Author: admin_gst

Failure to Prove Physical Movement of Goods Results in Seizure Under Section 129 of GST Act

Failure to Prove Physical Movement of Goods Results in Seizure Under Section 129 of GST ActCase-LawsGSTHC upheld seizure of goods under GST Act due to petitioner’s failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via

Failure to Prove Physical Movement of Goods Results in Seizure Under Section 129 of GST Act
Case-Laws
GST
HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following precedent from SC in Ecom Gill Coffee Trading, burden of proof in original proceedings lies with assessee to demonstrate genuine transactions and physical movement of goods. Petitioner failed to provide essential evidence like truck numbers or toll receipts documenting the journey. Court affirmed that under-valuation with intent to evade tax justifies seizure under Section 129 of GST Act. Seizure was deemed lawful as petitioner failed to declare true value of goods and provide supporting documentation. Petition dismissed as no grounds found for interference with impugned order.
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Supply of Veterinary Unit Staff on Contract Basis Not Exempt from GST as Healthcare Service Under 12/2017-CT

Supply of Veterinary Unit Staff on Contract Basis Not Exempt from GST as Healthcare Service Under 12/2017-CTCase-LawsGSTAAR ruled that supply of Mobile Veterinary Unit (MVU) personnel on contractual basis for implementing veterinary healthcare schemes doe

Supply of Veterinary Unit Staff on Contract Basis Not Exempt from GST as Healthcare Service Under 12/2017-CT
Case-Laws
GST
AAR ruled that supply of Mobile Veterinary Unit (MVU) personnel on contractual basis for implementing veterinary healthcare schemes does not qualify for GST exemption under N/N. 12/2017-Central Tax (Rate). The authority distinguished between direct veterinary services and manpower supply, noting that the applicant merely provides contractual staff to the implementing agency rather than operating as a veterinary clinic. The ruling established that two separate supplies occur: first between applicant and implementing agency, then between agency and government department. Since the applicant's service constitutes manpower supply rather than direct veterinary healthcare, it falls outside the scope of exemptions under notification entries 3, 3A, 5, 6, and 46.
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Pure Agent Status Confirmed: No GST on Electricity Cost Recovery When Landlords Pass Through Actual Charges Under Rule 33(a)

Pure Agent Status Confirmed: No GST on Electricity Cost Recovery When Landlords Pass Through Actual Charges Under Rule 33(a)Case-LawsGSTAAR ruled that reimbursement of electricity charges collected on actual basis from sub-lessees is not subject to GST. T

Pure Agent Status Confirmed: No GST on Electricity Cost Recovery When Landlords Pass Through Actual Charges Under Rule 33(a)
Case-Laws
GST
AAR ruled that reimbursement of electricity charges collected on actual basis from sub-lessees is not subject to GST. The applicant, acting as a pure agent under Rule 33(a), merely recovers the exact electricity costs charged by electricity boards/DISCOMs from sub-lessees. Evidence showed the applicant's invoices matched the original electricity bills, demonstrating a pass-through arrangement. Following recent GST clarifications, property owners and managers collecting actual electricity costs are deemed pure agents for this supply. The reimbursement amount is excluded from the value of supply, and consequently, no GST liability arises on such electricity charge recoveries.
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Statutory Body’s GST Assessment Upheld: Previous Tax Exemptions Don’t Create Estoppel Against Current GST Provisions Under Section 107

Statutory Body’s GST Assessment Upheld: Previous Tax Exemptions Don’t Create Estoppel Against Current GST Provisions Under Section 107Case-LawsGSTHC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi & Village Industri

Statutory Body's GST Assessment Upheld: Previous Tax Exemptions Don't Create Estoppel Against Current GST Provisions Under Section 107
Case-Laws
GST
HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi & Village Industries Board Act. Court held that despite previous VAT and service tax exemptions, GST Act provides no explicit exemption or zero-rated status for petitioner's products. Prior statutory exemptions cannot create estoppel against current GST provisions. Petitioner directed to pursue statutory remedy through appeal before Appellate Authority under Section 107 of CGST Act. Court preserved petitioner's right to pursue available statutory remedies against the assessment order while dismissing the writ petition.
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Works Contract Services for Railway Infrastructure Development Qualifies for 12% GST Rate Under Concessional Notification

Works Contract Services for Railway Infrastructure Development Qualifies for 12% GST Rate Under Concessional NotificationCase-LawsGSTHC held that works contract services for railway infrastructure development executed between petitioner and RVNL qualifies

Works Contract Services for Railway Infrastructure Development Qualifies for 12% GST Rate Under Concessional Notification
Case-Laws
GST
HC held that works contract services for railway infrastructure development executed between petitioner and RVNL qualifies for concessional GST rate of 12% under relevant notifications. The term “railway” in notification extends beyond Indian Railways to include works pertaining to railway infrastructure broadly. The contract involving track doubling, construction of bridges, platforms, maintenance facilities and associated infrastructure constitutes “original work pertaining to railway.” Court rejected narrow interpretation based on Indian Railways Act definition, noting exemption provisions should not be restricted by importing external conditions. Impugned orders demanding 18% GST were set aside as they contradicted existing advance rulings and would create legal inconsistency. Petition allowed confirming 12% tax rate applicability.
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Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer’s Registration Under Section 29

Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer’s Registration Under Section 29Case-LawsGSTHC overturned GST registration cancellation where authorities had cancelled registration upon fi

Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer's Registration Under Section 29
Case-Laws
GST
HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated regular tax payments and returns filing, explaining temporary 10-day closure due to proprietor's overseas travel during Diwali holidays. Court found this explanation genuine and directed GST Network to restore registration within one week. Petitioner ordered to file pending returns with applicable taxes, interest, and late fees within 4 weeks of restoration. Court emphasized that registration cancellation was premature without proper verification of business cessation, particularly given petitioner's consistent compliance history and valid explanation for temporary closure.
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Input Tax Credit Claims Under Section 16(5) CGST Act Valid Despite Time Limits When Filed Before November 2021

Input Tax Credit Claims Under Section 16(5) CGST Act Valid Despite Time Limits When Filed Before November 2021Case-LawsGSTHC quashed order denying Input Tax Credit (ITC) claim under CGST Act. Following precedent in Sri Ganapathi Pandi Industries case, Cou

Input Tax Credit Claims Under Section 16(5) CGST Act Valid Despite Time Limits When Filed Before November 2021
Case-Laws
GST
HC quashed order denying Input Tax Credit (ITC) claim under CGST Act. Following precedent in Sri Ganapathi Pandi Industries case, Court held that despite limitation under Section 16(4), petitioner entitled to claim ITC for FYs 2017-18 to 2020-21 due to retrospective amendment introducing Section 16(5) effective from 01.07.2017. Department restrained from initiating proceedings against petitioner based on limitation grounds where claims filed before 30.11.2021. Amendment's retrospective application overrides original time limitation restrictions, enabling taxpayers to avail previously time-barred ITC claims within new prescribed timeframe. Petition allowed with costs.
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Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax Issues

Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax IssuesCase-LawsGSTState GST authorities initiated audit proceedings where petitioner acknowledged tax shortfall based on audit findings. Subsequently,

Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax Issues
Case-Laws
GST
State GST authorities initiated audit proceedings where petitioner acknowledged tax shortfall based on audit findings. Subsequently, Central GST issued show cause notice on same matter. HC quashed the impugned order, holding that audit constitutes “proceedings” as per G.K. Trading Company precedent. The court determined that Central authorities' summons under section 70 was issued after state audit commenced, constituting parallel proceedings on identical subject matter. Following Liberty Oil Mills interpretation of “investigation” as evidence collection process, HC found dual proceedings impermissible. Since both state and central actions concerned same tax issues, and state proceedings began first through audit, the petition was allowed and central proceedings were invalidated.
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Milling Services to Government for PDS Atta Production Qualify as Exempt Composite Supply Under Entry 3A

Milling Services to Government for PDS Atta Production Qualify as Exempt Composite Supply Under Entry 3ACase-LawsGSTAAR determined that milling services provided to State Government qualify as composite supply with milling as principal supply. The service

Milling Services to Government for PDS Atta Production Qualify as Exempt Composite Supply Under Entry 3A
Case-Laws
GST
AAR determined that milling services provided to State Government qualify as composite supply with milling as principal supply. The services involve crushing wheat into fortified wholemeal atta and packaging. The supply relates to Public Distribution System, a function entrusted to Panchayat under Article 243G. Total supply value was Rs. 260.48, with goods component (fortification and packing) at Rs. 60.00, constituting 23.03% of total value. Since goods value is below 25% threshold and service relates to Panchayat^OC”Os constitutional function, the composite supply qualifies for exemption under Sl. No. 3A of Notification 12/2017-Central Tax (Rate), as amended.
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GST Department Barred from Coercive Recovery After Time Limit Extension Under Section 168A CGST Act Challenged

GST Department Barred from Coercive Recovery After Time Limit Extension Under Section 168A CGST Act ChallengedCase-LawsGSTHC granted interim relief against coercive action following show cause notices issued under extended time limits per Section 168A CGS

GST Department Barred from Coercive Recovery After Time Limit Extension Under Section 168A CGST Act Challenged
Case-Laws
GST
HC granted interim relief against coercive action following show cause notices issued under extended time limits per Section 168A CGST Act notifications. Petitioner challenged validity of notifications dated December 28, 2023 and January 16, 2024 that extended statutory time limits under Sections 73/74. Following precedent from Aspect Integrated IT case, court found strong prima facie case meriting stay, particularly regarding notification validity and consequent order legitimacy. Parties retain liberty to reapply based on Supreme Court's eventual determination of the matter. Order digitally authenticated by court registry.
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Municipal Property Tax Reimbursements from Lessees Must Include GST on Total Value Under Section 15 of GST Act

Municipal Property Tax Reimbursements from Lessees Must Include GST on Total Value Under Section 15 of GST ActCase-LawsGSTMunicipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GS

Municipal Property Tax Reimbursements from Lessees Must Include GST on Total Value Under Section 15 of GST Act
Case-Laws
GST
Municipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GST Act. AAR ruled that municipal taxes levied under Kolkata Municipal Corporation Act 1980, being distinct from CGST/WBGST/UTGST/GST Compensation Acts, must be included in the supply value for GST calculation. The authority determined that the total taxable value comprises both the municipal property tax component and the base supply value, with GST applicable on the aggregate amount. This interpretation aligns with the valuation principles established under GST legislation for comprehensive tax assessment on reimbursement transactions.
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Industrial Policy Benefits Must Be Extended Within 3 Months As Per Modified Clauses 9(a) and 9(b)

Industrial Policy Benefits Must Be Extended Within 3 Months As Per Modified Clauses 9(a) and 9(b)Case-LawsGSTHC directed respondents to extend industrial promotion policy benefits to petitioner within 3 months. While respondents acknowledged petitioner’s

Industrial Policy Benefits Must Be Extended Within 3 Months As Per Modified Clauses 9(a) and 9(b)
Case-Laws
GST
HC directed respondents to extend industrial promotion policy benefits to petitioner within 3 months. While respondents acknowledged petitioner's construction investment per appellate authority's order dated 05/01/2022, they denied benefits under Clauses 9(a) and 9(b) of 22/06/2018 policy, citing ineligibility under 2014 policy. Court noted that post-GST implementation, State issued circular dated 22/06/2018 modifying previous policy. Finding respondents' denial unjustified, HC mandated compliance with appellate authority's order, requiring extension of benefits as per modified policy provisions.
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Government Must Reimburse 6% GST Rate Difference After Rate Hike From 12% to 18% Within Three Months

Government Must Reimburse 6% GST Rate Difference After Rate Hike From 12% to 18% Within Three MonthsCase-LawsGSTHC ruled on GST reimbursement dispute between petitioner and government entity. Acknowledging State GST Department’s confirmation of rate incre

Government Must Reimburse 6% GST Rate Difference After Rate Hike From 12% to 18% Within Three Months
Case-Laws
GST
HC ruled on GST reimbursement dispute between petitioner and government entity. Acknowledging State GST Department's confirmation of rate increase from 12% to 18%, court directed respondent to reimburse petitioner for differential GST amount of 6% for period January 1-24, 2022. Payment must be made within three months of certified order copy receipt. Non-compliance will attract 6% per annum interest from entitlement date. Court disposed petition despite alternative remedy availability under Arbitration Act, considering direct involvement of GST authorities and rate enhancement confirmation.
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Input Tax Credit Appeal Delay Condoned After Appellant Deposits 10% Pre-requisite Amount Under Section 107(6b) CGST Act

Input Tax Credit Appeal Delay Condoned After Appellant Deposits 10% Pre-requisite Amount Under Section 107(6b) CGST ActCase-LawsGSTHC determined the appeal delay was justifiable in a GST input tax credit dispute. The appellant had deposited pre-requisite

Input Tax Credit Appeal Delay Condoned After Appellant Deposits 10% Pre-requisite Amount Under Section 107(6b) CGST Act
Case-Laws
GST
HC determined the appeal delay was justifiable in a GST input tax credit dispute. The appellant had deposited pre-requisite amounts before formal appeal dismissal. Manual filing was permissible in December 2022 with no prohibition notifications. Electronic filing was impossible until the order's upload on GST portal on 17.01.2023. The appellant complied with Section 107(6b) of CGST Act by depositing Rs.82,000 in GST Electronic Cash Ledger and submitting via speed post. The Court condoned the delay, noting substantial compliance with statutory requirements including 10% pre-deposit of tax liability. The procedural delay was deemed insufficient grounds for dismissal given the appellant's efforts to meet statutory obligations. Petition allowed.
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GST collection rises by 20pc to Rs 9,925 cr in Feb

GST collection rises by 20pc to Rs 9,925 cr in FebGSTDated:- 3-3-2025PTIChandigarh, Mar 3 (PTI) Gross GST revenue in Haryana rose by 20 per cent to Rs 9,925 crore in February 2025 from Rs 8,269 crore in the same month of last year, an official release sai

GST collection rises by 20pc to Rs 9,925 cr in Feb
GST
Dated:- 3-3-2025
PTI
Chandigarh, Mar 3 (PTI) Gross GST revenue in Haryana rose by 20 per cent to Rs 9,925 crore in February 2025 from Rs 8,269 crore in the same month of last year, an official release said.
The Excise and Taxation Department, Haryana, has achieved significant growth in the collection of Goods and Services Tax (GST), the release said.
In February 2025, Gross GST revenue of Rs 1,83,646 crore was collected in the country, which is 9.1 per cent more than the GST revenue of the same month last year, it said.
“At the same time, the gross GST collection in Haryana in February 2025 is Rs 9,925 crore, while in February 2024, it was Rs 8,269 crore, which shows an i

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Advisory: Enhancements in Biometric Functionality – Allowing Directors to Opt for Biometric Authentication in Their Home State

Advisory: Enhancements in Biometric Functionality – Allowing Directors to Opt for Biometric Authentication in Their Home StateGSTDated:- 3-3-2025Dear Taxpayers,
You may be aware that new GST registration applicants who opt for Aadhaar authentication are

Advisory: Enhancements in Biometric Functionality – Allowing Directors to Opt for Biometric Authentication in Their Home State
GST
Dated:- 3-3-2025

Dear Taxpayers,
You may be aware that new GST registration applicants who opt for Aadhaar authentication are required to undergo the process either through OTP verification or Biometric Authentication at a designated GST Suvidha Kendra (GSK), based on system-driven data analysis. To facilitate a seamless process, GSTN provides a slot booking facility, with the link shared in the intimation email sent to the applicant.
As per the existing system, applicants selected for Biometric Authentication must visit the designated GSK mapped to their jurisdiction. However, GSTN has now introd

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any GSK in their Home State through this email.
2. To avail of this option, such Promoter/Director must follow the instructions provided in the intimation email and select a GSK within their home state.
3. The selection of a GSK in the Home State is a one-time facility and cannot be changed once selected. Promoters/Directors are advised to choose their GSK carefully.
4. This facility is currently available in 33 States/UTs where Biometric Authentication has been enabled. It will soon be extended to the remaining three states: Uttar Pradesh, Assam, and Sikkim. Such Promoters/Directors whose Home State is other than Uttar Pradesh, Assam, or Sikkim can opt for any GSK in their Home State.
5. Upon selection of a Home-State GSK, the Promote

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Gross and Net GST revenue collections for the month of Feb, 2025

Gross and Net GST revenue collections for the month of Feb, 2025GSTDated:- 3-3-2025Please click on the link below to view the gross and net GST revenue collections for the month of February, 2025.
Thanks,
Team GSTN News – Press release – PIB

Gross and Net GST revenue collections for the month of Feb, 2025
GST
Dated:- 3-3-2025

Please click on the link below to view the gross and net GST revenue collections for the month of Feb

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E-way Bill Expiry During Stock Transfer Not Grounds for Detention When No Tax Evasion Intent Proven

E-way Bill Expiry During Stock Transfer Not Grounds for Detention When No Tax Evasion Intent ProvenCase-LawsGSTHC ruled in favor of petitioner regarding detained goods due to expired e-way bill during intra-state stock transfer. While authorities detained

E-way Bill Expiry During Stock Transfer Not Grounds for Detention When No Tax Evasion Intent Proven
Case-Laws
GST
HC ruled in favor of petitioner regarding detained goods due to expired e-way bill during intra-state stock transfer. While authorities detained goods citing e-way bill expiration, petitioner demonstrated goods were part of legitimate stock transfer between units, not a sale transaction. Driver's delay was documented through contemporaneous letter explaining personal emergency. Court found no evidence of tax evasion intent, following SC precedent in Satyam Shivam Papers. Detention, seizure, and penalty were deemed unjustified as basic compliance requirements for intra-state transfer were met despite procedural lapse. HC emphasized substance over form, noting absence of fraudulent intent or revenue loss. Petition allowed with costs.
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GST Show Cause Notice Challenges Must Be First Addressed Before Adjudicating Authority Under Section 74

GST Show Cause Notice Challenges Must Be First Addressed Before Adjudicating Authority Under Section 74Case-LawsGSTHC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The p

GST Show Cause Notice Challenges Must Be First Addressed Before Adjudicating Authority Under Section 74
Case-Laws
GST
HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling reason to intervene at show cause notice stage, noting that adjudicating authority is competent to evaluate all objections including audit report findings and applicability of Section 74. Alternative remedy being available, writ petition was disposed of directing petitioner to pursue remedies before statutory authority.
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Tax Appeal Filed on 90th Day Counted from Email Date Cannot Be Rejected When Original Order Was Two Days Earlier

Tax Appeal Filed on 90th Day Counted from Email Date Cannot Be Rejected When Original Order Was Two Days EarlierCase-LawsGSTHC overturned dismissal of tax appeal that was rejected due to two-day filing delay. Appeal was filed on 90th day from email commun

Tax Appeal Filed on 90th Day Counted from Email Date Cannot Be Rejected When Original Order Was Two Days Earlier
Case-Laws
GST
HC overturned dismissal of tax appeal that was rejected due to two-day filing delay. Appeal was filed on 90th day from email communication dated 22.12.2023 of original order dated 20.12.2023. Under Section 107 of KGST Act 2017, three-month appeal period runs from order date or communication date. Appellant had filed rectification application with delay condonation request supported by affidavit within condonable period. Second respondent failed to judiciously exercise powers under Section 107(2) to consider delay condonation. Court directed appeal to be heard on merits, finding technical dismissal unjustified.
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IGST Refund Rejection Order Overturned: Exporter Not Given Fair Chance to Explain Data Mismatch Under Rule 96(4)

IGST Refund Rejection Order Overturned: Exporter Not Given Fair Chance to Explain Data Mismatch Under Rule 96(4)Case-LawsGSTHC set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-e

IGST Refund Rejection Order Overturned: Exporter Not Given Fair Chance to Explain Data Mismatch Under Rule 96(4)
Case-Laws
GST
HC set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-exporter, made zero-rated supplies under Section 16 of IGST Act, 2017, through invoices dated April 17 and June 3, 2023, with corresponding shipping bills. Refund was withheld under Rule 96(4) due to data mismatch between shipping bills and GSTR-1. Court found violation of natural justice principles as petitioner wasn't given adequate opportunity to respond to show cause notice. Emphasizing benefit of doubt doctrine, HC invalidated refund rejection order dated September 25, 2024, directing fresh consideration of refund claim after providing proper hearing opportunity.
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Bank Account Provisional Attachment Under GST Section 83 Upheld After Hearing Objections and Passing Reasoned Order

Bank Account Provisional Attachment Under GST Section 83 Upheld After Hearing Objections and Passing Reasoned OrderCase-LawsGSTHC dismissed writ petition challenging provisional bank account attachment. Petitioner was granted hearing opportunity per earli

Bank Account Provisional Attachment Under GST Section 83 Upheld After Hearing Objections and Passing Reasoned Order
Case-Laws
GST
HC dismissed writ petition challenging provisional bank account attachment. Petitioner was granted hearing opportunity per earlier court directive and filed objections, which authorities rejected on October 30, 2024. Show cause notice under Sec. 74 was adjudicated with final order issued. Provisional attachment justified under Sec. 83 for one year until July 7, 2025. Court held petitioner has statutory alternative remedy to file appeal against Sec. 74 order. Petition dismissed with liberty to approach appellate authority according to law. Principles of natural justice not violated as reasoned order was passed after hearing petitioner's objections.
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GST Show-Cause Notices Without Physical or Digital Signatures of Proper Officer Declared Invalid Under Rule 142

GST Show-Cause Notices Without Physical or Digital Signatures of Proper Officer Declared Invalid Under Rule 142Case-LawsGSTHC ruled that GST show-cause notices and final orders lacking physical or digital signatures of the Proper Officer are legally inval

GST Show-Cause Notices Without Physical or Digital Signatures of Proper Officer Declared Invalid Under Rule 142
Case-Laws
GST
HC ruled that GST show-cause notices and final orders lacking physical or digital signatures of the Proper Officer are legally invalid. The court emphasized that Rule 142 of GST Rules mandates prescribed Forms requiring signatures, making it a statutory requirement rather than optional. The presence of signature fields in DRC-01 and DRC-07 forms establishes this as a mandatory element. Section 160 of GST Act regarding procedural defects does not protect unsigned notices. The court aligned with precedents from other High Courts and IT Act provisions requiring proper authentication of electronic records. Consequently, the impugned notices and orders without Proper Officer signatures were held invalid and the petition was allowed.
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GST collections rise 9 pc to Rs 1.84 lakh cr; indicate economic revival, say experts

GST collections rise 9 pc to Rs 1.84 lakh cr; indicate economic revival, say expertsGSTDated:- 1-3-2025PTINew Delhi, Mar 1 (PTI) Gross GST collections rose by 9.1 per cent to about Rs 1.84 lakh crore in February, boosted by domestic consumption and indica

GST collections rise 9 pc to Rs 1.84 lakh cr; indicate economic revival, say experts
GST
Dated:- 1-3-2025
PTI
New Delhi, Mar 1 (PTI) Gross GST collections rose by 9.1 per cent to about Rs 1.84 lakh crore in February, boosted by domestic consumption and indicating potential economic revival.
As per the official data released on Saturday, on a gross basis, mop up from Central GST stood at Rs 35,204 crore, State GST at Rs 43,704 crore, Integrated GST at Rs 90,870 crore and compensation cess of Rs 13,868 crore.
GST revenues from domestic transactions jumped 10.2 per cent to Rs 1.42 lakh crore while that from imports grew 5.4 per cent to Rs 41,702 crore during February.
Total refunds issued during February were Rs 20,889 crore,

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ent of domestic and export refunds, including those related to inverted duty structures, demonstrates its commitment to easing working capital pressures on businesses,” Agarwal said.
KPMG, Indirect Tax Head & Partner, Abhishek Jain said, “GST collections growth of 10.2 per cent on domestic supplies and overall growth of 9.1 per cent indicates a potential revival of economy for Q4. If the Maha Kumbh effect comes into play, next month's revenue growth could be even better”.
Deloitte India Partner MS Mani said while GST collections in large manufacturing and consuming states like Haryana, UP, Maharashtra, Tamil Nadu, MP, Karnataka have shown handsome increases in the range of 10- 20 per cent, a detailed evaluation on the reasons for the lo

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GST collections rise 9.1 pc to Rs 1.84 lakh cr in February

GST collections rise 9.1 pc to Rs 1.84 lakh cr in FebruaryGSTDated:- 1-3-2025PTINew Delhi, Mar 1 (PTI) Gross GST collections rose by 9.1 per cent to about Rs 1.84 lakh crore in February, official data showed on Saturday.
Gross Goods and Services Tax (GS

GST collections rise 9.1 pc to Rs 1.84 lakh cr in February
GST
Dated:- 1-3-2025
PTI
New Delhi, Mar 1 (PTI) Gross GST collections rose by 9.1 per cent to about Rs 1.84 lakh crore in February, official data showed on Saturday.
Gross Goods and Services Tax (GST) revenue includes a 10.2 per cent jump in domestic revenues at Rs 1.42 lakh crore and 5.4 per cent rise in revenues from imports to Rs 41,702 crore during February.
As per the data, during the month, mop up from Central GST st

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