Gross and Net GST revenue collections for the month of Feb, 2026

Gross and Net GST revenue collections for the month of Feb, 2026 GSTDated:- 2-3-2026The gross and net GST revenue collections for the month of Feb, 2026.

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Document 1
GST Gross and Net Collections as on 28/02/2026 (Amount in crores)

Gross and Net GST revenue collections for the month of Feb, 2026
GST
Dated:- 2-3-2026

The gross and net GST revenue collections for the month of Feb, 2026.

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Document 1
GST Gross and Net Collections as on 28/02/2026 (Amount in crores)

Monthly Yearly

GST Collections Feb-25 Feb-26 % Growth Feb-25 Feb-26 % Growth

A B C D = C/B-1 E F G = F/E-1

A.1. Domestic

CGST 35,204 37,473 3,75,631 4,03,760

SGST 43,704 45,900 4,66,557 4,98,033

IGST 50,049 52,399 5,53,511 5,83,773

Gross Domestic Revenue 1,28,957 1,35,772 5.3% 13,95,699 14,85,567 6.4%

A.2. Imports

IGST 40,821 47,837 4,75,971 5,41,465

Gross Import Revenue 40,821 47,837 17.2% 4,75,971 5,41,465 13.8%

A.3. Gross GST Revenue(A.1+A.2)

CGST 35,204 37,473 3,75,631 4,03,760

SGST 43,704 45,900 4,66,557 4,98,033

IGST 90,870 1,00,236 10,29,482 11,25,239

Total Gross GST Revenue 1,69,779 1,83,609 8.1% 18,71,670 20,27,033 8.3%

B.1. Domestic Refunds

CGST 2,606 2,

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81

IGST 76,058 83,104 8,70,512 9,34,837

Total Net GST Revenue 1,49,278 1,61,014 7.9% 16,42,852 17,56,772 6.9%

D.1 Cess (See Note Below)

Domestic 12,987 5,219 1,30,776 98,605

Import 880 0 10,274 6,015

Refund (386) (156) (4,394) (5,405)

Net Cess Revenue 13,481 5,063 1,36,656 99,215

Note:

(1) Compensation cess is continuing only as a transitory arrangement till entire loan and interest liability are discharged

(2) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

Table 1: SGST & SGST portion of IGST settled to States/UTs in February 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1

State/UT Feb-25 Feb-26 Growth (%) Feb-25 Feb-26 Growth (%)

Jammu and Kashmir 210 236 13% 657 631 -4%

Himachal Pradesh 217 204 -6% 505 53 6%

Punjab 763 829 9% 2,386 2,350 -2%

Chandigarh 61 67 11% 195 210 7%

Uttarakhand 473 428 -10% 789 801 1%

Haryana 1,921 1,951 2% 3,511 4,328 23%

Delhi

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rry 46 45 -2% 120 124 3%

Andaman & Nicobar Islands 23 24 8% 60 57 -4%

Telangana 1,748 1,958 12% 3,619 4,125 14%

Andhra Pradesh 1,215 1,251 3% 2,902 3,061 5%

Ladakh 10 12 29% 28 31 11%

Other Territory 26 41 56% 105 203 94%

Grand Total 43,704 45,900 5% 83,340 88,764 7%

Table-2: SGST & SGST portion of IGST settled to States/UTs till February 2026

(Rs. in crore)

State/UT Pre-Settlement SGST Post-Settlement SGST1

2024-25 2025-26 Growth 2024-25 2025-26 Growth

Jammu and Kashmir 2,735 2,717 -1% 7,980 7,350 -8%

Himachal Pradesh 2,484 2,410 -3% 5,682 5,821 2%

Punjab 8,440 9,041 7% 22,721 24,487 8%

Chandigarh 710 721 2% 2,176 2,242 3%

Uttarakhand 5,321 5,532 4% 8,588 9,225 7%

Haryana 21,274 22,795 7% 36,542 44,460 22%

Delhi 16,247 17,576 8% 33,063 34,470 4%

Rajasthan 16,688 17,625 6% 39,971 41,834 5%

Uttar Pradesh 31,638 32,340 2% 77,295 77,269 0%

Bihar 8,350 9,392 12% 26,043 28,278 9%

Sikkim 366 459 25% 887 1,060 20%

Arunachal Pra

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7 5% 40,340 42,182 5%

Andhra Pradesh 13,088 13,796 5% 30,286 31,178 3%

Ladakh 254 255 0% 700 673 -4%

Other Territory 187 347 86% 829 2,398 189%

Grand Total 4,66,557 4,98,033 7% 8,87,146 9,38,314 6%

1 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs

Table 3 : State Wise/ Approving Authority wise Domestic Collectio

Period Apr-25 to Feb-26

(Rs. In Crores)

State Code State Collection by Central Formations Collection by State Formations TOTAL Growth in 2025-26 (upto Feb26) on 2024-25 (upto Feb-25)

No.of GSTINS as on 28th Feb 2026 CGST SGST IGST TOTAL No.of GSTINS as on 28th Feb 2026 CGST SGST IGST TOTAL CGST SGST IGST TOTAL CENTER STATE TOTAL

1 Jammu and Kashmir 63,549 748 1,044 864 2,656 98,077 1,269 1,673 877 3,819 2,016 2,717 1,741 6,474 -6.3% 5.0% 0.0%

2 Himachal Pradesh 51,484 743 1,016 1,958 3,717 82,204 1,015 1,394 2,600 5,009 1,758 2,410 4,558 8,726 -9.1% -7.3% -8.1%

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,962 141 176 1,530 1,847 6,703 224 283 1,078 1,585 365 459 2,608 3,432 -11.9% -1.9% -7.5%

12 Arunachal Pradesh 8,908 187 223 67 477 13,015 352 436 96 884 539 659 162 1,361 33.9% 32.2% 32.8%

13 Nagaland 4,577 119 145 35 299 6,650 160 204 94 458 279 349 129 757 31.7% 31.8% 31.8%

14 Manipur 6,290 74 99 27 201 9,170 173 225 66 464 247 324 93 664 5.4% 2.7% 3.5%

15 Mizoram 3,971 57 82 43 181 5,560 76 110 18 204 132 192 61 385 -12.2% -21.2% -17.2%

16 Tripura 14,692 171 220 62 453 20,473 244 314 101 659 415 535 163 1,112 7.6% 8.0% 7.9%

17 Meghalaya 13,121 193 226 541 961 19,282 326 416 440 1,181 519 642 981 2,143 21.5% 5.5% 12.1%

18 Assam 1,08,422 1,972 2,591 1,687 6,250 1,33,535 2,780 3,607 2,630 9,017 4,752 6,198 4,317 15,267 9.1% 3.9% 5.9%

19 West Bengal 3,51,055 7,325 9,140 8,822 25,287 4,93,969 11,756 13,598 8,913 34,267 19,082 22,738 17,735 59,555 5.6% 6.8% 6.3%

20 Jharkhand 1,00,040 2,623 3,284 6,672 12.579 1,30,085 4,016 5,266 4,867 14,149 6,639 8,550 11,540

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5 1,958 2,434 1,977 6,369 -5.0% 2.1% -0.9%

31 Lakshadweep 261 2 4 8 13 246 2 3 3 8 4 7 11 22 51.3% -8.2% 21.1%

32 Kerala 1,76,227 6,959 8,263 3,810 19,033 2,64,779 5,036 6,367 2,438 13,842 11,996 14,630 6,249 32,874 13.3% 3.3% 8.9%

33 Tamil Nadu 5,12,246 14,586 18,119 20,561 53,266 7,16,842 19,129 25,305 21,581 66,015 33,715 43,424 42,141 1,19,280 7.7% 7.7% 7.7%

34 Puducherry 10,371 141 211 513 866 15,590 227 319 1,035 1,581 368 530 1,548 2,447 10.1% -12.9% -5.9%

35 Islands Andaman and Nicobar 2,864 101 120 98 318 3,611 71 93 25 189 172 213 122 508 19.3% 16.3% 18.2%

36 Telangana 2,45,700 7,721 9,505 8,647 25,873 3,20,000 8,690 11,012 9,444 29,145 16,410 20,517 18,091 55,018 7.9% 4.8% 6.3%

37 Andhra Pradesh 1,89,585 5,272 6,853 8,149 20,274 2,57,661 5,490 6,943 5,916 18,350 10,763 13,796 14,065 38,624 -0.9% 3.5% 1.2%

38 Ladakh 3,774 61 84 13 157 6,655 128 171 45 344 189 255 58 501 -1.0% 2.3% 1.2%

97 Other Territory 101 256 347 1.899 2,502 0 – 256 347 1,899 2,

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Provisional attachment procedure: failure to record reasons mandates fresh hearing and a reasoned order under Rule 159.

Provisional attachment procedure: failure to record reasons mandates fresh hearing and a reasoned order under Rule 159.Case-LawsGSTThe text examines provisional attachment under Section 83 and Rule 159(5), emphasising that attachment is a draconian rev…

Provisional attachment procedure: failure to record reasons mandates fresh hearing and a reasoned order under Rule 159.
Case-Laws
GST
The text examines provisional attachment under Section 83 and Rule 159(5), emphasising that attachment is a draconian revenue-protection power requiring formation of an opinion and due deliberation. It notes Rule 159(5) grants the attached person the right to file objections and to be heard, and that the Commissioner must pass a reasoned order accepting or rejecting objections. Where attachment orders and rejection orders lack recorded reasons and show non-application of mind, they cannot stand; the attachment orders were quashed and the matter remitted for fresh hearing and a reasoned decision.
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Relevant date for ITC refund is the return due date; retrospective circulars cannot curtail an accrued refund right.

Relevant date for ITC refund is the return due date; retrospective circulars cannot curtail an accrued refund right.Case-LawsGSTChallenge to clarificatory circulars restricting refund of accumulated unutilised input tax credit under an inverted duty st…

Relevant date for ITC refund is the return due date; retrospective circulars cannot curtail an accrued refund right.
Case-Laws
GST
Challenge to clarificatory circulars restricting refund of accumulated unutilised input tax credit under an inverted duty structure: court held the ''relevant date'' for refund is the due date for furnishing the return for the period in which the claim arises, so the petitioner's refund right accrued before the circular and the application fell within the statutory two year limitation. The court applied the settled rule that an executive instruction shortening limitation cannot be given retrospective effect against an accrued cause of action, set aside orders rejecting refund solely on circulars, and remitted the claim for merits consideration without being inhibited by those circulars.
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Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).

Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).Case-LawsGSTWhere exported goods are zero rated and no tax is payable, a procedural contravention of Rule 138 (expiry of an E-way bil…

Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
Case-Laws
GST
Where exported goods are zero rated and no tax is payable, a procedural contravention of Rule 138 (expiry of an E-way bill) without evidence of intent to evade tax does not support computation or imposition of penalty under Section 129(1)(a). Applying Coordinate Bench reasoning, the expiry caused by a vehicular breakdown shortly before interception was a transport mishap and not a tax-evasion device; therefore harsh penal consequences under Section 129(3) were unsustainable. The impugned APL 04 orders were quashed and the penal amount was directed to be refunded with interest within twelve weeks.
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Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.

Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.Case-LawsGSTConversion of an adjudication order under the penalty provision to the regular adjudication provision was contested on whet…

Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
Case-Laws
GST
Conversion of an adjudication order under the penalty provision to the regular adjudication provision was contested on whether requisite documentary evidence supported claimed input tax credit (ITC). The court found the adjudicating authority had recorded absence of tax invoices and returns and specific findings of deliberate availing of ineligible ITC amounting to fraud, misstatement or suppression; a prior, different-year case was distinguishable because documents had been produced there. In consequence, conversion to the regular provision was refused for want of supporting records and the writ petition failed.
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Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.

Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.Case-LawsGSTHigh Court considered mandatory pre-deposit as a condition for entertaining a statutory appeal and found petitioner failed …

Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
Case-Laws
GST
High Court considered mandatory pre-deposit as a condition for entertaining a statutory appeal and found petitioner failed to comply despite personal hearings and specific directions, reflecting adversely on petitioner's conduct; combined with an unexplained and unreasonable delay in filing a writ challenging the appellate order, the court applied the doctrine that writs must be filed within a reasonable time and declined interference. Reliance was placed on relevant Supreme Court authorities regarding delay and laches. Writ petition dismissed for lack of merit due to non-deposit and inordinate delay.
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Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.

Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.Case-LawsGSTThe text addresses whether cross border ‘unbilled shipments’ qualify as zero rated supply under the IGST regime when no…

Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
Case-Laws
GST
The text addresses whether cross border 'unbilled shipments' qualify as zero rated supply under the IGST regime when no convertible foreign exchange is received. It highlights a statutory tension between liability under Section 7 CGST and entitlement to zero rating under Section 16(1) read with the export definition in Section 2(6) IGST, which requires receipt of consideration in convertible foreign exchange; non receipt may sustain tax liability yet deny zero rating. The court confined adjudication to that interpretative question, issued notice, deferred the refund claim, invited the CBIC to state or clarify its position, and treated the petitioner's factual stance as a representation.
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Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.

Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.Case-LawsGSTProfiteering under the GST regime was examined where the respondent demonstrated passing Input Tax Credit benefits …

Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
Case-Laws
GST
Profiteering under the GST regime was examined where the respondent demonstrated passing Input Tax Credit benefits to home buyers; verification of vouchers reduced the computed profiteered amount and ultimately showed benefits passed in excess of the computed profiteered sum, satisfying the statutory requirement. On that factual basis the article notes no penalty was imposed because the benefit was transmitted to eligible recipients. It records that interest remains payable under applicable GST rules, directs calculation and payment of interest to recipients, and requires compliance reports to jurisdictional officers and the investigative agency confirming payment and reconciliation of the benefit transfer.
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Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.

Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.Case-LawsGSTApplication of an approved methodology to determine passing on of input tax credit benefits was appl…

Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
Case-Laws
GST
Application of an approved methodology to determine passing on of input tax credit benefits was applied to assess alleged anti profiteering under Section 171; the DGAP investigation concluded no additional ITC benefit accrued to the respondent and the applicant confirmed settlement, leading to acceptance of the DGAP report and closure of proceedings with no contravention found.
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Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.

Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.Case-LawsGSTHigh Court permitted regular bail at the pre-charge stage where the petitione…

Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.
Case-Laws
GST
High Court permitted regular bail at the pre-charge stage where the petitioner had undergone substantial custodial detention, faced allegations founded on documentary evidence, and the offence was triable by a Magistrate; the Court applied the principle that bail is ordinarily grantable absent extraordinary circumstances, noting the offence attracts a maximum punishment of five years. The petition was allowed and bail was ordered subject to furnishing bail/surety bonds to the satisfaction of the trial or duty Magistrate, with a mandatory prohibition on threatening or influencing prosecution witnesses directly or indirectly.
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HIGHLIGHTS

HIGHLIGHTSGSTDated:- 1-3-2026PTINew Delhi, Mar 1 (PTI) Following are the top stories at 9 pm: NATION DEL36 KHAMENEI-PARTIES-LD REAX (7.31 PM)

‘Immoral, unlawful act’: Oppn condemns killing of Iran’s Supreme Leader Khamenei New Delhi: Se…

HIGHLIGHTS
GST
Dated:- 1-3-2026
PTI
New Delhi, Mar 1 (PTI) Following are the top stories at 9 pm: NATION DEL36 KHAMENEI-PARTIES-LD REAX (7.31 PM)

'Immoral, unlawful act': Oppn condemns killing of Iran's Supreme Leader Khamenei New Delhi: Several opposition parties on Sunday condemned the killing of Ayatollah Ali Khamenei in US-Israel strikes, with Congress leader Priyanka Gandhi Vadra saying that the assassination of Iran's supreme leader by the “so called leaders of the democratic world” is “despicable”.

BOM34 MH-FACTORY-4TH LD BLAST (8.02 PM)

18 killed, 24 injured in explosives factory blast in Nagpur district; bodies charred beyond recognition Nagpur: At least 18 workers were charred to death, and 24 others were injured, most of them critically, in a powerful blast that tore through an explosives manufacturing factory in Maharashtra's Nagpur district on Sunday morning, police said.

DEL32 LD KHAMENEI-PROTEST (5.45 PM)

Protests in

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family” in Delhi.

DEL33 WASIA LD STRANDED (6.27 PM)

Hundreds of Indians stranded in Dubai, other hub airports after military escalation in West Asia New Delhi: As flight operations to and from West Asia remain disrupted after the US and Israel's attack on Iran, hundreds of Indians are stranded in Dubai and other key hub airports, with many of them taking to social media to appeal to the Indian government for assistance.

BOM26 CG-NAXALS-LD SURRENDER (6.21 PM)

Naxal leader Vikas, 14 ultras surrender in Chhattisgarh; 'red terror' ends in Raipur-Sambalpur belt Mahasamund (Chhattisgarh): Fifteen Naxalites, including veteran ultra Vikas, carrying a cumulative bounty of Rs 73 lakh on their heads surrendered in Chhattisgarh's Mahasamund district on Sunday, resulting in the outlawed movement getting dismantled in the Raipur-Sambalpur belt straddling the state's border with Odisha, police officials said.

LEGAL LGD4 DL-COURT-LET OPERATIVES (8.24 PM)

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ion for India; Russia pivot possible if conflict drags on New Delhi: With crude inventories sufficient to meet at least 10 days of requirements and fuel stocks covering another 5-7 days, India is unlikely to face any near-term disruption in oil supplies from the closure of the key supply route of the Strait of Hormuz, officials said.

FOREIGN FGN72 ISRAEL-IRAN-IDF (3.36 PM)

Iran's Khamenei killed in ‘precise, large-scale’ Israeli operation: IDF Jerusalem: Iranian Supreme leader Ayatollah Ali Khamenei was targeted in a “precise, large-scale operation” and the elimination of the leader of “terror axis” has brought to an end a “decades-long chapter,” the IDF said on Sunday. By Harinder Mishra

FGN85 ISRAEL-IRAN-NETANYAHU-PEZESHKIAN (6.43 PM)

Free yourself from 'shackles of tyranny,' Israel tells Iran, Tehran calls it war against Muslims Jerusalem: Israel urged Iranians to take to the streets and topple the government as Iran vowed revenge

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Haryana records 22 pc growth in gross SGST collection in FY 2025-26, beats all states, UTs

Haryana records 22 pc growth in gross SGST collection in FY 2025-26, beats all states, UTsGSTDated:- 1-3-2026PTIChandigarh, Mar 1 (PTI) Haryana Excise and Taxation Commissioner Vinay Pratap Singh on Sunday said the state’s gross SGST collection continu…

Haryana records 22 pc growth in gross SGST collection in FY 2025-26, beats all states, UTs
GST
Dated:- 1-3-2026
PTI
Chandigarh, Mar 1 (PTI) Haryana Excise and Taxation Commissioner Vinay Pratap Singh on Sunday said the state's gross SGST collection continues to grow at a record 22 per cent in 2025-26 over the last fiscal, as per the latest data released by Union Finance Ministry.

He said that Haryana's gross SGST collection (post-settlement) for the current financial year has reached Rs 44,460 crore, which is Rs 7,918 crore more than the collection up to February in last fiscal year, thus registering a growth rate of 22 per cent. This is the highest among all states & Union Territories in the country, he said.

According t

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Andhra records highest GST collection in February at Rs 3,061 cr

Andhra records highest GST collection in February at Rs 3,061 crGSTDated:- 1-3-2026PTIAmaravati, Mar 1 (PTI) Andhra Pradesh has achieved its highest-ever Goods and Services Tax collection for the month of February, recording Rs 3,061 crore this month.

Andhra records highest GST collection in February at Rs 3,061 cr
GST
Dated:- 1-3-2026
PTI
Amaravati, Mar 1 (PTI) Andhra Pradesh has achieved its highest-ever Goods and Services Tax collection for the month of February, recording Rs 3,061 crore this month.

This marks a major achievement since the inception of the GST regime in 2017.

Chief Commissioner of State Tax A Babu said the record was achieved despite rate reductions on major consumer essentials, consumer durables, pharmaceuticals and cement, and withdrawal of GST on life and medical insurance under GST 2.0 reforms.

“Net GST collections for February 2026 reached Rs 3,061 crore, the highest ever for any February since the implementation of GST in 2017,” said

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rding a 7.2 percent rise over February 2025 and 23.8 percent higher than February 2024, while petroleum product VAT collections increased by 3.06 percent to Rs 1,442 crore, sustaining the state’s revenue momentum, he said.

Professional tax collections also witnessed a sharp rise of 31.9 per cent during February 2026, with cumulative collections up to February in the current financial year growing by 42.3 per cent compared to the corresponding period last year, said Babu.

For 11 consecutive months from April 2025 to February 2026, net GST collections have exceeded those of the corresponding months in the previous financial year, indicating steady economic activity, improved compliance levels and sustained revenue resilience, the re

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GST collection grows 8.1 pc to over Rs 1.83 lakh cr in Feb

GST collection grows 8.1 pc to over Rs 1.83 lakh cr in FebGSTDated:- 1-3-2026PTINew Delhi, Mar 1 (PTI) Gross GST collection increased by 8.1 per cent to over Rs 1.83 lakh crore in February, led by higher growth in revenues from imports and improved dom…

GST collection grows 8.1 pc to over Rs 1.83 lakh cr in Feb
GST
Dated:- 1-3-2026
PTI
New Delhi, Mar 1 (PTI) Gross GST collection increased by 8.1 per cent to over Rs 1.83 lakh crore in February, led by higher growth in revenues from imports and improved domestic sales.

Gross domestic revenue rose 5.3 per cent to about Rs 1.36 lakh crore, while gross import revenue climbed 17.2 per cent to Rs 47,837 crore.

Total refunds were up 10.2 per cent at Rs 22,595 crore.

Total net Goods and Services Tax (GST) collection stood at over Rs 1.61 lakh crore, up 7.9 per cent year-on-year.

Net cess revenue was Rs 5,063 crore, down from Rs 13,481 crore in February last year. GST rates on about 375 items were slashed, making goods cheape

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an (-1%) , and the single digit growth below the national average of 8% reported by WB (1%) Haryana(2%) , UP(5%) , Maharashtra (6%) would be a matter of concern for the states and the policy makers, Mani said.

EY India Tax Partner Saurabh Agarwal said this performance reaffirms the strength of India's consumption engine. As structural reforms continue to take hold, these trends highlight a maturing tax ecosystem and a confident domestic market, setting the stage for sustained and inclusive economic momentum.

Price Waterhouse & Co LLP, Partner, Pratik Jain said the data indicates that GST has entered into a phase stable and predictable growth, which is encouraging to see.

AKM Global, Lead-Indirect Tax, Ikesh Nagpal said, “February

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GST mop-up grows 8.1 pc to over Rs 1.83 lakh cr in Feb

GST mop-up grows 8.1 pc to over Rs 1.83 lakh cr in FebGSTDated:- 1-3-2026PTINew Delhi, Mar 1 (PTI) Gross GST collection increased 8.1 per cent to over Rs 1.83 lakh crore in February, led by higher growth in revenues from imports.

Gross domestic reve…

GST mop-up grows 8.1 pc to over Rs 1.83 lakh cr in Feb
GST
Dated:- 1-3-2026
PTI
New Delhi, Mar 1 (PTI) Gross GST collection increased 8.1 per cent to over Rs 1.83 lakh crore in February, led by higher growth in revenues from imports.

Gross domestic revenue rose 5.3 per cent to about Rs 1.36 lakh crore, while gross import revenue climbed 17.2 per cent to Rs 47,837 crore.

Total refunds were up 10.2 per cent at Rs 22,595 crore.

Total net Goods and Services Tax (GST) collection

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Notice lacking particulars breaches natural justice, voiding adjudication and requiring reversal of electronic ledger debits.

Notice lacking particulars breaches natural justice, voiding adjudication and requiring reversal of electronic ledger debits.Case-LawsGSTNotice to show cause lacked relevant particulars, breaching principles of natural justice and preventing a meaningf…

Notice lacking particulars breaches natural justice, voiding adjudication and requiring reversal of electronic ledger debits.
Case-Laws
GST
Notice to show cause lacked relevant particulars, breaching principles of natural justice and preventing a meaningful response; accordingly the adjudication was vitiated and must be set aside. Adjudication without providing a hearing violated the statutory hearing right and further undermines validity, as did repetition of the same order and subsequent communications issued after the adjudicator became functus officio, which were held to be without jurisdiction. The matter is remitted for fresh consideration after the notice-issuing authority supplies full particulars and the affected party files a reply; electronic ledger debits arising from the invalid order are to be reversed and recredited.
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Cancellation of GST registration: restoration allowed on filing pending returns and full payment; authority may restore registration.

Cancellation of GST registration: restoration allowed on filing pending returns and full payment; authority may restore registration.Case-LawsGSTCancellation of GST registration for continuous non-furnishing of returns is authorised where an empowered …

Cancellation of GST registration: restoration allowed on filing pending returns and full payment; authority may restore registration.
Case-Laws
GST
Cancellation of GST registration for continuous non-furnishing of returns is authorised where an empowered officer may cancel registration from an appropriate date; Rule 22 procedure and its proviso permit restoration if the registrant furnishes all pending returns and pays tax, interest and late fees. The court directed the petitioner to apply to the authority within two months for restoration; the authority may drop proceedings and pass the prescribed form order (REG-20) on compliance. The registrant remains liable for arrears and the order is confined to the case facts.
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Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.

Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.Case-LawsGSTMandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal u…

Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.
Case-Laws
GST
Mandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal under the statutory limitation for appeals; the article emphasises that where delay is sought to be condoned on the basis of failure to upload a mandatory form, the appellate authority must expressly consider the grounds set out in the m

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Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.

Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.Case-LawsGSTThe High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC proce…

Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.
Case-Laws
GST
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes i

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Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.

Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.Case-LawsGSTCompany in liquidation failed to discharge assessed tax; the writ was filed within the prescrib…

Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.
Case-Laws
GST
Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of re

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Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.

Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.Case-LawsGSTSection 17(5)(d) restricts apportionment and blocking of credit solely in relation to goods or services used …

Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.
Case-Laws
GST
Section 17(5)(d) restricts apportionment and blocking of credit solely in relation to goods or services used for construction of immovable property; it therefore does not apply to mere transfer of leasehold rights where no construction activity is shown, and such application is a non-application of mind. Section 74(1) may be invoked only where

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Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.

Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.Case-LawsGSTDelay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitio…

Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.
Case-Laws
GST
Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was

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TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.

TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.Case-LawsGSTThe article determines that the applicant institute qualifies as a specified person required to deduct …

TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
Case-Laws
GST
The article determines that the applicant institute qualifies as a specified person required to deduct TDS under Section 51 read with Notification No.50/2018 CT because substantial regulatory control (not day to day operational control) by the Central Government exists; Supreme Court precedent overrides administrative circulars. It clari

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Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.

Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.Case-LawsGSTThe AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and con…

Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.
Case-Laws
GST
The AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and concluded ITC is disallowed because the supply was a works contract for construction of immovable property and does not meet the statutory exception for plant and machinery. The authority applied the statutory definition of plant and machi

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DGGI busts Rs 593 crore fake invoice fraud; mastermind arrested in Bengaluru

DGGI busts Rs 593 crore fake invoice fraud; mastermind arrested in BengaluruGSTDated:- 28-2-2026PTIBengaluru, Feb 27 (PTI) In a major crackdown on GST fraud, the Belagavi zonal unit of the Directorate General of GST Intelligence (DGGI) has unearthed a …

DGGI busts Rs 593 crore fake invoice fraud; mastermind arrested in Bengaluru
GST
Dated:- 28-2-2026
PTI
Bengaluru, Feb 27 (PTI) In a major crackdown on GST fraud, the Belagavi zonal unit of the Directorate General of GST Intelligence (DGGI) has unearthed a fake input tax credit racket worth approximately Rs 593 crore, officials said.

The action followed an investigation into a suspicious GST registration, which led to multiple searches on premises linked to Star Tax Consultant in Bengaluru, the DGGI said in a statement.

“The searches exposed a well-organised network engaged in issuing fake invoices without any actual supply of goods or services, enabling wrongful availment and passing on of input tax credit (ITC) amounting

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