Goods and Services Tax

High Court remands GST case for fresh order on merits due to absence of statutory appellate tribunal.
Case-Laws
GST
HC allowed petition by remanding case to pass fresh order on merits within 3 months. Appeal against order u/s 107 of CGST Act lies before GST Tribunal u/s 112, but Tribunal not yet constituted. HC struck down Circular 135/05-2020-GST dated 31.03.2020 on which impugned order based, following decisions of Guwahati, Calcutta, Rajasthan and Delhi HCs.
TMI Updates – Highlig

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High Court rules forex gains on export sales are taxable turnover under state sales tax law.
Case-Laws
GST
HC dismisses revision. Differential amount received by petitioner due to foreign exchange fluctuation constitutes “turnover” under KGST Act. Amount represents consideration for sale of goods despite exchange rate benefit. Statutory definition of turnover encompasses such foreign currency amounts when converted to Indian rupees. Permissible deductions already granted, differential a

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Leasing electric vehicles without operator classified under 'Financial & related services' by AAAR.
Case-Laws
GST
The AAAR held that leasing of electric vehicles (E-Bikes/EVs) without operator is classifiable under heading 9971 for Financial and related services under Sl. No. 15(ii) of Notification No. 11/2017-CT(R) dated 28.06.2017 as amended. The rate of tax will be the same as applicable on supply of like goods involving transfer of title. The AAAR examined the Vehicle Lease Agreemen

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Bakery selling cakes, ice creams on premises qualifies as restaurant service, taxed 5% GST; goods like stickers, balloons taxed separately.
Case-Laws
GST
The AAAR held that the petitioner's supply of cakes, bakery items, ice creams, chocolates, and other edible products prepared on the premises and supplied from the counter with facility to consume on air-conditioned premises constitutes a composite supply of restaurant services, taxable at 5% GST without input tax credit. However, the

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Punjab's revenue collection from VAT, CST, GST crosses Rs 30,000 crore in Apr-Dec: Cheema
GST
Dated:- 2-1-2025
PTI
Chandigarh, Jan 2 (PTI) Punjab Finance Minister Harpal Singh Cheema on Thursday said the state has, for the first time, surpassed the Rs 30,000-crore mark in revenue collection as VAT, CST, GST, PSDT (state development tax), and excise in the first nine months of a fiscal year.
“In the current fiscal year, the total revenue received from these taxes up to December is Rs 31,156.31 crore, whereas in the fiscal year 2023-24, the total revenue collection from these taxes was Rs 27,927.31 crore,” Cheema said in an official statement here.
Cheema said the state has also witnessed a significant increase in its net GST

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Voucher trading not taxable under GST, but commission for agents & ancillary services like marketing are taxable; Unredeemed vouchers exempt.
Circulars
GST
CBIC clarified that transactions in vouchers, whether recognized as pre-paid instruments by RBI or not, are neither supply of goods nor services. Trading of vouchers on principal-to-principal basis is not leviable to GST. However, commission/fee earned by agents for distribution is taxable service. Additional services like advertisin

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Online suppliers & e-commerce operators must collect state details from unregistered buyers for tax invoice.
Circulars
GST
The CBIC clarified that for online services supplied by suppliers or through e-commerce operators to unregistered recipients, irrespective of the supply value, the tax invoice must mandatorily mention the recipient's state name. This state name shall be deemed the recipient's address on record for determining the place of supply u/s 12(2)(b)(i) of IGST Act as the re

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Registered recipient gets ITC when supplier delivers goods to transporter under ex-works contract, not actual receipt.
Circulars
GST
As per clause (b) of sub-section (2) of section 16 of CGST Act, 2017, a registered person is deemed to have “received” goods when the supplier delivers them to a transporter at supplier's premises under Ex-Works contract, even though physical receipt may occur later at recipient's premises. ITC is available to recipient at time of such delivery by supplier

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Clarification on Tax Liability and Input Tax Credit for E-Commerce Operators under GST.
Circulars
GST
Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse proportionate input tax credit on inputs and input services utilized for such supplies u/s 9(5). However, ECOs cannot utilize the input tax credit for discharging tax liability u/s 9(5) which must be paid in cash through electro

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Exporters can claim refund of additional IGST paid due to export goods' price hike post-shipment: CBIC guidelines.
Circulars
GST – States
The CBIC issued guidelines allowing exporters to claim refund of additional IGST paid due to upward revision in export goods' prices after shipment. Exporters can file refund claim electronically on common portal using Form GST RFD-01 under “Any other” category until dedicated category is enabled. The claim requires documents proving price revision, a

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CBIC Sets 1% GST Valuation Rule for Corporate Guarantees Issued After Oct 26, 2023; Clarifies ITC and Co-guarantor Obligations.
Circulars
GST – States
The CBIC has clarified the following key points regarding taxability and valuation of supply of services of providing corporate guarantee between related persons: Sub-rule (2) of Rule 28 of CGST Rules prescribing 1% valuation applies to corporate guarantees issued/renewed on or after 26.10.2023. For prior periods, valuation to be done as

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No Recovery of GST Dues for Now if Appeal Authority Not Constituted, Pay Pre-Deposit and File Undertaking.
Circulars
GST – States
The CBIC issued guidelines regarding recovery of outstanding dues in cases where the first appellate authority has confirmed the demand, partially or fully, but appeals against such orders could not be filed due to non-constitution of the Appellate Tribunal. Taxpayers can pay the pre-deposit amount through the Electronic Liability Register and file an underta

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Petitioner's Bank Account Freeze by Authorities Quashed Due to Procedural Irregularities, Time Limit Extended.
Case-Laws
GST
The HC allowed the writ petition, quashed the appellate order, finding merit in the petitioner's case due to procedural irregularities and arbitrary actions by respondent authorities regarding freezing of bank account and subsequent adjudication proceedings. The HC held that statutory limitation provisions should be interpreted liberally where undue hardship is de

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High Court Quashes Order for Lack of Proper Show Cause Notice and Opportunity of Hearing in GST Case.
Case-Laws
GST
HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice and Statement of tax determination u/s 73(1) and 73(3) are mandatory requirements, in addition to Summary u/r 142. Impugned order passed without issuing proper Show Cause Notice is contrary to Section 73 an

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Opportunity for Defense Mandated Before Ex Parte Tax Liability Order Under GST Act.
Case-Laws
GST
The HC held that the petitioner should be given an opportunity to defend itself by filing objections and submitting documents before the assessing officer/competent authority, as the order imposing tax liability was passed ex parte without proper service of show cause notice under GST Act. The principle of audi alteram partem mandates that no one should be condemned unheard, and procedural

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Impugned GST Order Quashed for Lack of Proper Show Cause Notice, Violating Natural Justice Principles.
Case-Laws
GST
The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u/ss 73 and 75(4) of CGST/AGST Act. It held that summary of show cause notice without mentioning reasons cannot initiate proceedings u/s 73. The attachment containing tax determination u/s 73(3) cannot substitute show cause not

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Opportunity to respond to tax discrepancies, no indulgence: High Court clarifies procedural stance.
Case-Laws
GST
The HC held that the petitioner's request for indulgence need not be granted as the communication dated 12.11.2024 merely afforded an opportunity of hearing after the respondents notified discrepancies. The petitioner can respond to the discrepancies, including contentions u/s 67(1) of the KGST Act raised in the writ petition.
TMI Updates – Highlights, quick notes, marqu

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Businesses Face GST Registration Cancellation as Investigations into Alleged Bogus Firms Continue.
Case-Laws
GST
The HC held that although its previous order did not prescribe a specific time

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GST kitty rises 7.3 pc to Rs 1.77 lakh cr in Dec
GST
Dated:- 1-1-2025
PTI
New Delhi, Jan 1 (PTI) The gross GST collection rose 7.3 per cent year-on-year to Rs 1.77 lakh crore in December despite significant increase in both domestic and export refunds.
The Central GST collection stood at Rs 32,836 crore, State GST at Rs 40,499 crore, Integrated IGST at Rs 47,783 crore and Cess at Rs 11,471 crore, according to government data released on Wednesday.
The total gross Goods and Services Tax (GST) revenue grew 7.3 per cent to Rs 1.77 lakh crore in December as compared to Rs 1.65 lakh crore in the same month a year ago, it said.
During the month under review, GST from domestic transactions grew 8.4 per cent to Rs 1.32 lakh crore

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nd processing.” The significant increase in both domestic and export refunds indicates that the overall refund framework is now stable and its implementation on a sound footing, he said.
Further, the year-to-date growth by CGST formations in GST revenue is 10.8 per cent and SGST formations is 9.6 per cent, Vivek Jalan, partner Tax Connect Advisory Services LLP said.
This may reflect to the fact that possibly the division of taxpayers between the Centre and states may be scrutinized going forward by the GST Council, Jalan said.
According to Pratik Jain, partner, PwC India, given the slowdown in GST collections, it will be interesting to see if the government takes specific measures to boost consumption in the upcoming budget.
One o

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Gross and Net GST revenue collections for the month of Dec, 2024
GST
Dated:- 1-1-2025

Please click on the link below to view the gross and net GST revenue collections for the month of December, 2024.
(https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_dec_2024.pdf )
Thanks,
Team GSTN
=============
Document 1
A
Dec-2023
B
GST Gross and Net Collections as on 31/12/2024 (Amount in crores)
GST Collections
Monthly
Dec-2024
C
% Growth
D=C/B-1
Dec-2023
E
Year To Date
Dec-2024
F
% Growth
G = F/E-1
A.1. Domestic
CGST
30,443
32,836
2,76,708
3,04,350
SGST
37,935
40,499
3,46,938
3,77,911
IGST
42,721
47,783
4,01,623
4,49,839
CESS
11,170
11,471
98,349
1,05,305
Gross Domestic Revenue
1,22,270
1,32,589
8.4%
11,23,618
12,37,405
10.1%
A.2. Imports
IGST
41,534
43,438
CESS
1,079
830
Gross Import Revenue
42,612
44,268
3.9%
3,64,572
9,132
3,73,704
3,87,697
8,465
3,96,162
6.0%
A.3. Gross GST

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72 3,46,785
IGST
38,652
42,917
3,60,706
4,09,264
CESS
11,038
11,328
96,754
1,03,070
Net Domestic Revenue
1,13,436
1,21,019
6.7% 10,30,804
11,38,820
10.5%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST
34,942
CESS
1,032
Net Customs Revenue
35,973
32,671
676
33,347
-7.3%
2,92,413
7,889
3,00,302
2,99,069
7,095
3,06,164
2.0%
C.3 Net Revenue (C.1+C.2))
CGST
28,361
29,930
2,54,172
2,79,700
SGST
35,385
36,845
3,19,172 3,46,785
IGST
73,593
75,588
6,53,119 7,08,333
CESS
12,069
12,003
1,04,643 1,10,166
Total Net GST Revenue
1,49,409
1,54,366
3.3%
13,31,105 14,44,984
8.6%
Table 1: State-wise growth of GST Revenues during December, 2024¹
State/UT
Jammu and Kashmir
Himachal Pradesh
Dec-23
492
Dec-24
Growth (%)
547
11%
745
816
10%
Punjab
Chandigarh
Uttarakhand
1,875
2,294
22%
281
224
-20%
1,470
1,547
5%
Haryana
8,130
10,403
28%
Delhi
5,121
5,593
9%
Rajasthan
3,828
4,146
8%
Uttar Pradesh
8,011
8,117

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r, 2024
(Rs. in crore)
Pre-Settlement SGST
Post-Settlement SGST²
State/UT
2023-24
2024-25
Growth
2023-24
2024-25 Growth
Jammu and Kashmir
2,188
2,234
2%
6,021
6,574
9%
Himachal Pradesh
1,929
2,042
6%
4,160
4,630
11%
Punjab
6,280
6,857
9%
16,382
18,153
11%
Chandigarh
495
567
15%
1,708
1,759
3%
Uttarakhand
4,046
4,354
8%
6,288
6,935
10%
Haryana
14,992
17,279
15%
25,733
29,364
14%
Delhi
11,544
13,200
14%
23,611
26,771
13%
Rajasthan
12,732
13,437
6%
28,794
32,085
11%
Uttar Pradesh
24,164
25,911
7%
55,656
63,068
13%
Bihar
6,067
6,681
10%
19,157
20,931
9%
Sikkim
341
302
-11%
738
725
-2%
Arunachal Pradesh
464
393
-15%
1,418
1,324
-7%
Nagaland
226
208
-8%
781
789
1%
Manipur
254
271
7%
813
855
5%
Mizoram
197
202
3%
707
699
-1%
Tripura
375
391
4%
1,166
1,268
9%
Meghalaya
438
444
1%
1,244
1,316
6%
Assam
4,346
4,712
8%
10,727
11,514
7%
West Bengal
17,428
17,8

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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 Collection
Period Apr-24 to Dec-24
Collection by Central Formations
Collection by State Formations
TOTAL
state_C
d
State
(Rs. In Crores)
Growth in 2024-25 (upto Dec-
24)
on 2023-24 (upto Dec-23)
No.of GSTINS as
No.of GSTINS as
CGST
SGST
IGST
CESS TOTAL
CGST
SGST
IGST
on 31st Dec 2024
CESS TOTAL CGST
SGST
IGST
CESS
TOTAL
CENTER STATE TOTAL
on 31st Dec 2024
1 Jammu and Kashmir
57,865
569
856
850
2 Himachal Pradesh
3 Punjab
49,038
633
884
1,832
33
11
2,307
92,430
1,009
1,378
652
61
3,100
1,578
2,234
1,502
93
3.361
80,300
825
1,158
2,484
9
4,476
1,459
2,042
4,316
20
1,73,914
2,062
3,099
3,265
191
8,617
2,35,863
2,743
3,759
4,782
161
11,445
4,806
6.857
8,047
352
4 Chandigarh
13,558
194
251
527
6
977
18,367
231
317
620

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893
892
102
7.201
4,003
6,681
2,040
1,556
14,281
6.5% 13.9% 10.1%
11 Sikkim
4,834
83
108
1,509
1
1,700
6,582
148
194
983
0
1,325
231
302
2,492
1
3,025
13.1%
1.4% 7.7%
12 Arunachal Pradesh
7,913
110
134
50
1
295
11,260
210
260
71
1
541
320
393
121
1
836
-20.4%
13 Nagaland
4,365
69
88
26
8
190
6,502
97
120
58
11
286
166
208
84
19
476
14 Manipur
5,772
55
73
22
0
151
8,908
138
197
50
0
385
193
270
72
0
536
15 Mizoram
3,485
66
85
24
0
174
5,030
83
118
14
1
215
149
202
37
1
390
-8.6% -13.1%
1.2% -15.5% -9.5%
-14.1% 23.1% 9.7%
23.2% -2.2% 7.7%
16 Tripura
13,518
131
161
45
0
337
19,358
180
230
80
2
492
311
391
125
2
830
17 Meghalaya
12,446
119
145
328
1
593
18,671
247
299
344
10
900
367
444
672
11
1,494
18 Assam
1,01,025
1,529
1,989
1,144
697
5,358
1,28,171
2,202
2,723
2,133
374
7,432
3,731
4,712
3,277
1,071
12,790
6.9% 9.2% 8.2%
-11.

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10,60,396
40,621
5,318
19,437
353
45,840
4,460
1,944
16,043
8,090
10,107
8,858
5,843
32,898
18.463
3.433
57.589
27,805
33.328
33,647
6,337
1,370
3
2,012
437
553
2,238
3
48,420
4,717
1,39,597
72,690
83,406
90,217
19,036
59,792
6,24,565
14,499
17,613
19,328
6,369
57,805
26,964
33,166
44,123
13,343
30 Goa
31 Lakshadweep
32 Kerala
17,786
540
729
867
28
2,165
27,719
948
1,148
904
5
3,006
1,489
1,878
1,771
33
210
2
2
0
8
224
3
3
2
0
8
5
7
4
0
1,65,107
4,880
33 Tamil Nadu
4,67,184
11,179
34 Puducherry
9,628
104
6,017
14,182
161
2,705
21
13,623
2,56,436
3,754
4,909
2,082
28
10,774
8,634
10,927
4,787
49
1,01,117
3,230
2,65,349
1,17,597
5,171
16
24,397
14,958
6,501
46,821
6,89,689
14,233
369
3
636
15,093
163
19,807
246
15,673
595
50,308
25,412
33,990
30,632
7,096
1,070
7
1,485
266
407
1,439
9
97,129
2,121
8.2% 2.9% 5.2%
2.4% 10.9% 6.3%
10.4% 10.0% 10.2%
3.

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Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st December, 2024
GST
Dated:- 1-1-2025

It is hereby informed that the technical challenges encountered in the e-way bill generation process have been resolved, and the portal is now functioning smoothly. In connection with the technical issues faced earlier, the following facilitation measures have been put in place:
1. Extension of Expired E-Way Bills:
(a) As per the existing procedure, e-way bills that expired at midnight on 31st December, 2024, could be extended either within 8 hours prior to the expiry or 8 hours after the expiry..
(b) Due to the technical glitch, this process was disrupted. To mitigate the impact, the window period for extending the e-wa

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GST kitty up 7.3 pc to Rs 1.77 lakh cr in Dec
GST
Dated:- 1-1-2025
PTI
New Delhi, Jan 1 (PTI) The gross GST collection rose 7.3 per cent year-on-year to Rs 1.77 lakh crore in December.
The Central GST collection stood at Rs 32,836 crore, State GST at Rs 40,499 crore, Integrated IGST at Rs 47,783 crore and Cess at Rs 11,471 crore, according to government data released on Wednesday.
The total gross Goods and Services Tax (GST) revenue grew 7.3 per cent to Rs 1.77 lakh crore in Dec

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh
GST
Dated:- 1-1-2025

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said func

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ed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Arunachal Pradesh.
7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8. At the time of the visit of GSK, the applicant is required to carry the following details/documents
(a) a copy (hard/soft) of the appointment confirmation e-

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Petition allowed for tax refund claim, Commissioner can't review appellate order u/s 107(2).
Case-Laws
GST
The HC allowed the petition. The respondents failed to file a reply despite granted extensions regarding the petitioner's refund claim for April 2018 to March 2019. The HC held that the Commissioner cannot review an order passed by the appellate authority u/s 107(2) of the Act, rendering the impugned order unsustainable in light of the HC's earlier observations.
TMI Updates – H

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Dismissal of Writ Petition Against GST Demand Cancellation & Bank Account De-Freezing Upheld.
Case-Laws
GST
The HC dismissed the writ petition challenging the cancellation of the alleged GST demand and de-freezing of bank accounts. It held that the final order u/s 74 of the CGST Act against the petitioner in 2019 was not challenged as per law. The freeze was u/s 79(1)(c), not Section 83. The petitioner was granted liberty to adopt appropriate remedies and raise grounds like identity the

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