Goods and Services Tax

Goods and Services Tax – GST Dated:- 4-3-2024 – News – Union Finance Minister Smt. Nirmala Sitharaman will inaugurate one-day National Conference of Enforcement Chiefs of State and Central GST formations in New Delhi Dated:- 4-3-2024 – Marking a significant step in strengthening the enforcement mechanism in Goods and Services Tax (GST), the Department of Revenue under the Ministry of Finance is organising a National Conference of Enforcement Chiefs of all State and Central Goods and Services Tax (GST) formations in New Delhi on Monday, 4 th March, 2024. Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman will inaugurate the one-day conference and also deliver the keynote address. Union Minister of State for Finance,

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, ensuring a unified and comprehensive approach. Leveraging Technology and Data: Exploring the potential of advanced technological tools and data analytics to enhance the accuracy and efficiency of enforcement efforts. Balancing Ease of Doing Business: Striking a crucial equilibrium between facilitating a smooth business environment and implementing effective, deterrent enforcement measures. Embracing the spirit of cooperative federalism as exemplified by GST, this conference serves as a valuable platform for both Centre and State GST Enforcement authorities to share best practices, foster mutual learning, and collectively strengthen the GST administration. – – News – Press release – PIB Tax Management India – taxmanagementindia – taxmana

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Goods and Services Tax – GST Dated:- 1-3-2024 – News – Average monthly gross collection for FY2023-24 is ₹1.67 lakh crore, exceeding ₹1.5 lakh for FY2022-23 Gross GST collection reaches ₹18.40 lakh crore for FY2023-24, grows 11.7% Y-o-Y Net revenue at ₹1.51 lakh crore is up 13.6% for the month and up by 13% for the year at ₹16.36 lakh crore Gross Goods and Services Tax (GST) revenue collected for February 2024 is ₹1,68,337 crore , marking a robust 12.5% increase compared to that in the same month in 2023. This growth was driven by a 13.9% rise in GST from domestic transactions and 8.5% increase in GST from import of goods. GST revenue net of refunds for February 2024 is ₹1.51 lakh crore which is a growth of 13.6% over that for the same period last year. Strong Consistent Performance in FY 2023-24: As of February 2024, the total gross GST collection for the current fiscal year stands at ₹18.40 lakh crore , which is

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;35,953 crore to SGST from the IGST collected. This translates to a total revenue of ₹73,641 crore for CGST and ₹75,569 crore for SGST 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 February, 2024 as compared to February, 2023. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of February, 2024. Chart: Trends in GST Collection Table 1: State-wise growth of GST Revenues during February, 2024 State/UT Feb-23 Feb-24 Growth (%) Jammu and Kashmir 434 532 23% Himachal Pradesh 691 746 8%

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265 299 13% Arunachal Pradesh 78 101 29% Nagaland 54 51 -5% Manipur 64 56 -13% Mizoram 58 49 -14% Tripura 79 85 8% Meghalaya 189 193 2% Assam 1,111 1,390 25% West Bengal 4,955

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19% Goa 493 581 18% Lakshadweep 3 2 -36% Kerala 2,326 2,688 16% Tamil Nadu 8,774 9,713 11% Puducherry 188 231 23% Andaman and Nicobar Islands 31 39 28% Telangana 4,424 5,211 18% Andhra Pradesh 3,557 3,678

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2,680 26% 6,672 7,415 11% Himachal Pradesh 2,150 2,371 10% 5,133 5,138 0% Punjab 7,023 7,689 9% 17,810 20,240 14% Chandigarh 577 626 9% 1,963 2,117 8% Uttarakhand 4,365 4,934 13% 6,997 7,708 10% Haryana 16,547 18,568

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877 13% Arunachal Pradesh 422 548 30% 1,451 1,721 19% Nagaland 203 270 33% 884 955 8% Manipur 288 310 8% 1,318 1,011 -23% Mizoram 189 245 29% 798 879 10% Tripura 390 455 17% 1,348

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Chhattisgarh 6,765 7,417 10% 10,320 12,450 21% Madhya Pradesh 9,893 11,865 20% 25,483 30,386 19% Gujarat 34,364 38,465 12% 52,751 58,317 11% Dadra and Nagar Haveli and Daman and Diu 581 599 3% 1,093 1,006 -8% Maharashtra 77,909 91,584 18% 1,18,392 1,34,593 14%

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426 467 10% 1,069 1,255 17% Andaman and Nicobar Islands 165 191 16% 445 487 9% Telangana 15,294 18,175 19% 34,686 36,949 7% Andhra Pradesh 11,462 12,695 11% 26,121 28,873 11% Ladakh 160 230 44% 494 620 25% Other Territory

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Goods and Services Tax – GST Dated:- 29-2-2024 – News – Instances of Delay in registration reported by some Taxpayers despite successful Aadhar Authentication in accordance with Rule 8 and 9 CGST, Rules, 2017 Dated:- 29-2-2024 – Dear Taxpayers, In accordance with Rule 9 of the Central Goods and Services Tax (CGST) Rules, 2017 , pertaining to the verification and approval of registration applications, following is informed: Where a person has undergone Aadhaar authentication as

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Goods and Services Tax – GST Dated:- 21-2-2024 – News – Advisory: Enhanced E-Invoicing Initiatives & Launch of Enhanced https://einvoice.gst.gov.in portal Dated:- 21-2-2024 – Dear Taxpayers, 1. GSTN on occasion of one year of the successful going live with the additional five new IRP portals, the e-invoice master information portal, and the e-invoice QR Code Verifier app, announces the launch of the revamped e-invoice master information portal https://einvoice.gst.gov.in . This enhancement is part of ongoing effort to further improve taxpayer services. New Features of the revamped E-Invoice Master Information Portal are as follows: i. PAN-Based Search : Users can check the e-invoice enablement status of entities using

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vi. Daily IRN Count Statistics : The portal now includes statistics on the daily Invoice Reference Number (IRN) generation count. vii. Dedicated Section on Mobile App : Information and support for the e-invoice QR Code Verifier app are readily available. viii. Improved Accessibility Compliance and UI/UX : Adhering to the GIWG guidelines, the portal now offers improved features such as contrast adjustment, text resizing buttons, and screen reader support for enhanced accessibility. ix. Updated Website Policy : The website policy has been thoroughly updated including the website archival policy, content management moderation policy, and web information manager details. 2. In the past

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ough a mobile app, all free of cost, making the process accessible and convenient for taxpayers nationwide. c. Hourly Auto population of e-invoices in GSTR-1 from new IRPs. Additionally, we are working with NIC-IRP to enable hourly auto-population of e-invoices in GSTR-1 reported on the NIC-IRP 1 2 portal. d. E-invoice download for past six months for both buyers and sellers via e-invoice portals and G2B APIs. e. E-invoice QR code verifier App for verification of e-invoice, and search IRN functionality for online verification of IRN. 3. Additionally, an enhanced version of the e-invoice verifier app, packed with new features, will be launched shortly. 4. GSTN remains dedicated to ex

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Goods and Services Tax – GST Dated:- 15-2-2024 – News – Department of Revenue, Ministry of Finance, invites applications for appointment to the posts of the Judicial Members, Technical Members (Centre) and Technical Member (State) in Principal Bench and States Benches of GST Appellate Tribunal Dated:- 15-2-2024 – Eligible candidates are required to apply online and application portal would be accessible from 19.02.2024 until 1700 Hours on 31.03.2024 The Department of Revenue (DoR), Ministry of Finance has invited applications for appointment to the posts of the Judicial Members, Technical Members (Centre) and Technical Member (State) in the Principal bench and States benches of GST Appellate Tribunal (GSTAT). GSTAT is the sec

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itigation in matters relating to indirect taxes Technical Member (Centre) 32 Officers with atleast 25 years of experience in Group A in Indian Revenue Service (Customs and Indirect Tax), or All India Service with at least 3 years in indirect taxes or finance and tax in the Central Government. Technical Member (State) 1 Officers with atleast 25 years of experience in Group A or equivalent in the State Government not below the rank of Additional Commissioner of VAT of SGST, or All India Service with at least 3 years in indirect taxes or finance and tax in the State Government.

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through details posted on the website and apply online as per their eligibility and the procedure mentioned therein. The Government shall appoint the Members on the recommendations of a Search-Cum-Selection Committee. The Applications received would be scrutinised with respect to suitability of application for the posts having regard to the qualifications and relevant experience of candidates. Shortlisted candidates may be called for personal interaction by the Committee, if deemed necessary and proper. The Committee shall recommend a panel of suitable candidates, on the basis of overall evaluation, to the Government to make the appointments. All further communication regarding the selection process would be updated in the DoR web

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Goods and Services Tax – GST Dated:- 5-2-2024 – News – Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST Dated:- 5-2-2024 – Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST: Please see the enclosed notice, published on the CBIC website on 04th Jan 2024, calling for feedback/ suggestions

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Goods and Services Tax – GST Dated:- 1-2-2024 – News – ₹1,72,129 crore gross GST revenue collected during January 2024; records 10.4% Year-on-Year growth Dated:- 1-2-2024 – At ₹1,72,129 crore, GST collections are 2nd highest ever; crosses ₹1.70 lakh crore mark for the third time in FY 2023-24 With overall collection reaching ₹16.69 lakh crore, GST collections register 11.6% Y-o-Y growth in 10-month period The gross GST revenue collected in the month of January, 2024 (till 05:00 PM of 31.01.2024) is ₹1,72,129 crore, which shows a 10.4% Year-o-Year (Y-oY) growth over the revenue of ₹155,922 crore collected in January 2023 (till 05:00 PM on 31.01.2023) . Notably, this is the second highest

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Goods and Services Tax – GST Dated:- 24-1-2024 – News – Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017. Dated:- 24-1-2024 – Mandatory Bank Account Details Submission as per law : All Registered Taxpayers are required under the provisions of CGST Act, 2017 and the corresponding Rules framed thereunder to furnish details of their bank account/s within 30 days of the grant of registration or before the due date of filing GSTR-1 /IFF, whichever is earlier. Taxpayers are therefore advised to promptly furnish their bank account details, who have not provided it so far if 30 Days period is shortly going to expire to avoid disruption in business activi

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Goods and Services Tax – GST Dated:- 20-1-2024 – News – Advisory on Payment through Credit Card (CC)/Debit Card (DC) and Unified Payments Interface (UPI) Dated:- 20-1-2024 – To facilitate the taxpayer registered under GST with more methods of payment, two new facilities of payment have now been provided under e-payment in addition to net-banking. The two new methods are Cards and Unified Payments Interface (UPI). Cards facility includes Credit Card (CC) and Debit Card (DC) namely Mastercard,

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Goods and Services Tax – GST Dated:- 16-1-2024 – News – Advisory on introduction of new Tables 14 & 15 in GSTR-1 Dated:- 16-1-2024 – As per Notification No. 26/2022 Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5). These tables have now been mad

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Goods and Services Tax – GST Dated:- 8-1-2024 – News – To curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments, across the country are carrying out a focused drive on the issue of non-existent / bogus registrations and issuance of fake invoices without any underlying supply of goods and services. Since the initiation of the special drive against fake registrations in mid-May 2023, a total of 29,273 bogus firms involved in suspected Input Tax Credit (ITC) evasion of Rs. 44,015 crore have been detected. This has saved Rs. 4,646 crore of which Rs. 3,802 crore is by blocking of ITC and Rs. 844 crore is by way of recovery. So far, 121 arrests have been made in the cases. In the quarter ending December, 2023, 4,153 bogus firms that involved suspected ITC evasion of around Rs. 12,036 crore were detected. 2,358 of these bogus firms were detected by the Central

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23 Name of the State/UT Number of bogus firms detected Tax Evasion suspected (Rs Cr.) ITC amount blocked / recovered ( Rs Cr.) Arrests Made Fake firms per lakh registered firms Andhra Pradesh 19 765 11 0 5 Arunachal Pradesh 0 13 14 0 0 Assam 19 116 67 0 8 Bihar 30 148 88 0 5 Chandigarh 2 5 1 0 6 Chhattisgarh

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0 2 Jharkhand 23 110 2 0 11 Karnataka 223 397 59 2 22 Kerala 42 152 4 0 10 Ladakh 0 0 0 0 0 Madhya Pradesh 70 158 22 1 13 Maharashtra 926 2201 102 11 54 Manipur 0 0 0 0 0 Meghalaya

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18 Tamil Nadu 185 494 374 1 16 Telangana 117 536 235 1 23 Tripura 9 20 0 0 29 Uttar Pradesh 443 1645 44 5 24 Uttarakhand 66 88 0 0 33 West Bengal 126 343 18 0 17 And. Nicobar Is 0 0 0 0 0 Lakshadweep

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Goods and Services Tax – GST Dated:- 1-1-2024 – News – Gross GST collection averages ₹1.66 lakh crore in first 9 months of FY24 ₹1,64,882 crore gross GST revenue collection for December, 2023 During the April-December 2023 period, gross GST collection witnessed a robust 12% y-o-y growth, reaching ₹14.97 lakh crore , as against ₹13.40 lakh crore collected in the same period of the previous year (April-December 2022). The average monthly gross GST collection of ₹1.66 lakh crore in the first 9-month period this year represents a 12% increase compared to the ₹1.49 lakh crore average recorded in the corresponding period of FY23. The gross GST revenue collected in the month of December, 2023 is ₹1,64,882 crore out of which CGST is ₹30,443 crore, SGST is ₹37,935 crore, IGST is ₹84,255 crore (including ₹41,534 crore collected on import of goods) and cess is ₹12,249 crore (including ₹1,079 cr

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h State till the month of December 2023. Chart: Trends in GST Collection Table -1: State-wise growth of GST Revenues during December, 2023 State/UT Dec-22 Dec-23 Growth (%) Jammu and Kashmir 410 492 20% Himachal Pradesh 708 745 5% Punjab 1,734 1,875 8% Chandigarh 218 281 29% Uttarakhand 1,253 1,470 17% Haryana 6,678 8,130

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zoram 23 27 18% Tripura 78 79 2% Meghalaya 171 171 0% Assam 1,150 1,303 13% West Bengal 4,583 5,019 10% Jharkhand 2,536 2,632 4% Odisha 3,854 4,351 13% Chhattisgarh 2,585 2,613 1% Madhya Pradesh

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9,888 19% Puducherry 192 232 21% Andaman and Nicobar Islands 21 28 35% Telangana 4,178 4,753 14% Andhra Pradesh 3,182 3,545 11% Ladakh 26 58 127% Other Territory 249 227 -9% Center Jurisdiction 179 243 36% Grand Total 1,08,394

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16,382 14% Chandigarh 451 495 10% 1,582 1,708 8% Uttarakhand 3,568 4,046 13% 5,758 6,288 9% Haryana 13,424 14,992 12% 23,134 25,733 11% Delhi 10,167 11,544 14% 21,426 23,611 10% Rajasthan 11,483 12,732 11% 25,903 28,794 11%

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216 254 18% 1,046 813 -22% Mizoram 130 197 51% 623 707 14% Tripura 311 375 21% 1,074 1,166 9% Meghalaya 339 438 29% 1,087 1,244 14% Assam 3,785 4,346 15% 9,280 10,727 16% West Bengal 1

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12% 42,354 46,624 10% Dadra and Nagar Haveli and Daman and Diu 479 481 0% 889 804 -10% Maharashtra 63,169 74,589 18% 95,981 1,08,887 13% Karnataka 25,976 30,070 16% 48,642 54,881 13% Goa 1,435 1,685 17% 2,606 2,951 13% Lakshadweep 7 17 153%

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7,964 29,889 7% Andhra Pradesh 9,298 10,407 12% 21,137 23,481 11% Ladakh 123 186 51% 420 523 25% Other Territory 135 182 35% 420 903 115% Grand Total 3,01,175 3,46,938 15% 5,71,807 6,39,052 12% – News – Press release – PIB Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TM

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Goods and Services Tax – GST Dated:- 1-1-2024 – News – Dear Taxpayers, The following Functionalities are made available on the portal for the GTA Taxpayers. 1. Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers: As per the Notification No. 06/2023-Central Tax (Rate), dated 26.07.2023 , the option by GTA to pay GST on Forward Charge mechanism or the Reverse Charge mechanism respectively on the services supplied by them during a Financial Year shall be exercised by making a declaration in Annexure V or Annexure VI from the 1 st January of the current Financial Year till 31 st March of the current Financial Year, for the next Financial Year. To comply with the above notification, o

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GST on Forward Charge mechanism on the services supplied the Newly registered taxpayers can now be able to file their declaration within the specified due date for the current Financial Year i.e. 2023-2024 and onwards. The due date (before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later) is now being configured by the system and the same would be displayed to the newly registered taxpayers on their dashboard. The newly registered GTA taxpayers can now file their online declaration on the portal for the current FY within the specified due date. To Access: Post login on the FO portal-Click YES on the pop up message on post login (or) N

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r the FY 2023-24, he need not to file it again on the portal for the FY 2024-25 or any succeeding FY. By utilizing the manual upload facility, you can upload the legible copy of duly acknowledged manually filed Annexure V for 2023-24, with correct particulars. To Access: Post login on the FO portal-Navigate to Services User Services GTA Upload Manually Filed Annexure V. 4. As per the above notification, the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism. 5. However, the GTAs who filed declaration for th

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Goods and Services Tax – GST Dated:- 29-12-2023 – News – Advisory: Date extension for reporting opening balance for ITC reversal Dated:- 29-12-2023 – 1. In order to facilitate the taxpayers in correct and accurate reporting of ITC reversal and reclaim thereof and to avoid clerical mistakes, a new ledger namely Electronic Credit and Re-claimed Statement was introduced on the GST portal. This statement was made available to help the taxpayers in tracking their ITC that has been reversed in Ta

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Goods and Services Tax – GST Dated:- 14-12-2023 – News – A S INTRODUCED IN L OK S ABHA BILL NO. 159 OF 2023 A Bill further to amend the Central Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows :- Short title. 1 . This Act may be called the Central Goods and Services Tax (Second Amendment) Act, 2023. Amendment of section 110. 2 . In section 110 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , ( A ) in sub-section (1), ( I ) in clause (b), after sub-clause (ii), the following sub-clause shall be inserted, namely: (iii) has been an advocate for ten years with substantial experience in litigation in

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uted; ( C ) in sub-section (10), for the words, sixty-five years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years , the words sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above shall be substituted. STATEMENT OF OBJECTS AND REASONS Section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Constitution of Goods and Services Tax Appellate Tribunal, which is the second appellate authority within the Goods and Services Tax framework for hearing appeals against the orders passed by the Appellate Authority under the Central Goods and Services Tax

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Goods and Services Tax – GST Dated:- 2-12-2023 – News – Gross GST collection crosses ₹1.60 lakh crore mark for the sixth time in FY 2023-24 GST collection higher by 11.9% Y-o-Y for FY2023-24 upto November, 2023 The gross GST revenue collected in the month of November, 2023 is ₹1,67,929 crore out of which CGST is ₹30,420 crore , SGST is ₹38,226 crore , IGST is ₹87,009 crore (including ₹39,198 crore collected on import of goods) and cess is ₹12,274 crore (including ₹ 1,036 crore collected on import of goods). The government has settled ₹37,878 crore to CGST and ₹31,557 crore to SGST from IGST. The total revenue of Centre and the States in the month of November, 2023 after regular settlement is ₹68,297 crore for CGST and ₹69,783 crore for the SGST. The revenues for the month of November, 2023 are 15% higher than the GST revenues in the same month last year and highest for any month year-on-yea

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State-wise growth of GST Revenues during November, 2023 (Rs. Crore) State/UT Nov-22 Nov-23 Growth (%) Jammu and Kashmir 430 469 9% Himachal Pradesh 672 802 19% Punjab 1,669 2,265 36% Chandigarh 175 210 20% Uttarakhand 1,280 1,601 25% Haryana 6,769 9,732 44% Delhi 4,566

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37% Tripura 60 83 39% Meghalaya 162 163 1% Assam 1,080 1,232 14% West Bengal 4,371 4,915 12% Jharkhand 2,551 2,633 3% Odisha 4,162 4,295 3% Chhattisgarh 2,448 2,936 20% Madhya Pradesh 2,890 3,646 26%

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209 228 9% Andaman and Nicobar Islands 23 31 37% Telangana 4,228 4,986 18% Andhra Pradesh 3,134 4,093 31% Ladakh 50 62 25% Other Territory 184 222 21% Center Jurisdiction 154 223 45% Grand Total 1,06,416 1,27,695 20% Table-2: SGST SGST portion of I

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Uttarakhand 3,193 3,625 14% 5,157 5,586 8% Haryana 12,052 13,415 11% 20,761 23,134 11% Delhi 9,127 10,340 13% 19,202 21,037 10% Rajasthan 10,146 11,348 12% 22,853 25,699 12% Uttar Pradesh 17,924 21,624 21% 43,951 49,282 12% Bihar 4,715 5,377 14% 15,672 16,991 8% Sikkim 202

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32% 961 1,103 15% Assam 3,379 3,885 15% 8,236 9,553 16% West Bengal 14,298 15,600 9% 25,878 28,042 8% Jharkhand 4,947 5,866 19% 7,374 8,116 10% Odisha 9,279 10,626 15% 12,486 15,515 24% Chhattisgarh 4,838 5,398 12% 7,366 8,831 20% Madhya Pradesh 6,979 8,496 22% 17,772

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69 239% Kerala 8,005 9,171 15% 19,657 20,623 5% Tamil Nadu 23,802 27,046 14% 38,849 42,472 9% Puducherry 308 330 7% 793 933 18% Andaman and Nicobar Islands 123 140 14% 322 347 8% Telangana 10,926 12,994 19% 24,460 26,691 9% Andhra Pradesh 8,325 9,291 12% 18,742 20,952

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Goods and Services Tax – GST Dated:- 1-12-2023 – News – Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh Dated:- 1-12-2023 – 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 photograph of the applicant along with the verification of the original copy of the

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or OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed 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. Once 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. 6. At the time of the visit of GSK, the applicant is required to carry the following details. (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-m

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Goods and Services Tax – GST Dated:- 29-11-2023 – News – 1. Amnesty for Taxpayers: The GST Council, in its 52nd meeting , recommended granting amnesty to taxpayers who could not file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017 , against the demand order under section 73 or 74 of the CGST Act, 2017 , passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107 . 2. In compliance with the above GST Council recommendation, the government has issued Notification No. 53/2023 on November 2, 2023. 3. Taxpayers can now file an appeal in FORM GST APL-01 on th

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ppeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023 . The payment should be made against the demand order using the Payment towards demand facility available on the GST portal. The navigation step for making this payment is provided: Login Services Ledgers Payment towards Demand. 5. Taxpayers who have previously filed an appeal but it was rejected as time barred in APL-02 by the Appellate authority, then the taxpayer would be able to refile the appeal. However, in case, the taxpayers face any issue while re-filing APL-01 , a ticket shall be raised on the Grievance redressal portal: https://selfservice.gstsystem.in . T

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Goods and Services Tax – GST Dated:- 21-11-2023 – News – CGST Delhi East busts a syndicate of 48 fake firms availing fraudulent ITC of over ₹199 crores in “Operation Clean Sweep”, 3 arrested Dated:- 21-11-2023 – The Central Goods and Services Tax (CGST) Delhi East Commissionerate has busted a syndicate of 48 interconnected fake firms availing fraudulent ITC of over ₹199 crores in Operation Clean Sweep . The CGST Delhi East commenced coordinated Operation Clean Sweep against fake billers, based on gathered human intelligence which was further developed through data mining and data analysis aided by on ground intelligence. In the first wave of the operation, a total of 48 fake/bogus firms either non-existent or paper f

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Goods and Services Tax – GST Dated:- 18-11-2023 – News – Comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting Dated:- 18-11-2023 – You can access and download the above said documents by clicking on the link below: https://tutorial.gst.gov.in/downloads/news/e-invoice_api_integration_guide_irps.pdf Thanking you, Team GSTN – – News – Press release – PIB Tax Management India – taxmanagementindia – taxmanagement – taxmanageme

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Goods and Services Tax – GST Dated:- 16-11-2023 – News – Tirupati Commissionerate boosted revenue collection with an impressive growth of about 300% after introduction of the GST regime, says Union Finance Minister Revenue Secretary Shri Sanjay Malhotra exhorts CBIC officers to continue to focus on grievance redressal mechanism for the taxpayers Over the past five years, 54 proposals for construction of offices amounting to about Rs. 2,200 crore sanctioned: CBIC Chairman CGST Tirupati Commissionerate has grown from annualised figure of Rs. 2,815 crore for FY 2017-18 to Rs. 8,275 crore during 2022-23: Zonal Member CBIC Union Finance Corporate Affairs Minister Smt. Nirmala Sitharaman gave a virtual address on the occasion of Bhoomi Pooja and Foundation Stone laying ceremony of GST Bhavan, Tirupati CGST Commissionerate, today. The new GST Bhawan reflects the Central Government's commitment to bolstering infrastructure and efficiency in tax administration. Shri Sa

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8,264 crore last year and Rs. 5,019 crore upto September 2023. The Commissionerate has seen much progress in the recent past few years posting an impressive growth of about 300% in the GST regime. The major contributor for this striking growth is from manufacture of passenger vehicles, cement, and automotive batteries. Bhoomi Pooja and unveiling of plaque for the foundation stone was done by Chairman CBIC During his virtual address, Shri Malhotra, while appreciating the Bhoomi Pooja of the Tirupati Commissionerate and also acknowledging the various infrastructure-related projects being taken up by CBIC, said that revenue growth and law enforcement should work hand-in-hand and all the matters related to prosecution should be expedited and brought to logical conclusion in time. Shri Malhotra also exhorted all the officers to continue to focus on grievance redressal mechanism for the taxpayers. During his address on the occasion, Shri Sanjay Kumar Agarwal apprec

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annualised figure of Rs. 2,815 crore for the FY 2017-18 to Rs. 8,275 crore during 2022-23 reflecting impressive increase of nearly 3 times and CAGR of 19.7%. Similarly, the taxpayer base has increased significantly from 22,400 (as on 31.10.2017) to 57,481 (as on 30.10.2023) during these six years registering an increase by 2.5 times or magnificent CAGR of 17%. Shri Ranjan said that Commissionerate s contribution to the Zonal revenue collection has increased from 26% to 36% during these six years. Similarly, the taxpayer base of Tirupati Commissionerate as a percentage of zonal base has increased from 29% to 33% during these six years. Tirupati Central GST Commissionerate, covering Tirupati and its surrounding regions, plays a vital role in facilitating economic activities and ensuring compliance. The new office building will not only provide a state-of-the-art workspace for the dedicated officers but also enhance the overall taxpayer experience. The construction of the of

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Goods and Services Tax – GST Dated:- 16-11-2023 – News – Difference in Input Tax Credit (ITC) available in GSTR-2B ITC claimed in the GSTR-3B Dear Taxpayers, 1. It is informed that GSTN has developed a functionality to generate automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in Input tax credit available in GSTR-2B statement ITC claimed in GSTR-3B return online as directed by the GST Council. This feature is now live on the GST portal. 2. This functionality compares the ITC declared in GSTR-3B /3BQ with the ITC available in GSTR-2B /2BQ for each return period. If the claimed ITC in GSTR 3B exceeds the available ITC in GSTR-2B by a predefined limit or the percen

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Goods and Services Tax – GST Dated:- 16-11-2023 – News – ITC Reversal on Account of Rule 37(A) Dated:- 16-11-2023 – 1. Vide Rule 37A of CGST Rules, 2017 the taxpayers have to reverse the Input Tax Credit (ITC) availed on such invoice or debit note, the details of which have been furnished by their supplier in their GSTR-1 /IFF but the return in FORM GSTR-3B for the said period has not been furnished by their supplier till the 30th day of September following the end of financial year in which the Input Tax Credit in respect of such invoice or debit note had been availed. 2. The said amount of ITC is required to be reversed by such taxpayers, while furnishing a return in FORM GSTR-3B on or before the 30th day of November foll

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Goods and Services Tax – GST Dated:- 10-11-2023 – News – Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 Dated:- 10-11-2023 – 1) Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn't file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017 , against the demand order under section 73 or 74 of the CGST Act, 2017 , passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107 . 2) In compliance wit

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e payment before entertaining the appeal and any appeal filed without proper payment may be dealt with as per the legal provisions. 4) If a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023. The payment should be made against the demand order using the 'Payment towards demand' facility available on the GST portal. The navigation step for making this payment is provided: Login Services Ledgers Payment towards Demand. 5) Taxpayers who have any queries or require assistance can raise a complaint on the official website at https://selfservice.gstsystem.in . Thanking you, Team GSTN

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