Case-Laws – GST – Highlights – The High Court held that the petitioner's failure to file an appeal u/s 107 of the GST enactment against an impugned tax payment order rendered the Writ Petition without merit. The Court noted the expiry of the appeal
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Case-Laws – GST – Highlights – The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned ord
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Case-Laws – GST – Highlights – The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term “things” includes cash/currency seized during search and seizure. The Court considered conflicting interp
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Case-Laws – GST – Highlights – The High Court found a violation of natural justice as the petitioner was not given a fair chance to contest a tax demand due to a mismatch between GSTR 3B return and GSTR 1 statement. The tax liability arose from this
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Case-Laws – GST – Highlights – The High Court found a violation of natural justice as the petitioner's reply to the show cause notice was not considered. Discrepancies in GSTR returns were explained by the petitioner, including credit notes and miss
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Case-Laws – GST – Highlights – The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST authorities. During the writ petition, interim orders were
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Case-Laws – GST – Highlights – HC addressed alleged excess input tax credit claim u/s 73 SGST/CGST Act, 2017. No SCN issued, only summary, violating Section 73 and Rule 142. Violation of natural justice. Notice issued, returnable in 4 weeks. Counsel
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Goods and Services Tax – GST Dated:- 7-6-2024 – News – Filing of information by manufacturers of Pan Masala and Tobacco taxpayers Dated:- 7-6-2024 – Please refer to the notification Notification No. 04/2024 Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the goods mentioned therein. Two forms have been notified vide this notification namely GST SRM-I and GST SRM-II. The former pertains to the registration and disposal of machines while the latter asks for informatio
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Goods and Services Tax – GST Dated:- 5-6-2024 – News – CBIC Chairperson inaugurates GST Bhawan at Rohtak, Haryana Dated:- 5-6-2024 – GST Bhawan is located at the hub of connectivity to major districts of Haryana and has easy and quick access to facilitate GST Taxpayers Shri Sanjay Kumar Agarwal, Chairman, Central Board of Indirect Taxes and Customs (CBIC), inaugurated the GST Bhawan, an official complex of CGST Rohtak Commissionerate at Rohtak, Haryana. Shri Shashank Priya, Member, CBIC (GST, Legal, CX ST); Shri Manoj Kumar Shrivastava, Chief Commissioner CGST Panchkula Zone, senior officers from CBIC and officers staff from CGST Rohtak Commissionerate, Panchkula Zone, were also present. Located at one of the most preferred locations in
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partment. The Government has been consistently supporting and encouraging to develop infrastructure which is visible by the fact that the Ministry of Finance has sanctioned residential as well as office building projects of CBIC for about Rs. 4,600 crore in last 10 financial years (i.e., 2014-24), he added. Shri Shashank Priya, Member, CBIC, shared his experience and said when he joined the department 34 years ago, there were not many facilities available and the office was run from a rented premises. This new building will definitely facilitate the officers and staff which will in turn boost and enhance the output. As number of taxpayers are increasing, we need more tools and modern facilities to facilitate them towards easy compliance. Ad
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Goods and Services Tax – GST Dated:- 3-6-2024 – News – ₹3.83 lakh crore gross GST revenue collection in FY2024-25 (till May 2024) records 11.3% y-o-y growth Net Revenue (after refunds) grows 11.6% in FY 2024-25 (till May 2024) Domestic Gross GST Revenue grows 15.3% in May, 2024 The gross Goods and Services Tax (GST) revenue for the month of May 2024 stood at ₹1.73 lakh crore. This represents a 10% year-on-year growth, driven by a strong increase in domestic transactions (up 15.3%) and slowing of imports (down 4.3%). After accounting for refunds, the net GST revenue for May 2024 stands at ₹1.44 lakh crore, reflecting a growth of 6.9% compared to the same period last year. Breakdown of May 2024 Collections: Central Goods and Services Tax (CGST): ₹32,409 crore; State Goods and Services Tax (SGST): ₹40,265 crore; Integrated Goods and Services Tax (IGST): ₹87,781 crore, including ₹39,879 crore collected on imported goods; Cess: ₹12,284 cror
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519 crore to CGST and ₹32,733 crore to SGST from the net IGST collected of ₹67,204 crore. This translates to a total revenue of ₹70,928 crore for CGST and ₹72,999 crore for SGST in May, 2024, after regular settlement. Similarly, in the FY 2024-25 till May 2024 the Central Government settled ₹88,827 crore to CGST and ₹74,333 crore to SGST from the net IGST collected of ₹154,671 crore. This translates to a total revenue of ₹1,65,081 crore for CGST and ₹1,68,137 crore for SGST in FY 2024-25 till May 2024 after regular settlement. The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of May, 2024 as compared to May, 2023. Table-2 shows the state-wise figures of post settlement GST revenue of each State for the month of May, 2024. Chart: Trends in GST Collection Table 1: State-wise growth of GST Revenues during May, 2024 [1]
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30% Grand Total 1,14,261 1,31,783 15% Table-2: SGST SGST portion of IGST settled to States/UTs in May (Rs. in crore) Pre-Settlement SGST Post-Settlement SGST [2] State/UT May-23 May-24 Growth May-23 May-24 Growth Jammu and Kashmir 178 225 26% 561 659 17% Himachal Pradesh 189 187 -1% 435 436 0% Punjab 638 724 14% 1,604 1,740 8% Chandigarh 48 54 12% 168 178 6% Uttarakhand 411 476 16% 666 714 7% Haryana 1,544 1,950 26% 2,568 3,025 18% Delhi 1,295 1,477 14% 2,539 2,630 4% Rajasthan 1,386 1,506 9% 3,020 3,315 10% Uttar Pradesh 2,384 2,736 15% 5,687 6,848 20% Bihar 623 695 11% 2,058 2,298 12% Sikkim 31 26 -15% 84 66 -21% Arunachal Pradesh 60 45 -26% 187 152 -19% Nagaland 21 19 -9% 83 79 -4% Manipur 23 32 35% 77 107 39% Mizoram 21 22 3% 79 77 -3% Tripura 40 36 -9% 135 138 2% Meghalaya 56 52 -7% 158 154 -3% Assam 488 511 5% 1,170 1,280 9% West Bengal 1,952 2,030 4% 3,407 3,628 6% Jharkhand 653 735 13% 976 1,135 16% Odisha 1,255 1,415 13% 1,676 2,068 23% Chhattisgarh 583 661 14% 833 1,033 24% M
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Goods and Services Tax – GST Dated:- 28-5-2024 – News – Advisory on launch of E-Way Bill 2 Portal Dated:- 28-5-2024 – GSTN is pleased to inform that NIC is releasing the E-Way Bill 2 Portal (https://ewaybill2.gst.gov.in) on 1st June 2024. This portal ensures high availability and runs in parallel to the e-way Bill main portal (https://ewaybillgst.gov.in) . The e-way bill 2 portal synchronises the e-way bill details with main portal within a few seconds. The highlights of the portal are as follows: Presently, E-Way Bill 2 Portal provides the critical services of E-Way Bill system, and gradually it will be extended with other services of e-way bill system. E-Way Bills can be generated and updated on the E-Way Bill 2 Portal independently. E
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Goods and Services Tax – GST Dated:- 16-5-2024 – News – Information from manufacturers of Pan Masal and Tobacco taxpayers Dated:- 16-5-2024 – Government had issued a notification to seek information from taxpayers dealing in the goods mentioned therein vide Notification No. 04/2024 Central Tax dated 05-01-2024 . Two forms have been notified vide this notification namely GST SRM-I and GST SRM-II . The former pertains to registration and disposal of machines while the later asks information on
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Goods and Services Tax – GST Dated:- 6-5-2024 – News – Union Finance Minister Smt. Nirmala Sitharaman administers Oath of Office to Justice (Retd.) Sanjaya Kumar Mishra as the first President of GST Appellate Tribunal in New Delhi Dated:- 6-5-2024 – Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman administered the oath of integrity and secrecy to Justice (Retd.) Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal (GSTAT), in New Delhi, today. Justice (Retd.) Mishra s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes. The GSTAT is the Appellate Authority established under the Central Goods and Services Tax Act, 2017 , to hear va
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Goods and Services Tax – GST Dated:- 1-5-2024 – News – GST collections breach landmark milestone of ₹2 lakh crore Gross Revenue Records 12.4% y-o-y growth Net Revenue (after refunds) stood at ₹1.92 lakh crore; 17.1% y-o-y growth The Gross Goods and Services Tax (GST) collections hit a record high in April 2024 at ₹2.10 lakh crore . This represents a significant 12.4% year-on-year growth, driven by a strong increase in domestic transactions (up 13.4%) and imports (up 8.3%). After accounting for refunds, the net GST revenue for April 2024 stands at ₹1.92 lakh crore, reflecting an impressive 17.1% growth compared to the same period last year. Positive Performance Across Components: Breakdown of April 2024 Collections
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te-wise figures of GST collected in each State during the month of April, 2024 as compared to April, 2023. Table-2 shows the state-wise figures of post settlement GST revenue of each State for the month of April, 2024. Chart: Trends in GST Collection Table 1: State-wise growth of GST Revenues during April, 2024 [1] State/UT Apr-23 Apr-24 Growth (%) Jammu and Kashmir 803 789 -2% Himachal Pradesh 957 1,015 6% Punjab 2,316 2,796 21% Chandigarh 255 313 23% Uttarakhand 2,148 2,239 4% Haryana 10,035 12,168 21% Delhi 6,320 7,772 23% Rajasthan 4,785 5,558 16% Uttar Pradesh 10,320 12,290 19% Bihar 1,625 1,992 23% Sikkim 426 403 -5% Arunachal Pradesh 238 200 -16% Nagaland 88 86 -3% Manipur 91 104 15% Mizoram 71 108 52% Tripura 133 161 20% Meghalaya 2
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r-23 Apr-24 Growth Apr-23 Apr-24 Growth Jammu and Kashmir 394 362 -8% 918 953 4% Himachal Pradesh 301 303 1% 622 666 7% Punjab 860 999 16% 2,090 2,216 6% Chandigarh 63 75 20% 214 227 6% Uttarakhand 554 636 15% 856 917 7% Haryana 1,871 2,172 16% 3,442 3,865 12% Delhi 1,638 2,027 24% 3,313 4,093 24% Rajasthan 1,741 1,889 9% 3,896 3,967 2% Uttar Pradesh 3,476 4,121 19% 7,616 8,494 12% Bihar 796 951 19% 2,345 2,688 15% Sikkim 110 69 -37% 170 149 -12% Arunachal Pradesh 122 101 -17% 252 234 -7% Nagaland 36 41 14% 107 111 4% Manipur 50 53 6% 164 133 -19% Mizoram 41 59 46% 108 132 22% Tripura 70 80 14% 164 198 21% Meghalaya 69 76 9% 162 190 17% Assam 608 735 21% 1,421 1,570 10% West Bengal 2,416 2,640 9% 3,987 4,434 11% Jharkhand 952 934 -2% 1,202
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Goods and Services Tax – GST Dated:- 27-4-2024 – News – Important Update: Enhancement in the GST Portal Dated:- 27-4-2024 – Dear Taxpayers, 1. GSTN is pleased to inform that an enhanced version of the GST portal would be launched on 3rd May 2024. The effort is to improve user experience and ensure that the information you need is accessible and easy to navigate. 2. Key Enhancements Include (PDF with screenshots attached) : i. News and Updates Section: We have introduced a dedicated tab for all news and updates. This section now includes a beta search functionality, module wise drop downs and access to archived advisories dating back to 2017. ii. User Interface Improvements: Minor tweaks have been made to the homepage to enhance usability
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Goods and Services Tax – GST Dated:- 15-4-2024 – News – Extension of Due date of GSTR-1 for the period March 24 Dated:- 15-4-2024 – In continuation of the advisory issued on 11.04.24 regarding the due date extension for Form GSTR 1 , the Government has extended the due date of filing for March 2024 period to 12.04.24 for monthly taxpayers vide notification no. 09/24 – central tax dated 12.04.2024 . Thanking you, Team GSTN – – News – Press release – PIB Tax Management India – taxmanagementin
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Goods and Services Tax – GST Dated:- 12-4-2024 – News – Extension of GSTR-1 due date to 12th April 2024 Dated:- 12-4-2024 – GSTN has noticed that taxpayers are facing difficulties in filing GSTR-1 intermittently since yesterday due to technical issues leading to slow response on the portal. GSTN has accordingly recommended to CBIC that the due date for filing of GSTR-1 for the monthly taxpayers be extended by a day ie till 12/4/24. Thanking you, Team GSTN – – News – Press release – PIB Tax
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Goods and Services Tax – GST Dated:- 10-4-2024 – News – Advisory: Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 Dated:- 10-4-2024 – Dear Taxpayers, 1. GSTN is pleased to inform that a new feature to auto-populates the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 is now available on the GST portal. This allows for direct auto-drafting of HSN data into Table 12 based on e-Invoice data. 2. Please note that the HSN-wise summary data auto-populated into Tab
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Goods and Services Tax – GST Dated:- 9-4-2024 – News – Advisory on Reset and Re-filing of GSTR-3B of some taxpayers Dated:- 9-4-2024 – Dear Taxpayers, 1. This has reference to the facility for re-filing of GSTR-3B for some of the taxpayers. It was noticed that there were discrepancies in the returns of some taxpayers during the filing process between the saved data in the GST system and actually filed data in the fields of ITC availment and payment of tax liabilities. The matter was examined and deliberated by the Grievance Redressal Committee of the GST Council and as a facilitation measure the Committee decided that these returns shall be reset, in order to give opportunity to such taxpayers to correct the discrepancy. 2. Accordingly,
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Goods and Services Tax – GST Dated:- 3-4-2024 – News – Advisory: Self Enablement For e-Invoicing Dated:- 3-4-2024 – Dear Taxpayers, 1. If your turnover exceeds INR 5 crores in the financial year 2023-2024, you will be required to start e-Invoicing from the next financial year, i.e., from 1st April 2024 onwards 2. For those who meet the notification criteria but have not yet been enabled on the portal, you can self-enable for e-Invoicing by visiting https://einvoice.gst.gov.in and start report
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Goods and Services Tax – GST Dated:- 1-4-2024 – News – Second highest monthly Gross GST Revenue collection in March at ₹1.78 lakh crore; Records 11.5% y-o-y growth (18.4% on net basis) Dated:- 1-4-2024 – Yearly gross revenue ₹20.14 lakh crore; 11.7% growth (13.4% on net basis) Gross Good and Services Tax (GST) revenue for March 2024 witnessed the second highest collection ever at ₹1.78 lakh crore, with a 11.5% year-on-year growth. This surge was driven by a significant rise in GST collection from domestic transactions at 17.6%. GST revenue net of refunds for March 2024 is ₹1.65 lakh crore which is growth of 18.4% over same period last year. Strong Consistent Performance in FY 2023-24: FY 2023-24 marks a milestone with total gross GST collection of Rs. 20.14 lakh crore exceeding ₹20 lakh crore, a 11.7% increase compared to the previous year. The average monthly collection for this fiscal year stands at ₹1.68 lakh crore, surpassing the previous year
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ds. Inter-Governmental Settlement: In the month of March, 2024, the Central Government settled ₹43,264 crore to CGST and ₹37,704 crore to SGST from the IGST collected. This translates to a total revenue of ₹77,796 crore for CGST and ₹81,450 crore for SGST for March, 2024 after regular settlement. For the FY 2023-24, the central government settled ₹4,87,039 crore to CGST and ₹4,12,028 crore to SGST from the IGST collected. The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of March, 2024 as compared to March, 2023. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of March, 2024. Chart: Trends in GST Collection Table 1: State-wise growth of GST Revenues during March, 2024 [1] State/UT Mar-23 Mar-24 Growth (%) Jammu and Kashmir 477 601 26% Himachal Pradesh 739 852 15% Punjab 1,735 2,090 20%
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n crore) Pre-Settlement SGST Post-Settlement SGST [2] State/UT 2022-23 2023-24 Growth 2022-23 2023-24 Growth Jammu and Kashmir 2,350 2,945 25% 7,272 8,093 11% Himachal Pradesh 2,346 2,597 11% 5,543 5,584 1% Punjab 7,660 8,406 10% 19,422 22,106 14% Chandigarh 629 689 10% 2,124 2,314 9% Uttarakhand 4,787 5,415 13% 7,554 8,403 11% Haryana 18,143 20,334 12% 30,952 34,901 13% Delhi 13,619 15,647 15% 28,284 32,165 14% Rajasthan 15,636 17,531 12% 35,014 39,140 12% Uttar Pradesh 27,366 32,534 19% 66,052 76,649 16% Bihar 7,543 8,535 13% 23,384 27,622 18% Sikkim 301 420 39% 839 951 13% Arunachal Pradesh 494 628 27% 1,623 1,902 17% Nagaland 228 307 35% 964 1,057 10% Manipur 321 346 8% 1,439 1,095 -24% Mizoram 230 273 19% 892 963 8% Tripura 435 512 18% 1,463 1,583 8% Meghalaya 489 607 24% 1,490 1,713 15% Assam 5,180 6,010 16% 12,639 14,691 16% West Bengal 21,514 23,436 9% 39,052 41,976 7% Jharkhand 7,813 8,840 13% 11,490 12,456 8% Odisha 14,211 16,455 16% 19,613 24,942 27% Chhattisgarh 7,489 8,175
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Goods and Services Tax – GST Dated:- 12-3-2024 – News – Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables Dated:- 12-3-2024 – It is informed to all taxpayers that as per Notification No. 26/2022 Central Tax dated 26th December 2022 two new Table 14A and Table 15A have been introduced in GSTR-1 to capture the amendment details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 or liable to pay tax u/s 9(
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Goods and Services Tax – GST Dated:- 11-3-2024 – News – Advisory: Integration of E-Waybill system with New IRP Portals Dated:- 11-3-2024 – Dear Taxpayers, 1. GSTN is pleased to announce the successful integration of E-Waybill services with four new IRP portals via NIC, enabling taxpayers to generate E-Waybills alongside E-Invoicing on these four IRPs. 2. This new facility complements the existing services available on the NIC-IRP portal, making E-Waybill services, along with E-Invoicing, avai
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Goods and Services Tax – GST Dated:- 8-3-2024 – News – Meerut CGST Commissionerate busts syndicate that fraudulently claimed Input Tax Credit of over Rs. 1,000 crore through a network of 232 fake firms, 3 arrested Dated:- 8-3-2024 – The Anti-Evasion branch of Central Goods and Services Tax (CGST) Commissionerate, Meerut, started an investigation in October 2023 into a large syndicate that fraudulently claimed Input Tax Credit (ITC) by way of fake billing. The investigation conducted so far has revealed that total number of 232 fake firms , with 91 firms registered on a single mobile number, are registered at various places across the country and have passed inadmissible ITC of around Rs. 1,048 crore. Total value of goods shown to be supp
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through fraudulently passed on ITC. Further investigation revealed bulk purchases of around Rs. 1,120 crore from two of such FFMCs from other FFMCs. However, no record of further disposal/receipt of said foreign currency has been recovered during searches. Owners/ Directors of these two FFMCs, too could not produce any record or details of ultimate recipient of the foreign currency. None of the firms that issued invoices were found in existence. However, two beneficiary firms that had availed ITC on strength of fake invoices, were existent. Further investigation into these beneficiary firms revealed that in order to justify the fake purchases as genuine purchase, they made payment to two accounts belonging to two forex companies engaged in
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Goods and Services Tax – GST Dated:- 5-3-2024 – News – Union Finance Minister Smt. Nirmala Sitharaman inaugurates first-ever National Conference of Enforcement Chiefs of the State and the Central GST Formations in New Delhi Dated:- 5-3-2024 – FM exhorts GST officials to engage with stakeholders to understand their concerns, enhance compliance, streamline processes, and work collaboratively towards making the tax system more transparent and efficient GST has simplified indirect taxation and made lives of people easier: MoS Finance Revenue Secretary outlines key priorities for an effective and efficient GST enforcement and emphasises the need for feedback to further improve policy and technology interventions CBIC Chairman highlights importance of maintaining balance between enforcement and fairness in sync with instructions of CBIC The one-day inaugural conference saw in-depth discussions on GST evasion typologies, preferred methods, and prevalent sectors, importance of collaborative
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ctor, Directorate of Enforcement (ED), Director Central Narcotics Bureau (NCB); and DG, Central Economic Intelligence Bureau (CEIB) were also present at the occasion. In her address on the occasion, the Union Finance Minister commended the untiring efforts of both the Centre and States GST formations since 2017 in making the GST a reliable, goal-oriented and capable system by leveraging technology. The Union Finance Minister urged all the GST formations to leverage technology to plug the loopholes as well provide better taxpayer services. Highlighting the importance of innovation, the Union Finance Minister advocated for sharing of emerging best practices, emphasising the need for seamless coordination across States in the larger national interest. Further, Smt. Sitharaman stressed on the significance of holding such meetings regularly among enforcement chiefs of Centre and States, and to leverage this platform for discussing obstacles, exchanging successful strategies, and collectivel
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s simplified indirect taxation and brought down the effective tax rate, thereby made lives of people easier. Shri Chaudhary exhorted the GST formations to work towards facilitating more and more taxpayers. Citing the multi-fold increase in GST collections, Shri Chaudhary appreciated the contribution of the GST authorities in achieving the vision of Prime Minister towards achieving Sabka Saath, Sabka Vikas . He credited the leadership of Prime Minister and Finance Minister in propelling India's economic journey from fragile five in 2014 to top five now. Shri Chaudhary expressed optimism about achieving a monthly target of Rs. 2 lakh crore in GST revenue soon. In his address on the occasion, Shri Sanjay Malhotra, Revenue Secretary emphasised the crucial role of enforcement in ensuring the success of the GST system. Shri Malhotra outlined key priorities – targeting high-risk areas, combating tax evaders, balancing enforcement with taxpayer rights, strengthening collaboration between c
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ide crackdown on fake registrations and bogus billing from May 2023 alone has resulted in detection of ITC tax evasion of Rs. 49,623 crore involving 31,512 bogus firms. CBIC presented that it has detected fake ITC evasion of Rs.1,14,755 crore from the year 2020 till date. Maharashtra State GST showcased the real time monitoring dashboard of suspected non-genuine tax payers (NGTPs). As on 29 th February 2024, State has identified 41,601 suspected NGTPs out of which 6,034 NGTPs were detected . It was further highlighted that detection was based on various intelligence gathered during registration, e-way bills and inputs from CBIC/other states and outlined the steps taken to improve detection rate at an early stage. During the focussed thematic sessions, the delegates from Central and State GST formations discussed various issues through in-depth discussions such as GST evasion typologies, preferred methods, and prevalent sectors, importance of collaborative efforts, need to utilize techn
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various analytical tools available to the tax officers to detect risky taxpayers and combat GST evasion. Discussion was also centred around ways of streamlining the tools and to make them available to all GST enforcement formations. DG Analytics and Risk Management showcased risk analytical tool to detect potential GST evaders early in the cycle even before filing of first return. Gujarat highlighted the recent success of GST Seva Kendras in reducing the number of fake registrations. The recent case involving fake registration wherein 20 people have been arrested under Gujarat Control of Terrorism and Organised Crime Act, 2015 was also highlighted as a case study of best practice. Karnataka highlighted unique case typologies such as bill trading in services sector and mild steel scrap, misclassification etc. West Bengal highlighted the benefits of establishing a cyber forensic lab aiding investigation of GST frauds. Uttarakhand, Sikkim and Andhra Pradesh also presented their best pract
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