Goods and Services Tax

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 sec

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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 initiatin

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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 expla

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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, c

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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 G

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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 bill

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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 implementin

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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 w

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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 att

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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

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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

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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
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
GST
Dated:- 3-3-2025

Please click on the link below to view the gross and net GST revenue collections for the month of February, 2025.
Thanks,
Team GSTN
=============
Document 1
GST Gross and Net Collections as on 28/02/2025 (Amount in crores)
GST Collections
Monthly
Feb-24 Feb-25 % Growth
Feb-24
Year To Date
Feb-25
% Growth
A
B
C
D = C/B-1
E
F
G = F/E-1
A.1. Domestic
CGST
31,785
35,204
3,41,178
3,75,631
SGST 39,615
43,704
4,27,449 4,66,557
IGST
45,505
50,049
4,96,079
5,53,511
CESS
11,854
12,987
1,21,376
1,30,776
Gross Domestic Revenue
1,28,760
1,41,945
10.2%
13,86,083 15,26,474
10.1%
A.2. Imports
IGST
CESS
Gross Import Revenue
38,593
984
39,578
40,821
4,42,764
4,75,971
880
41,702
10,919
10,274
5.4%
4,53,683
4,86,245
7.2%
A.3. Gross GST Revenue(A.1+A.2)
CGST 31,785
SGST 39,615 43,704
IGST 84,098 90,870
CESS 12,839 13,868
35,204
3,41,178
3,75

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31,178
9.3%
1,19,337 1,28,056
12,75,568 14,02,841
10.0%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST
CESS
Net Customs Revenue
29,602
888
30,490
30,816
763
31,579
3.6%
3,53,365
9,417
3,62,782
3,68,064
8,601
3,76,665
3.8%
C.3 Net Revenue (C.1+C.2))
Total Net GST Revenue 1,50,528
CGST 29,537 32,597
SGST 36,749 40,621
IGST 71,796 76,057
CESS 12,446 13,481
1,62,758
3,14,249
3,44,758
3,94,020 4,27,580
8,01,327 8,70,512
1,28,754
1,36,656
8.1% 16,38,350 | 17,79,506
8.6%
Note:
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during February, 2025¹
State/UT
Jammu and Kashmir
Himachal Pradesh
Punjab
Chandigarh
Feb-24
Feb-25
Growth (%)
532
523
-2%
746
869
16%
1,955
2,125
9%
211
236
12%
Uttarakhand
1,525
1,656
9%
Haryana
8,269
9,925
20%
Delhi
5,544
6,074
10%
Rajasthan
4,211
4,787
14%
Uttar Pradesh
8,054
9,155
14%
Bihar
1,491

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ettlement SGST
(Rs. in crore)
Post-Settlement SGST²
State/UT
2023-24
2024-25 Growth
2023-24
2024-25 Growth
Jammu and Kashmir
2,680
2,735
2%
7,415
7,980
8%
Himachal Pradesh
2,371
2,484
5%
5,138
5,682
11%
Punjab
7,689
8,440
10%
20,240
22,721
12%
Chandigarh
626
710
13%
2,117
2,176
3%
Uttarakhand
4,934
5,321
8%
7,708
8,588
11%
Haryana
18,568
21,274
15%
31,975
36,542
14%
Delhi
14,235
16,247
14%
29,187
33,063
13%
Rajasthan
15,762
16,688
6%
35,505
39,971
13%
Uttar Pradesh
29,560
31,638
7%
69,782
77,295
11%
Bihar
7,478
8,350
12%
24,231
26,043
7%
Sikkim
387
366
-6%
877
887
1%
Arunachal Pradesh
548
484
-12%
1,721
1,634
-5%
Nagaland
270
260
-4%
955
976
2%
Manipur
310
320
3%
1,011
1,040
3%
Mizoram
245
241
-2%
879
855
-3%
Tripura
455
494
9%
1,435
1,567
9%
Meghalaya
550
561
2%
1,557
1,639
5%
Assam
5,413
5,839
8%
13,347
14,122
6%
West Bengal
21,407
21,938
2%
38,

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t 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 Collection
Period Apr-24 to Feb-25
(Rs. In Crores)
Collection by Central Formations
Collection by State Formations
TOTAL
State
Code
State
No.of GSTINS as on
28th Feb 2025
No.of GSTINS as
CGST
SGST
IGST
CESS
TOTAL
CGST SGST
IGST
CESS TOTAL CGST
SGST
IGST
CESS TOTAL
Growth in 2024-25 (upto
Feb-25)
on 2023-24 (upto Feb-24)
CENTER STATE TOTAL
on 28th Feb 2025
1 Jammu and Kashmir
58,341
717
1,080
1,038
39
2,875
92,588
1,204
1,655
779
68
3,706
1,921
2,735
1,817
107
2 Himachal Pradesh
49,091
773
1,083
2,235
16
4,107
80,074
1,005
1,401
2,999
11
5,415
1,778
2,484
5,234
27
3 Punjab
1,75,337
2,555
3,815
3,974
228
10,573
2,35,900
3,378
4,625
5,786
189
13,977
5,933
8,440
9,760
416
4 Chandigarh
13,580
247
318
629
12
1,206
5 Uttarakhand
89,167

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1.2% 6.5%
11.1% 9.7%
6.8% 13.0%
8.6%
10.4%
9.9%
11 Sikkim
4,851
101
130
1,865
1
2,097
6,586
179
236
1,201
1
1,617
280
366
3,066
1
3,714
14.4% 2.9% 9.1%
12 Arunachal Pradesh
8,058
132
161
63
1
356
11,436
262
323
84
2
670
394
484
147
2
1,027
-18.6% -4.6% -9.9%
13| Nagaland
4,394
86
109
32
9
236
6,555
122
151
74
14
361
208
260
106
22
597
14 Manipur
5,807
69
93
28
0
191
8,866
160
227
65
0
452
229
320
93
1
642
15 Mizoram
3,502
76
99
31
0
207
5,154
100
142
17
1
259
176
241
48
1
466
5.2% -10.8% -5.1%
-11.1% 16.9% 6.9%
15.4% -4.2% 3.6%
16 Tripura
13,610
163
204
54
0
421
19,495
225
290
95
2
613
388
494
149
3
1,034
8.8% 12.3%
10.9%
17 Meghalaya
12,403
152
188
452
3
794
18,591
306
373
441
10
1,130
458
561
893
13
1,924
-5.9% -6.0% -6.0%
18 Assam
1,00,613
1,887
2,464
1,377
814
6,541
1,28,420
2,701
3,375
2,607
483
9,166
4,588
5,839
3,983
1,297
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6,563
187
249
1,079
1
1,516
26 Haveli
27 Maharastra
7,41,383
39,351
46,058
51,961
17,900
1,55,270
9,539
10,64,628
29 Karnataka
30 Goa
4,12,773
17,943
15,589
19,336
30,735
8,544
682
918
1,078
35
15
74,208
6,27,543
2,712
27,906
347
429
50,320
56,786
17,963 21,800
1,207
1,463
1,730
60,090 5,856
24,145 7,954
1,076
3
2,509
1,73,051
71,859
535
89,671
7
3,753
677 2,809
1,02,844 1,12,051
33,552 41,136 54,881
1,888
23,755
16,497
4,024
3,28,321
3.7% 3.6% 3.6%
13.4% 11.3% 12.3%
2,381
2,155
42
31 Lakshadweep
220
3
4
2
0
9
231
3
4
2
0
9
6
8
4
32 Kerala
1,66,160
6,050
33 Tamil Nadu
4,71,252
13,704
7,454
17,437
3,301
18,323
31
16,836
2,57,187
4,673
6,166
2,555
49
13,443
10,724
13,620
5,856
80
1,46,066
6,466
18
30,280
7,829
57,294
34 Puducherry
9,687
127
198
462
4
790
6,88,290
15,158
17,427
202
24,316
307
19,572
712
62,026
31,131
41,753
37,895
8,541
1,306
9
1,823
329
505

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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

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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

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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 bil

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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 condonati

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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 r

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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 emergen

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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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ement 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

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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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Detention Order and Penalty Quashed: Minor E-way Bill Error Not Tax Evasion When Goods Moved for Exhibition Display
Case-Laws
GST
HC quashed detention order and penalty imposed due to minor E-way bill discrepancy where goods were transported for exhibition display. Genuine delivery challans under Section 55(1) were issued for both dispatch and return, with only technical error in listing dispatch location as Ghaziabad instead of New Delhi. No evidence of tax evasion intent was establish

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Directors Accused of GST Fraud Through Fake Invoices Get Bail After 5 Months Under Section 70 CGST Act
Case-Laws
GST
HC granted regular bail to directors accused of GST fraud involving fraudulent Input Tax Credit (ITC) through multiple firms. The accused allegedly arranged fake invoices and ITC claims, receiving cash commissions. While prosecution claimed 1,267 beneficiaries were involved, specific details and commission amounts remained undisclosed. The primary evidence was confessions

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Service Tax Liability Order Challenge Must Follow Appeal Process After 7.5% Pre-deposit Made, 8-week Filing Window Granted
Case-Laws
GST
HC declined to entertain writ petition challenging Principal Commissioner's ex parte Service Tax liability order, directing petitioner to pursue statutory appeal remedy. Court noted petitioner had previously withdrawn similar petition (CWJC 9292/2010) and already deposited 7.5% pre-deposit for appeal. While HC retained discretionary power to hear writs

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