suggested that in order to smoothen the roll

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n of Aadhaar authentication and spike rules would also be initiated.
He informed the Council that to augment the capacity of the IT system to concurrently handle 3 lakh taxpayers from the present level of 1.5 lakh taxpayers, hardware procurement process has been initiated which is slightly impacted by the Covid-19 pandemic.
The GST Council further made the following suggestions after due discussions-
* Shri Nandan Nilekani would attend the next 3 meetings of the GST Council and update the council of the status of implementation of the decisions taken by the Council and assist the Council in taking appropriate decisions on technology related issues,
* To support the timely implementation of various initiatives, the Council gave a go a

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Recommendations of GST council related to law & procedure
GST
Dated:- 14-3-2020

The 39th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman here today . The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and seniors officers of the Ministry of Finance.
The GST Council has made the following recommendations on Law & Procedures changes.
* Measures for Trade facilitation:
* Interest for delay in payment of GST to be charged on the net cash tax liability w.e.f. 01.07.2017 (Law to be amended retrospectively).
* Where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of period of application as one-time measure to facilitate those who want to conduct business).
* Annual Return:
* Relaxation to MSMEs from furnish

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ered persons who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 and are undergoing the corporate insolvency resolution process, so as to enable them to comply with the provisions of GST Laws during the CIRP period.
* Extension of due dates for FORM GSTR-3B for the month of July, 2019 to January, 2020 till 24th March, 2020 for registered persons having principal place of business in the Union territory of Ladakh. Similar extension is also recommended for FORM GSTR-1 & FORM GSTR-7.
* Bunching of refund claims allowed across financial years to facilitate exporters.
* Deferment of E-invoice and QR Code:
* Certain class of registered persons (insurance company, banking company, financial institution, non-banking financial institution, GTA, passenger transportation service etc.) to be exempted from issuing e-invoices or capturing dynamic QR code; and
* The dates for implementation of e-invoicing and QR Code to be extended to 01.10.2020.
* D

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orate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016, undergoing the corporate insolvency resolution process.
* Amendments to the CGST Rules: Key amendments are as below:
* Procedure for reversal of input tax credit in respect of capital goods partly used for affecting taxable supplies and partly for exempt supplies under rule 43 (1) (c);
* ceiling to be fixed for the value of the export supply for the purpose of calculation of refund on zero rated supplies;
* to allow for refund to be sanctioned in both cash and credit in case of excess payment of tax;
* to provide for recovery of refund on export of goods where export proceeds are not realized within the time prescribed under FEMA; and
* to operationalize Aadhaar authentication for new taxpayers.
* Certain amendments to be carried out in the GST laws.
*****
Note: The recommendations of the GST Council have been presented in this release in simple language for information of all stakeholders.

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DGGI (Hqrs.) registered a case for fraudulently claiming IGST refunds on export of goods
GST
Dated:- 7-3-2020

DGGI (Hqrs.) booked a case on 06.03.2020 against M/s Aastha Apparels Pvt Ltd & others. Aforesaid companies have fraudulently claimed IGST refunds on export of goods to the tune of more than ₹ 61 Crores.
It has been revealed that ITC has been fraudulently availed by M/s Aastha Apparels Pvt Ltd & others on the basis of invoices received from non-existent/non-functional

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DGGI HQ books case against 3 firms for issuance of fake invoices without actual supply of goods worth 4,198 crores
GST
Dated:- 4-3-2020

Directorate General of GST Intelligence (DGGI) Headquarters booked a case on 3rd March 2020 against M/s Fortune Graphics Limited, M/s Reema Polychem Private Limited & M/s Ganpati Enterprises.
The aforesaid companies/ firms are involved in issuance of invoices without any actual supply of goods. This case was detected and developed by officers on further data analytics out of a case booked against one of the exporters, namely, M/s Anannya Exim, which was covered in the all India operation launched by DGGI-DRI on 11.09.2019, against various exporters for fraudulently claimed IGST refund on the

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Webcast on problems faced in “GST Registration”
GST
Dated:- 4-3-2020

As part of a series of webcasts for addressing the queries of taxpayers on issues pertaining to Goods and Service Tax (GST) and Customs, Directorate General of Systems, CBIC and Directorate General of Taxpayer Services, CBIC are organizing a webcast on the problems faced in “GST Registration”. The said webcast will be held on 05.03.2020 (Thursday) from 11:00 A.M to 01:00 P.M. The YouTube URL for the webcast wo

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Major Racket of Fake Invoicing of 7896 Crore Busted Involving Network of 23 Shell Companies
GST
Dated:- 3-3-2020

Major Racket of Fake Invoicing of ₹ 7896 Crore Busted Involving Network of 23 Shell Companies
Two Accused Arrested & Remanded to 14 Days Judicial Custody
The officers of Anti Evasion wing of Central Tax, Delhi West Commissionerate have busted a major racket of fake invoicing of ₹ 7896 crore involving fraudulent Input Tax Credit (ITC) of ₹ 1709 crore, using a network of 23 shell companies, which procured and generated invoices without actual supply of goods and availed as well as passed on ITC. Two persons have been arrested on 29.02.2020, in this matter.
The accused persons were evading tax by c

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Review of Interest Subvention Scheme
GST
Dated:- 2-3-2020

Government has modified the guidelines of 'Interest Subvention Scheme for Incremental Credit to MSMEs 2018' on 13th December, 2019. In the modified guidelines, requirement of Udyog Aadhar Number (UAN) has been dispensed with for units registered for Goods and Service Tax (GST). However, in the case of units which are not registered under GSTN, may either submit Income Tax Permanent Account Number (PAN) or their loan account

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Provision for Quarterly Payment of GST by MSMEs
GST
Dated:- 2-3-2020

The Small and Medium sector companies now get the benefit of the new return model under GST which ensures quarterly filing of returns for those taxpayers whose annual aggregate turnover in the preceding Financial year does not exceed ₹ 5 crore.
Department of Revenue have informed that there is no such proposal at this stage.
Quarterly payment of GST is available to those MSMEs who opt for composition levy

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Firm busted for issuing fake invoices to claim input tax credit of goods worth 436 crores
GST
Dated:- 2-3-2020

Officers of Anti-Evasion, Central GST Delhi East Commissionerate have unravelled a major operation of Circular Trading, involving use of fake invoices to claim fraudulent refunds of Input Tax Credit. Shri Asif Khan, Shri Rajeev Chhatwal and Shri Arjun Sharma, operating a total of 17 fake firms, procured invoices without actual supply of goods and availed as well as passed on ITC fraudulently, to the tune of ₹ 436 crores. The fraudulently availed ITC was used by them to file refund claims to the tune of ₹ 11.55 crores under Inverted Duty Structure. The said refund claims were also filed by fake firms floate

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ning a similar operation even during erstwhile VAT regime. It came to light that the trio were planning to spread their operations to other States at the time they were apprehended.
Shri Asif Khan, Shri Rajeev Chhatwal and Shri Arjun Sharma appear to have knowingly committed offences under Section 132(1)(b) and 132(1)(c) of CGST Act, 2017 which are cognizable and non-bailable offences as per the provisions of Section 132(5) and punishable under Clause (i) of Sub section (1) of Section 132 of the Act ibid. They also appear to have committed offence under Section 132(1)(e) of the Act.
Accordingly, the said persons were arrested on 01.03.2020 under Section 69(1) of the CGST Act, 2017 and remanded to judicial custody till 13.03.2020 by the Ch

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