Author: admin_gst

1,60,122 crore gross GST revenue collected for March 2023
GST
Dated:- 3-4-2023

₹1,60,122 crore gross GST revenue collected for March 2023
Second highest collection ever, next only to the collection in April 2022
Monthly GST revenues more than ₹1.4 lakh crore for 12 months in a row, with ₹1.6 lakh crore crossed for the 2nd time since inception of GST
GST revenues clock 13% growth Year-on-Year
Total gross collection for 2022-23 stands at ₹18.10 lakh crore; average gross monthly collection for the full year is ₹1.51 lakh crore
Gross revenues in 2022-23 were 22% higher than that last year
The gross GST revenue collected in the month of March 2023 is ₹1,60,122 crore of which CGST is ₹

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ST.
The revenues for the month of March 2023 are 13% higher than the GST revenues in the same month last year. During the month, revenues from import of goods was 8% higher and the revenues from domestic transaction (including import of services) are 14% higher than the revenues from these sources during the same month last year. The return filing during March 2023 has been highest ever. 93.2% of statement of invoices (in GSTR-1) and 91.4% of returns (in GSTR-3B) of February were filed till March 2023 as compared to 83.1% and 84.7%, respectively same month last year.
The total gross collection for 2022-23 stands at ₹18.10 lakh crore and the average gross monthly collection for the full year is ₹1.51 lakh crore. The gross reven

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1,735
10.37
4
Chandigarh
184
202
10.09
5
Uttarakhand
1,255
1,523
21.34
6
Haryana
6,654
7,780
16.93
7
Delhi
4,112
4,840
17.72
8
Rajasthan
3,587
4,154
15.80
9
Uttar Pradesh
6,620
7,613
15.01
10
Bihar
1,348
1,744
29.40
11
Sikkim
230
262
14.11
12
Arunachal Pradesh
105
144
37.56
13
Nagaland
43
58
35.07
14
Manipur
60
65
9.37
15
Mizoram
37
70
91.16
16
Tripura
82
90
10.21
17
Meghalaya
181
202
11.51
18
Assam
1,115
1,280
14.87
19
West Bengal
4,472
5,092
13.88
20
Jharkhand
2,550
3,083
20.92
21
Odisha
4,125
4,749
15.14
22
Chhattisgarh
2,720
3,017
10.90
23
Madhya Pradesh
2,935
3,346
14.01
24
Gujarat
9,158
9,919
8.31
25
Daman and Diu
26
Dadra and

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15% increase in GST Collection Year-on-Year (Y-o-Y)
GST
Dated:- 28-3-2023

There has been an increase of 15% in GST Collection in the month of December (FY 2022-23) as compared to the month of December (FY 2021-22). This was stated by the Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Lok Sabha.
Also, the Minister stated, the monthly GST revenue is more than 1.4 lakh crore for 11 consecutive months in the FY 2022-23. The details of GST

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Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers/Unregistered persons and Tracking or Taking Action in the Subsequent Proceedings – FAQ
GST
Dated:- 25-3-2023

1. Who can apply for Advance Ruling?
An application for Advance Ruling can be made by any person who is registered or is desirous of obtaining an advance ruling on the matters prescribed under the GST act with the prescribed fee.
The process for unregistered taxpayer is different for seeking advance ruling.
2. On what matters we can file an application for Advance Ruling?
A registered person as well as any other person desirous of obtaining registration can apply for Advance Ruling on the following matters, as prescribed under the act with the prescribed fee.
(a) Classification of any goods or services or both;
(b) Applicability of a notification issued under the provisions of this Act;
(c) Determination of time and value of supply of goods or services or both;
(d) Ad

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lication Type as Advance Ruling from the drop-down list and click the NEW APPLICATION button.
3. If there is no sufficient balance in Cash Ledger under Fee head and “Amount to be paid” is not nil, then click Deposit in Cash Ledger button to deposit the required amount in Cash Ledger. If taxpayer has sufficient balance in Cash Ledger under Fee head, click CREATE APPLICATION FOR ADVANCE RULING.
4. Fill the required details in the application form.
5. Click Download Template to download the template for Advance Ruling Application,
6. Update the template with required information.
7. Under Details of Advance Ruling Application, upload, click the Choose file button. Navigate and select the Filled template.
8. Under Upload Supporting Documents, enter Document Description and click the Choose File button. Navigate and select the Supporting Documents.
9. Under Verification Tab, enter the details.
10. Click PREVIEW to preview the Application before filing.
11. After filling the enrolme

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of my application for the Advance Ruling?
Yes, after successful submission of application, ARN will get generated along with Acknowledgement. Applicant can view the status from “My Applications” menu under “User Services” tab available on the dashboard, using the ARN and submission period.
Navigate to Services > Payment > Track Payment Status command to track the status of application for Advance Ruling.
8. How many types of Applications related to Advance Ruling can I file on the GST Portal?
A taxpayer can file following types of Applications related to Advance Ruling on the GST Portal :
* Application for seeking Advance Ruling from Authority for Advance Ruling (AAR).
* Application for Reply to the issued Notice.
* Application of Appeal before the Appellate Authority for Advance Ruling (AAAR), with Application for Condonation of Delay in Filing Appeal if applicable.
* Application of Rectification before the AAR or AAAR as per the case.
9. How many types of Advance Ruling

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AAAR.
On the GST Portal, for ease of all Applicants, details of each Application filed by the taxpayer is organized into the following six tabs in the Case Details Screen: APPLICATIONS, NOTICES, REPLIES, ORDERS, RECTIFICATION and ADDITIONAL DOCUMENT. Applicant can easily access these tabs of an Application to track all proceedings related to that particular application and take necessary actions.
11. What happens after the successful filing of an Application for seeking Advance Ruling?
Following actions take place on the GST Portal after successful filing of an Application for seeking Advance Ruling :
1. ARN gets generated along with Acknowledgement and is communicated to the Applicant through an email and SMS.
2. An email is sent to the Tax Officials – Concerned Officer (CO) and Jurisdictional Officer (JO) – informing them about receipt of application along with ARN and application date.
3. Applicant can navigate to Dashboard > Services > User Services > My Applications and sea

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parties and examining the application and records received during Personal Hearing, if any, AAR shall issue an order either admitting or rejecting the application.
12. What actions take place on the GST Portal if AAR rejects a Submitted Application for seeking Advance Ruling?
If AAR rejects a submitted Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Submitted” to “Rejected”.
* Email and SMS is sent to the Applicant, CO and JO intimating them of application rejection.
13. What actions take place on the GST Portal if AAR admits a Submitted Application for seeking Advance Ruling?
If AAR admits a submitted Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Submitted” to “Admitted”.
* Email and SMS is sent to the Applicant, CO and JO intimating them of application admission.
14. What actions can I take if AAR rejects my Applica

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3. On the date of hearing, parties appear before the authority. AAR can also issue an Adjournment Notice to the parties with details of new date, new place and new time of hearing.
4. After hearing the parties and examining the application and records received during Personal Hearing, if any, AAR can take following actions :
(a) In case of concurrence, AAR shall issue order disposing the Advance Ruling Application. Status of the ARN is changed from “Pending For Order” to “Disposed by Authority”.
(b) In case of difference of Opinion among the AAR Members, AAR shall refer the case to AAAR. AAR can make partial reference or complete reference. Partial reference is made if there is partial difference of opinion among the AAR Members. In this case, both Order and Reference is made. Order is passed in regards of concurrent points and Reference is made to AAAR on non-concurrent points. In both the cases, Status of the ARN is changed from “Disposed by Authority” to “Referred by Authority”.

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order that no advance ruling can be pronounced in respect of such point or points.
(ii) Issue “Appeal Order (Modifying Advance Ruling)” : Intimation of the Order is sent by a system-generated email to the Appellant and Respondents and the Status of the ARN is changed from “Pending For Order” to “Disposed by Appellate Authority”. If there is difference of Opinion among the AAAR Members on any point, AAAR will mention in the order that no advance ruling can be pronounced in respect of such point or points.
17. What actions take place on the GST Portal once AAAR disposes my Application (referred by AAR) for seeking Advance Ruling?
Once AAAR disposes the Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Referred by Authority” to “Disposed by Appellate Authority”
* Email is sent to the Applicant, CO and JO intimating them of application disposal
18. What actions can I take once AAAR disposes my Application (

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reasonable opportunity of being heard to the Applicant.
20. From where can I file application for Rectification of an Order?
Once AAR/AAAR disposes an Application related to Advance Ruling, the Applicant can file an application for Rectification using “File Rectification” link on the ORDERS tab.
21. Will the system allow me to file Rectification even after 6 months of the issue of that Order?
In case the difference between the date of the order and rectification application filed is more than 6 months, the information message will pop up asking for confirmation if you still want to file the Rectification Application as the period exceeds 6 months from the date of the order. In case, you select “YES”, System will allow you to proceed with the application. In case, you select “NO”, System will bring you back to the earlier screen.
22. What actions take place on the GST Portal once I file Rectification of an Order?
Once you file Rectification of an Order, following actions take pla

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, place and time of hearing. Based on the hearing, it will pass the Order. Also, Status of the ARN is updated to “Rectification Rejected”. The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer) will be informed about such order through email.
(ii) Proceed with Rectification :
* AAR/AAAR issues “Hearing Notice” for Disposal of Rectification Application. Its intimation is sent by a system­generated email to the Applicant and CO/JO, with date, place and time of hearing. AAAR can also issue an Adjournment Notice to the parties. Its intimation is also sent by a system-generated email to the Applicant and CO/JO, with details of new date, new place and new time of hearing.
* On the date of hearing, parties appear before the AAR/AAAR. AAR/AAAR after giving the persons concerned an opportunity of being heard can rectify the order. Status of the ARN is updated to “Application Disposed”. The parties (i.e. the applicant and the jurisdictional officer and/

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dictional officer and/or concerned officer) will be informed about such order through email.
CASE 2 – In case opportunity of being heard is not required, AR/AAAR will rectify the order. Status of the ARN is updated to “Application Disposed”. The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer or AAR, if Order is rectified by AAAR) will be informed about such order through email.
24. Once AAR/AAAR initiates Rectification proceedings or CO/JO files Application for Rectification of Order, will I receive its auto-intimation?
Yes, once AAR/AAAR initiates Rectification proceedings or CO/JO files Application for Rectification of Order, GST portal will automatically send you an email informing about receipt of the application of Rectification of Order or Suo moto initiation of Rectification along with Rectification Reference Number and application date.
25. How many Applications of Rectifications of Order can I file?
Application for rectification of the

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you through an email. Also, intimation for submission of the reply is sent to the Jurisdictional Officer/Concerned Officer through an email.
29. Is there a limit on Adjournments, during Processing of all Applications related to Advance Ruling?
There is no limit on Adjournments. Hearing can be adjourned any no. of times.
30. Can I file an Appeal against the Advance Ruling Order passed by AAR, in case of Partial reference?
Yes, in case of Partial reference also, Appeal can be filed against the Advance Ruling Order passed by Authority for Advance Ruling.
31. Do I need to deposit any fee to file an Appeal against the Advance Ruling Order passed by AAR?
Yes, you need to deposit the applicable fee of ₹ 10,000 to file an Appeal against the Advance Ruling Order passed by AAR. The applicable fee will be displayed on the New Application page once you initiate filing of Appeal against Advance Ruling. Without depositing the required fee you won't be able to proceed further and file

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Application
* Advance Ruling Order
* Rectification of Order
* Rejection of Rectification Application
Orders issued by AAAR :
* Declaring Advance Ruling Void
* Dropping Void Proceedings
* Acceptance of Condonation of Delay
* Rejection of Condonation of Delay
* Appeal Order (Confirming Advance Ruling)
* Appeal Order (Modifying Advance Ruling)
* Rectification of Order
* Rejection of Rectification Application
34. Against which all Orders issued by AAR can I file an Appeal?
You can file an Appeal against the Advance Ruling Order and Rectification Order (in case the Advance Ruling Order is rectified) issued by AAR.
35. What actions take place once I file an Appeal against the Advance Ruling Order passed by AAR?
Following actions take place on the GST Portal after successful filing of an Appeal Application against the Advance Ruling Order passed by AAR :
(1) ARN gets generated along with Acknowledgement and is communicated to the Appellant through an email and SMS

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t of application along with ARN and application date. He/she can navigate to Dashboard > Services > User Services > My Applications and search for the Application and open the Case Details Screen. Status of the ARN will be “Pending for Order”.
(3) The application will land in the AAAR's queue under Application inbox and will be available to all tax officials and Appeal Proceedings will follow.
37. Once I file an Appeal against the Advance Ruling Order passed by AAR, to whom all GST Portal will send its auto-intimation?
Once you file an Appeal against the Advance Ruling Order passed by AAR, GST portal will automatically send an acknowledgement email and SMS to the Appellant and email intimation to the jurisdictional officer and Concerned Officer informing about receipt of appeal application along with ARN and application date.
38. Once CO/JO files an Appeal against the Advance Ruling Order passed by AAR, will I receive its auto-intimation?
Yes, once CO/JO files an Appeal agains

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views the COD Application and issues “Hearing Notice” for Admission/Rejection of Condonation of Delay. Its intimation is sent by a system-generated email to the Appellant and Respondents, with date, place and time of hearing.
* On the date of hearing, parties appear before the authority. AAAR can also issue an Adjournment Notice to the parties with details of new date, new place and new time of hearing.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAAR can take following actions :
(i) Issue “Acceptance of Condonation of Delay” Order if AAAR is satisfied that the Appellant was prevented by sufficient cause to present the appeal within 30 days from the date of the communication of the order of the AAR. Also, he/she may allow appeal for a further period of 30 days and condone the delay upto a period of 30 days. In this case, its intimation is sent by a system-generated email to the Appellant and Respondents and the St

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rough an email.
* On the date of hearing, parties appear before the authority. AAAR can also issue an Adjournment Notice to the parties. Its intimation is sent by a system-generated email to the Appellant and Respondents, with details of new date, new place and new time of hearing.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAAR can take following actions :
(i) Issue “Appeal Order (Confirming Advance Ruling)”. Intimation of the Order is sent by a system-generated email to the Appellant, Respondents and AAAR and the Status of the ARN is changed from “Pending For Order” to “Disposed by Appellate Authority”. If there is difference of Opinion among the AAAR Members on any point, AAAR will mention in the order that no advance ruling can be pronounced in respect of such point or points.
(ii) Issue “Appeal Order (Modifying Advance Ruling)”. Intimation of the Order is sent by a system-generated email to the Appellant, R

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n initiate Void Proceedings against an Applicant?
Only AAR/AAAR members can initiate Void Proceedings
45. What are the steps involved in Void Proceedings?
Steps involved in Void Proceedings are
* AAR/AAAR issues “Hearing Notice” for declaring advance ruling order void. Its intimation is sent by a system-generated email to the Applicant and CO/JO, with date, place and time of hearing. AAR/AAAR can also issue an Adjournment Notice to the parties. Its intimation is also sent by a system-generated email to the Applicant and CO/JO, with details of new date, new place and new time of hearing.
* On the date of hearing, parties appear before the AAR/AAAR.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAR/AAAR can take following actions :
(i) Issue “Advance Ruling Declared Void” Order. In this case, it's intimation is sent by a system-generated email to the Applicant and CO/JO and AAR (if Order is passed by AAR) and the

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HSN Code Reporting in e-Invoice on IRPs Portal
GST
Dated:- 24-3-2023

Dear Taxpayers,
1. We would like to bring to your attention notification no. 78/2020 – Central Tax dated 15th October 2020. As per the above-said notification, it is now mandatory for taxpayers to report a minimum of six-digit valid HSN code for their outward supplies having AATO of more than 5 crores in any previous financial year.
2. We would like to inform you that this requirement has already been implemente

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Advisory for the taxpayer wishing to register as “One Person Company” in GST
GST
Dated:- 21-3-2023

As per provision of section 2(62) of The Companies Act, 2013 “One Person Company” is defined as a company which has only one person as member.
Some issues have been raised by the persons registering as 'One Person Company' while they take GST registration. Upon analysis, it has been noticed that the option of choosing One Person Company is not there in form notified by CGST/SGST

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Delhi South CGST unearths fake invoicing racket involving tax evasion of Rs. 17 crore, 2 held
GST
Dated:- 20-3-2023

The Central Goods and Service Tax (CGST) Delhi South Commissionerate busts racket of firms fraudulently claiming Input Tax Credit (ITC) of ₹17 crore.
A specific intelligence was developed by the officers of Central Goods and Service Tax (CGST) Delhi South Commissionerate concerning certain bogus firms that were created solely for the purpose of generating goods less invoices and passing on of ineligible input tax credit along the chain.
Inspections were conducted at the registered premises of 03 bogus firms/company namely M/s. NexGen Busicorp, M/s. XEL Informatics and M/s. GW Infotech Pvt. Ltd. registered

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Advisory : GSTN launches e-invoice registration services with private IRPs
GST
Dated:- 6-3-2023

In another step towards further digitization of the business process flow, GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council. Four private companies viz. ClearTax, Cygnet, E&Y and IRIS Business Ltd were empaneled by GSTN for providing these e-invoice registration services to all GST taxpayers of the country. The d

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1,49,577 crore gross GST revenue collected in February 2023; 12% higher than GST revenues in same month last year
GST
Dated:- 1-3-2023

₹1,49,577 crore gross GST revenue collected in February 2023; 12% higher than GST revenues in same month last year
Monthly GST revenues more than Rs 1.4 lakh crore for 12 straight months in a row
Y-o-Y revenues from import of goods 6% higher and domestic transaction (including import of services) 15% higher
The gross GST revenue collected in the month of February 2023 is ₹1,49,577 crore of which CGST is ₹27,662 crore, SGST is ₹34,915 crore, IGST is ₹75,069 crore (including ₹35,689 crore collected on import of goods) and Cess is ₹11,931 crore (includi

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r and the revenues from domestic transaction (including import of services) are 15% higher than the revenues from these sources during the same month last year. This month witnessed the highest cess collection of ₹11,931 crore since implementation of GST. Normally, February being a 28 day month, witnesses a relatively lower collection of revenue.
The chart below 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 February 2023 as compared to February 2022.
State-wise growth of GST Revenues during February 2023 1
State
Feb-22
Feb-23
Growth
Jammu and Kashmir
326
434
33%
Himachal Pradesh
657
691
5%
Punjab
1,480
1,651

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Advisory on New e-Invoice Portal
GST
Dated:- 25-2-2023

Dear Valued Taxpayers,
1. We would like to inform you that GSTN has onboarded four new IRPs (Invoice Reporting Portals) for reporting e-invoices in addition to NIC-IRP. As a result, the beta launch of a new e-Invoice portal (www.einvoice.gst.gov.in), has been done where taxpayers can find comprehensive information on e-invoice compliance in a user-friendly format, such as check your enablement status, self-enable themselves for invoicing, search for IRNs, web links to all IRP portals – all the relevant links/information in one convenient location. Taxpayers can log in to the new e-invoice portal using their GSTN credentials for select services pertaining to their GSTIN pr

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Advisory on Geocoding of Address of Principal Place of Business
GST
Dated:- 25-2-2023

Dear Valued Taxpayers,
1.GSTN is pleased to inform the taxpayers that the functionality for geocoding the principal place of business address (i.e. the process of converting an address or description of a location into geographic coordinates) is now available on the GST Portal. This feature is introduced to ensure the accuracy of address details in GSTN records and streamline the address location and verification process.
2.This functionality can be accessed under the Services/Registration tab in the FO portal. The system-generated geocoded address will be displayed, and taxpayers can either accept it or update it as per their requirements

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ded their address through new registration or core amendment. GSTN emphasizes once again that the address appearing on the registration certificate can be changed only through core amendment process. This geocoding functionality would not impact the previously saved address record.
5.This functionality is available for normal, composition, SEZ units, SEZ developers, ISD, and casual taxpayers who are active, cancelled, and suspended. It will gradually be opened for other types of taxpayers.
6.GSTN would like to also inform you that this functionality is currently being made available for taxpayers registered in Delhi and Haryana only, and it will gradually be opened for taxpayers from other States and UTs.
Thank you for your cooperation.

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Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)
GST
Dated:- 25-2-2023

In compliance of Notification No. 03/2022-Central Tax (Rate), dated 13th July, 2022, an option is being provided on the portal to all the existing taxpayers providing Goods Transport Agencies Services, desirous of opting to pay tax under the forward charge mechanism to exercise their option. They can navigate Services > User Services > Opting Forward Char

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Recommendations of 49th GST Council Meeting
GST
Dated:- 18-2-2023

Government of India to clear entire pending balance GST compensation of Rs. 16,982 crore for June'2022
GST Council adopts report of Group of Ministers (GoM) on GST Appellate Tribunal with certain modifications
GoM report on Capacity Based Taxation and Special Composition Scheme in certain Sectors on GST approved
Changes in GST rates of “Rab” and Pencil Sharpner
The 49th GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today. The meeting was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary besides Finance Ministers of States & UTs (with legislature) and senior officers of the Ministry of Finance & States/ UTs.
The GST Council has, inter-alia, made the following recommendations relating to GST compensation, GST Appellate Tribunal, approval of the Report of Group of Ministers (GoM) on Capacity Based T

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e)
1
Andhra Pradesh
689
2
Bihar
92
3
Chhattisgarh
505
4
Delhi
1212
5
Goa
120
6
Gujarat
865
7
Haryana
629
8
Himachal Pradesh
229
0
Jammu and Kashmir
210
10
Jharkhand
342
11
Karnataka
1934
12
Kerala
780
13
Madhya Pradesh
730
14
Maharashtra
2102
15
Odisha
529
16
Puducherry
73
17
Punjab
995
18
Rajasthan
815
19
Tamil Nadu
1201
20
Telangana
548
21
Uttar Pradesh
1215
22
Uttarakhand
345
23
West Bengal
823
Total
16,982
2.GST Appellate Tribunal
The Council adopted the report of Group of Ministers with certain modifications. The final draft amendments to the GST laws shall be circulated to Members for their comments. The Chairperson has been authorised to finalise the same.
3. Approval of the Report of GoM on Capacity Based Taxation and Special Composition Scheme in certain Sectors on GST:
With a view to plug the leakages and improve the revenue collection from the commodities like pan masala, gutkha, chewing tobacco, the

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otification No. 104/94-Customs dated 16.03.1994 so that if a device like tag- tracking device or data logger is already affixed on a container, no separate IGST shall be levied on such affixed device and the 'nil' IGST treatment available for the containers under notification No. 104/94-Customs shall also be available to the such affixed device subject to the existing conditions.
(4) It has been decided to amend entry at Sl. No. 41A of notification No. 1/2017-Compensation Cess (Rate) so that exemption benefit covers both coal rejects supplied to and by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has been availed by any person.
(5) It has been decided to extend the exemption available to educational institutions and Central and State educational boards for conduct of entrance examination to any authority, board or a body set up by the Central Government or State Government including National Testing Agency for conduct

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riod may be extended by the Commissioner or an officer authorised by him in this behalf for a further period not exceeding 180 days.
The Council has also recommended that an amnesty may be provided in the past cases, where registration has been cancelled on account of non-filing of the returns, but application for revocation of cancellation of registration could not be filed within the time specified in section 30 of CGST Act, by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.
(2) Amendment to Section 62 of CGST Act, 2017 to extend timelines under sub-section (2) thereof and one time amnesty for past cases: As per sub-section (2) of section 62 of CGST Act, 2017, the best judgment assessment order issued under sub-section (1) of the said section is deemed to be withdrawn if the relevant return is filed within 30 days of service of the said assessment order. The Council recommended to amend section 62 so as to increase

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al return in FORM GSTR-9 for FY 2022-23 onwards, for registered persons having aggregate turnover in a financial year upto Rs 20 crore, as below:
* Registered persons having an aggregate turnover of up to Rs. 5 crores in the said financial year: Rs 50 per day (Rs 25 CGST + Rs 25 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST).
* Registered persons having an aggregate turnover of more than Rs. 5 crores and up to Rs. 20 crores in the said financial year: Rs 100 per day (Rs 50 CGST + Rs 50 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST).
(4) Amnesty in respect of pending returns in FORM GSTR-4, FORM GSTR-9 and FORM GSTR-10: To provide relief to a large number of taxpayers, the Council recommended amnesty schemes in respect of pending returns in FORM GSTR-4, FORM GSTR-9 and FORM GSTR-10 by way o

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Introduction of Negative Values in Table 4 of GSTR-3B
GST
Dated:- 18-2-2023

1. The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to report correct information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. According to the changes, the net ITC is to be reported in Table 4(A) and ITC reversal, if any, is to be reported in Table 4(B) of GSTR-3B.
2. Currently in GSTR-3B, credit note (CN) is being auto-populated in Table 4B(2), as ITC reversal. Now in view of the said changes, the impact of credit notes are also to be accounted on net off basis in Table 4(A) of GSTR-3B only. Accordingly followin

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2nd highest Gross GST collection in January 2023, breaching earlier 2nd highest record in the Month of October 2022
GST
Dated:- 31-1-2023

Rs 1,55,922 crore gross GST revenue collected in the month of January 2023
Second highest collection ever, next only to the Rs 1.68 lakh crore gross collection in April 2022
GST collection crosses Rs 1.50 lakh crore mark for the third time in FY2022-23
Revenues in the current financial year upto January 2023 24% higher than the GST revenues during the same period last year
The gross GST revenue collected in the month of January 2023 till 5:00 PM on 31.01.2023 is Rs 1,55,922 crore of which CGST is Rs 28,963 crore, SGST is Rs 36,730 crore, IGST is Rs 79,599 crore (including Rs 37,118 crore

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for the third time, in the current financial year, GST collection has crossed Rs 1.50 lakh crore mark. The GST collection in January 2023 is the second highest next only to the collection reported in April 2022. During the month of December 2022, 8.3 crore e-way bills were generated, which is the highest so far and it was significantly higher than 7.9 crore e-way bills generated in November 2022.
Over the last year, various efforts have been made to increase the tax base and improve compliance. The percentage of filing of GST returns (GSTR-3B) and of the statement of invoices (GSTR-1), till the end of the month, has improved significantly over years. The trend in return filing in the Oct-Dec quarter over last few years is as shown in the g

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Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
GST
Dated:- 25-1-2023

Recently, a functionality of "Automated Drop Proceedings" of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns.
* If such taxpayers have filed all their pending returns, the system wil

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Advisory on taxpayers facing issue in filing GSTR-3B
GST
Dated:- 17-1-2023

According to Hon'ble Supreme Court's directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.2022 to 30.11.2022. It has been observed that, in the process of filing TRAN forms, few taxpayers have submitted their forms on the portal but did not finally File it within the specified time. After submitting the Tran Forms, only filing was to be done with e-sign. Further, it is seen

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Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
GST
Dated:- 17-1-2023

Recently, a functionality of "Automated Drop Proceedings" of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This
functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns.
* If such taxpayers have filed all their pending returns, the system wi

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Advisory on “Initiating Drop Proceeding” by taxpayers
GST
Dated:- 13-1-2023

Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns.
Such taxpayers are advised to revoke the suspension once the due returns have been filed by clicking on “INITIATE DROP PROCEEDING” for which navigation is as

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 13-1-2023

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal and webinars conducted/Videos posted on our YouTube channel, refer to table below:
Sl. No.
Taxpayer functionalities deployed
on the GST Porta

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loads/news/new_functionalities_compilation_december_2021.pdf
8
November, 2021
https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_november_2021.pdf
9
July-September, 2021
https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_july_september_2021.pdf
10
April-June, 2021
https://tutorial.gst.gov.in/downloads/news/newfunctionalities_compilationaprjun2021.pdf
11
January-March, 2021
https://tutorial.gst.gov.in/downloads/news/newfunctionalities_compilation_janmar2021.pdf
12
October-December, 2020
https://tutorial.gst.gov.in/downloads/news/functionalities_released_octtodec2020.pdf
13
Compilation of short videos on
Taxpayer functionalities
https://tutorial.gst.gov.in/downloads/new

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Rs 1,49,507 crore GST Revenue collected for December 2022, records increase of 15% Year-on-Year
GST
Dated:- 2-1-2023

Rs 1,49,507 crore GST Revenue collected for December 2022, records increase of 15% Year-on-Year
Monthly GST revenues more than Rs 1.4 lakh crore for 10 straight months in a row
The gross GST revenue collected during December 2022 is Rs 1,49,507 crore, of which CGST is Rs 26,711 crore, SGST is Rs 33,357 crore, IGST is Rs 78,434 crore (including Rs 40,263 crore collected on import of goods) and Cess is Rs 11,005 crore (including Rs 850 crore collected on import of goods).
The Government has settled Rs 36,669 crore to CGST and Rs 31,094 crore to SGST from IGST as regular settlement. The total revenue of Centre a

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GST collected in each State during the month of December, 2022 as compared to December, 2021.
State-wise growth of GST Revenues (Rs crore) during December 2022[1]
State
Dec-21
Dec-22
Growth
1
Jammu and Kashmir
320
410
28%
2
Himachal Pradesh
662
708
7%
3
Punjab
1,573
1,734
10%
4
Chandigarh
164
218
33%
5
Uttarakhand
1,077
1,253
16%
6
Haryana
5,873
6,678
14%
7
Delhi
3,754
4,401
17%
8
Rajasthan
3,058
3,789
24%
9
Uttar Pradesh
6,029
7,178
19%
10
Bihar
963
1,309
36%
11
Sikkim
249
290
17%
12
Arunachal Pradesh
53
67
27%
13
Nagaland
34
44
30%
14
Manipur
48
46
-5%
15
Mizoram
20
23
16%
16
Tripura
68
78
15%
17
Meghalaya
149
171
15%
18
Assam
1,015
1,150
13%

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Recommendations of 48th GST Council Meeting
GST
Dated:- 17-12-2022

Union Finance Minister Smt. Nirmala Sitharaman chairs 48th Meeting of the GST Council via virtual mode in New Delhi
GST Council recommends to decriminalise certain offences u/s 132, increase in threshold of amount of tax for prosecution and reduction in amount of compounding in GST
The 48th GST Council met under the Chairmanship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via virtual mode in New Delhi today. The meeting was also attended by Union Minister of State for Finance Shri Pankaj Choudhary besides Finance Ministers of States & UTs (with legislature) and senior officers of the Ministry of Finance & States/ UTs.
The GST Council has inter-alia made the following recommendations relating to changes in GST tax rates, measures for facilitation of trade and measures for streamlining compliances in GST:
Tax rates:
Sr. No.
Description
From
To
Goods
1.
Husk of pulses

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able only if the general rate is more than 12%
* As a relief measure, the Council decided to regularise the intervening period starting from the date of issuance of Circular (3.08.2022) in respect of GST on 'husk of pulses including chilka and concentrates including chuni/churi, khanda' on ” as is basis” on account of genuine doubts.
* No GST is payable where the residential dwelling is rented to a registered person if it is rented it in his/her personal capacity for use as his/her own residence and on his own account and not on account of his business.
* Incentive paid to banks by Central Government under the scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions are in the nature of subsidy and thus not taxable
Measures for facilitation of trade
* Decriminalization under GST: The Council has recommended to –
* raise the minimum threshold of tax amount for launching prosecution under GST from Rs. One Crore to Rs. Two Crores, except for the offence of

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s.
* Facilitate e-commerce for micro enterprises: GST Council in its 47th meeting had granted in-principle approval for allowing unregistered suppliers and composition taxpayers to make intra-state supply of goods through E-Commerce Operators (ECOs), subject to certain conditions. The Council approved the amendments in the GST Act and GST Rules, along with issuance of relevant notifications, to enable the same. Further, considering the time required for development of the requisite functionality on the portal as well as for providing sufficient time for preparedness by the ECOs, Council has recommended that the scheme may be implemented w.e.f. 01.10.2023.
* Paras 7, 8(a) and 8(b) were inserted in Schedule III of CGST Act, 2017 with effect from 01.02.2019 to keep certain transactions/ activities, such as supplies of goods from a place outside the taxable territory to another place outside the taxable territory, high sea sales and supply of warehoused goods before their home clearanc

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and mechanism for re-availment of such credit, if the supplier pays tax subsequently. This would ease the process for complying with the condition for availment of input tax credit under section 16(2)(c) of CGST Act, 2017.
* Sub-rule (3) of rule 108 and rule 109 of the CGST Rules, 2017 to be amended to provide clarity on the requirement of submission of certified copy of the order appealed against and the issuance of final acknowledgment by the appellate authority. This would facilitate timely processing of appeals and ease the compliance burden for the appellants.
* Rule 109C and FORM GST APL-01/03 W to be inserted in the CGST Rules, 2017 to provide the facility for withdrawal of an application of appeal up to certain specified stage. This would help in reducing litigations at the level of appellate authorities.
* Circular to be issued to clarify that No Claim Bonus offered by the insurance companies to the insured is an admissible deduction for valuation of insurance services.

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the following circulars in order to remove ambiguity and legal disputes on various issues, thus benefiting taxpayers at large:
* Procedure for verification of input tax credit in cases involving difference in input tax credit availed in FORM GSTR-3B vis a vis that available as per FORM GSTR-2A during FY 2017-18 and 2018-19.
* Clarifying the manner of re-determination of demand in terms of sub-section (2) of section 75 of CGST Act, 2017.
* Clarification in respect of applicability of e-invoicing with respect to an entity.
Measures for streamlining compliances in GST
* Proposal to conduct a pilot in State of Gujarat for Biometric-based Aadhaar authentication and risk-based physical verification of registration applicants. Amendment in rule 8 and rule 9 of CGST Rules, 2017 to be made to facilitate the same. This will help in tackling the menace of fake and fraudulent registrations.
* PAN-linked mobile number and e-mail address (fetched from CBDT database) to be captured and re

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ed amount and/ or percentage, for enabling the taxpayer to either pay the differential liability or explain the difference. Further, clause (d) to be inserted in sub-rule (6) of rule 59 of CGST Rules, 2017 to restrict furnishing of FORM GSTR-1 for a subsequent tax period if the taxpayer has neither deposited the amount specified in the intimation nor has furnished a reply explaining the reasons for the amount remaining unpaid. This would facilitate taxpayers to pay/ explain the reason for the difference in such liabilities reported by them, without intervention of the tax officers.
* Amendment in definition of “non-taxable online recipient” under section 2(16) of IGST Act, 2017 and definition of “Online Information and Database Access or Retrieval Services (OIDAR)” under section 2(17) of IGST Act, 2017 so as to reduce interpretation issues and litigation on taxation of OIDAR Services.
Note: The recommendations of the GST Council have been presented in this release containing major i

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Advisory regarding extension of due date for furnishing form GSTR-1 for certain districts of Tamil Nadu
GST
Dated:- 15-12-2022

The Government vide Notification No.25/2022- Central Tax dated 13th December, 2022 has extended the due date for furnishing of Form GSTR-1 for November, 2022 for registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nag

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1,45,867 crore gross GST revenue collected for November 2022, records increase of 11% Year-on-Year
GST
Dated:- 1-12-2022

₹1,45,867 crore gross GST revenue collected for November 2022, records increase of 11% Year-on-Year
Monthly GST revenues more than ₹1.4 lakh crore for nine straight months in a row
Revenues from import of goods 20% higher and revenues from domestic transaction (including import of services) 8% higher than the same month last year
The gross GST revenue collected in the month of November 2022 is ₹1,45,867 crore of which CGST is ₹25,681 crore, SGST is ₹32,651 crore, IGST is ₹77,103 crore (including ₹38,635 crore collected on import of goods) and Cess is ₹10,433

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e 8% higher than the revenues from these sources during the same month last year.
The chart below 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 November 2022 as compared to November 2021.
State-wise growth of GST Revenues during November 2022
State
Nov-21
Nov-22
Growth
Jammu and Kashmir
383
430
12%
Himachal Pradesh
762
672
-12%
Punjab
1,845
1,669
-10%
Chandigarh
180
175
-3%
Uttarakhand
1,263
1,280
1%
Haryana
6,016
6,769
13%
Delhi
4,387
4,566
4%
Rajasthan
3,698
3,618
-2%
Uttar Pradesh
6,636
7,254
9%
Bihar
1,030
1,317
28%
Sikkim
207
209
1%
Arunachal Pradesh
40
62
55%
Nagaland
3

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Webinar on ‘Filing of an Appeal by Taxpayers on GST Portal’
GST
Dated:- 26-11-2022

For creating awareness amongst all the stakeholders, GSTN is holding webinars on 'Filing of an Appeal by Taxpayers on GST Portal', as per the details given below:
Webinar Topic
Webinar on Filing of an Appeal by Taxpayers on GST Portal
Language of webinar
Hindi
English
Marathi
Tamil
Date
29.11.2022
Tuesday
30.11.2022
Wednesday
01.12.2022
Thursday
05.12.2022
Monday
Time
11:00

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Centre releases Rs. 17,000 crore of GST compensation to States/UTs
GST
Dated:- 25-11-2022

The Central Government released an amount of Rs. 17,000 crore to States/UTs on 24.11.2022 towards the balance GST compensation for the period April to June, 2022 (State-wise details as per Table below). The total amount of compensation released to the States/UTs so far, including the aforesaid amount, during the year 2022-23 is Rs.1,15,662 crore.
This is despite the fact that total Cess collection till October, 2022 is only Rs.72,147 crore and the balance of Rs. 43,515 crore is being released by the Centre from its own resources. With this release, the Centre has released, in advance, the entire amount of Cess estimated to be collected t

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