Goods and Services Tax

Central Goods and Services Tax (Second Amendment) Act, 2023 – As Introduced in Lok Sabha
GST
Dated:- 14-12-2023

AS INTRODUCED IN LOK SABHA
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 experie

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age-limit specified above" shall be substituted;
(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 Appe

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GST Revenue collection for November 2023, at 1,67,929 lakh crore records highest growth rate of 15% Y-o-Y
GST
Dated:- 2-12-2023

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

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3.
Chart: Gross GST Collection (Rs. crore)
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
5,347
17%
Rajasthan
3,618
4,682
29%
Uttar Pradesh
7,254
8,973
24%
Bihar
1,317
1,388
5%
Sikkim
209
234
12%
Arunachal Pradesh
62
92
48%
Nagaland
34
67
99%
Manipur
50
40
-21%
Mizoram
24
33
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%
Gujarat
9,333
10,853
16%
Dadra and Nagar Haveli
and Daman & Diu
305
333
9%
Maharashtra
21,611
25,585
18%
Karnataka
10,238
11,970
17%

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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
321
59%
558
677
21%
Arunachal Pradesh
311
418
34%
1,059
1,276
21%
Nagaland
138
206
49%
635
701
10%
Manipur
190
229
20%
924
730
-21%
Mizoram
117
182
56%
557
634
14%
Tripura
272
335
23%
955
1,037
9%
Meghalaya
298
394
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
20,673
16%
Gujarat
24,753
27,671
12%
37,497
41,545
11%
Dadra and
Nagar Haveli
and Daman and Diu
427
426
0%
792
699
-12%
Maharashtra
55,650
65,983
19%
84,633
96,551
14%
Karnataka
23,026
26,713
16%
43,152
48,766
13%
Goa
1,272
1

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Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh
GST
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 documents uploaded with the application.
2. The

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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-mail
(c) Aadhaar Number
(d) the original documents that were uploaded

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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
GST
Dated:- 29-11-2023

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

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er 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 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

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CGST Delhi East busts a syndicate of 48 fake firms availing fraudulent ITC of over 199 crores in “Operation Clean Sweep”, 3 arrested
GST
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 firms – have been identified that were dealing in

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Comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting
GST
Dated:- 18-11-2023

You can access and download the above said documents

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Union Finance Minister Smt. Nirmala Sitharaman virtually addresses on Bhoomi Pooja and Foundation Stone laying ceremony of GST Bhawan, Tirupati
GST
Dated:- 16-11-2023

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 Ce

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s has been given for the State of Andhra Pradesh. Tirupati Commissionerate has collected GST Revenue of Rs. 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

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njan said revenue for CGST Tirupati Commissionerate has grown from the 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

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Advisory for Online Compliance Pertaining to ITC mismatch -GST DRC-01C
GST
Dated:- 16-11-2023

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. T

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ITC Reversal on Account of Rule 37(A)
GST
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 invoi

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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
GST
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 with the above GST Council's recommendation, the government ha

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Union Finance Minister Smt. Nirmala Sitharaman launches 12 GST Seva Kendras in Vapi, Gujarat
GST
Dated:- 8-11-2023

Mera Bill Mera Adhikaar campaign a great success: State FM Shri Kanubhai Desai
6 customers emerge winners of Rs 10 lakh under Mera Bill Mera Adhikaar Scheme of CBIC
Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman today launched 12 Goods and Services Tax (GST) Seva Kendras at Gyandham School, Vapi, in Gujarat.
The Union Finance Minister also gave away prizes to 6 customers with a cheque award of Rs 10 lakh to who participated in Mera Bill Mera Adhikaar scheme. The winners had uploaded their valid GST bills on the app after making a purchase.
Speaking on the occasion, the Finance Minist

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ase. It is the right of the consumer to take the bill and it is the duty of the trader-shopkeeper to pay the bill, Smt. Sitharaman added.
The Finance Minister said that such incentives will encourage more and more people to take bills and upload bills on the portal for participate in the scheme.
Mera Bill Mera Adhikaar (MBMA) is a scheme was launched by the CBIC on 1st Sept. 2023 to promote the culture of generating bills/invoices during sale purchase transactions. A campaign in support of the MBMA scheme to create awareness among the people is already going on.
State Finance Minister Shri Kanubhai Desai thanked the Union Finance Minister for gifting the GST Seva Kendra to Vapi on the occasion of Diwali and said when GST was implemented,

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DGGI Meerut Officials bust a massive syndicate involving 102 fake entities with a staggering turnover of Rs. 1,481 crore, four held
GST
Dated:- 7-11-2023

In a significant breakthrough, the Directorate General of Goods and Services Tax Intelligence (DGGI), Meerut Zonal Unit, has accomplished a major feat by cracking down on a large-scale fake invoicing syndicate that issued invoices with a taxable turnover of Rs. 1,481 crore, resulting in passing on of fraudulent Input Tax Credit of Rs. 275 crore through 102 fake firms to over 1,000 beneficiary companies.
Through meticulous data mining and application of mind, the DGGI Meerut Zonal Unit has successfully dismantled a major syndicate operated by four masterminds. One of them, wo

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sale-purchase ledgers of the fraudulent firms, took place. To aid in their operations, the syndicate recruited several assistants. Further, the syndicate maintained connections with numerous middlemen who provided essential information for generating counterfeit invoices to benefit the ultimate beneficiaries. As the investigation unfolds, it has also revealed the involvement of bank officials in the establishment of bank accounts under the names of fictitious firms.
During the operation, DGGI officers conducted coordinated raids at multiple locations and seized a vast cache of incriminating evidence, including Laptops, desktops, Electronic Storage Devices, PAN Card, Aadhar Card, Cheque-Books, more than 25 mobiles, SIM Cards used for recei

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Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry
GST
Dated:- 6-11-2023

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 documents uploaded with the application.

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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-mail
(c) Aadhaar Numb

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GST revenue collection for October 2023 is second highest ever, next only to April 2023, at 1.72 lakh crore; records increase of 13% Y-o-Y
GST
Dated:- 1-11-2023

Revenue from domestic transactions (including import of services) is also 13% higher Y-o-Y
Average gross monthly GST collection in FY 2023-24 now stands at ₹1.66 lakh crore; 11% higher Y-o-Y
The gross GST revenue collected in the month of October, 2023 is ₹ 1,72,003 crore out of which ₹ 30,062 crore is CGST, ₹ 38,171 crore is SGST, ₹ 91,315 crore (including ₹ 42,127 crore collected on import of goods) is IGST and ₹ 12,456 crore (including ₹ 1,294 crore collected on import of goods) is cess.
The government has settled &

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enues during the current year. The table below shows the state-wise figures of post settlement GST revenue of each State till the month of October 2023.
Chart: Trends in GST Collection
Table: SGST & SGST portion of IGST settled to States/UTs
April-October (Rs. in crore)
Pre-Settlement SGST
Post-Settlement SGST1
State/UT
2022-23
2023-24
Growth
2022-23
2023-24
Growth
Jammu and Kashmir
1,318
1,762
34%
4,299
4,817
12%
Himachal Pradesh
1,341
1,546
15%
3,368
3,302
-2%
Punjab
4,457
4,903
10%
11,378
13,115
15%
Chandigarh
351
389
11%
1,227
1,342
9%
Uttarakhand
2,805
3,139
12%
4,513
4,890
8%
Haryana
10,657
11,637
9%
18,291
20,358
11%
Delhi
8,000
9,064
13%
16,796
18,598
11%
Rajasthan
8,832

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05
11%
32,943
36,322
10%
Dadra and Nagar Haveli and Daman and Diu
381
372
-3%
709
606
-15%
Maharashtra
48,870
58,057
19%
74,612
84,712
14%
Karnataka
20,165
23,400
16%
37,924
42,657
12%
Goa
1,111
1,307
18%
2,024
2,299
14%
Lakshadweep
6
16
162%
18
66
259%
Kerala
7,016
8,082
15%
17,450
18,370
5%
Tamil Nadu
20,836
23,661
14%
34,334
37,476
9%
Puducherry
271
288
6%
695
833
20%
Andaman and Nicobar Islands
112
125
12%
287
311
8%
Telangana
9,538
11,377
19%
21,301
23,478
10%
Andhra Pradesh
7,347
8,128
11%
16,441
18,488
12%
Ladakh
81
121
49%
311
377
21%
Other Territory
97
140
44%
281
685
144%
Grand Total
2,35,167
2,70,777
15%
4,46,167
4,97,562
12%
1

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Advisory related to changes in GSTR-5A
GST
Dated:- 28-10-2023

"Notification 51/2023 dated 29.09.2023 has introduced Table 5B in GSTR 5A w. e. f 01.10.2023. In this notification, Tab

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In fight against fake ITC, DGGI detects more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion with the arrest of 500 persons between April 2020 to September 2023
GST
Dated:- 19-10-2023

In FY23-24, DGGI detects Rs. 1.36 lakh crore overall GST evasion involving voluntary payment of Rs. 14,108 crore
Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC) to plug the leakage in Government revenue from November, 2020, and continues to check ITC evasion actively. From April 2020 to September 2023, more than 6,000 fake ITC cases

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Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A
GST
Dated:- 18-10-2023

General: In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory, is liable to get registered in GST and is required to pay tax on such supply. In this context, every person located outside taxable territory making such supplies of online money gaming to a person in India is now mandated to take registration/amend his existing registration in accordance with the proposed Row (iia) in FORM GST REG-10 and also required to furnish information

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to be declared in Row (iia) of the Form GST REG-10 while applying for registration. Existing already registered taxpayers of OIDAR services also would have to amend their registrations by furnishing the said information at Row (iia).
b) As a workaround, it is hereby advised that any person engaged in the supply of Online Money Gaming, who is required to be registered in accordance with the recent amendments, can file their registration application in the existing Form GST REG-10 itself. Along with the said application, such person will also be required to upload a pdf copy of the information furnished in Row 2(iia) of the amended FORM GST REG-10 in the 'Documents Upload' section available in the Part -A of Form GST REG-10 (in the enclose

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n and database access or retrieval services
(c) Both (a) and (b) above
Part -B
2.
Date of commencement of the online service or online money gaming in India.
DD/MM/YYYY
3.
Uniform Resource Locators (URLs) of the website/ platform/ name of the application, etc, as applicable through which online money gaming or online information and database access or retrieval services are provided:
1.
2.
3…
4.
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, …………….. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable fro

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Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.
GST
Dated:- 13-10-2023

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the following conditions:
(a) such person is engaged in the supply of goods through the ECO and such supplies are made only in one State/UT,
(b) such person does not make any inter-state supply,
(c) the said person has a Permanent Account Number (PAN) under the Income Tax Act, 1961,
(d) such persons

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Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods
GST
Dated:- 13-10-2023

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers. The APIs are for validating the demographic details of the said suppliers and also for use in tracking and reporting supplies by such persons. The details of the APIs are as follows:-
a) The name of the APIs developed are :
1. Unregistered Applicants API : To get the details of Unregistered Applicant by passing the enrolment ID in the GET request
2. Unregistered Applicants Validation API: To validate the Mobile Number and Ema

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Recommendations of 52nd GST Council Meeting
GST
Dated:- 7-10-2023

Recommendations of 52nd GST Council Meeting
ST Council recommends amendments in conditions of appointment of President and Member of the proposed GST Appellate Tribunals regarding eligibility and age
GST Council recommends nil rate for food preparation of millet flour in powder form and containing at least 70% millets by weight when sold in loose form, and 5% if sold in pre-packaged and labelled form
GST Council recommends to keep Extra Neutral Alcohol (ENA) used for manufacture of alcoholic liquor for human consumption outside GST
GST Council recommends reducing GST on molasses from 28% to 5% in relief to cane farmers for faster clearance of dues and to reduce cost of manufacturing cattle feed
To promote tourism, GST Council recommends conditional and limited duration IGST exemption to foreign flag foreign going vessel when it converts to coastal run
The 52nd GST Council met under the Chairpersonship

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thread or yarn made out of metallised polyester film /plastic film, falling under HS 5605, are covered by the entry for imitation zari thread or yarn attracting 5% GST rate. However, no refund will be allowed on polyester film (metallised) /plastic film on account of inversion.
* Foreign going vessels are liable to pay 5% IGST on the value of the vessel if it converts to coastal run. GST Council recommends conditional IGST exemption to foreign flag foreign going vessel when it converts to coastal run subject to its reconversion to foreign going vessel in six months.
II. Other changes relating to Goods
* GST Council recommended to keep Extra Neutral Alcohol (ENA) used for manufacture of alcoholic liquor for human consumption outside GST. Law Committee will examine suitable amendment in law to exclude ENA for use in manufacture of alcoholic liquors for human consumption from ambit of GST.
* To reduce GST on molasses from 28% to 5%. This step will increase liquidity with mills and

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nagement and slum improvement and upgradation supplied to Governmental Authorities.
IV. Other changes relating to Services
* To clarify that job work services for processing of barley into malt attracts GST @ 5% as applicable to "job work in relation to food and food products” and not 18%.
* With effect from 1st January 2022, liability to pay GST on bus transportation services supplied through Electronic Commerce Operators (ECOs) has been placed on the ECO under section 9(5) of CGST Act, 2017. This trade facilitation measure was taken on the representation of industry association that most of the bus operators supplying service through ECO owned one or two buses and were not in a position to take registration and meet GST compliances. To arrive at a balance between the need of small operators for ease of doing business and the need of large organized players to take ITC, GST Council has recommended that bus operators organised as companies may be excluded from the purview of

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ssed on or before the 31st day of March, 2023, or whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in sub-section (1) of section 107. In all such cases, filing of appeal by the taxpayers will be allowed against such orders upto 31st January 2024, subject to the condition of payment of an amount of pre-deposit of 12.5% of the tax under dispute, out of which at least 20% (i.e. 2.5% of the tax under dispute) should be debited from Electronic Cash Ledger. This will facilitate a large number of taxpayers, who could not file appeal in the past within the specified time period.
ii) Clarifications regarding taxability of personal guarantee offered by directors to the bank against the credit limits/loans being sanctioned to the company and regarding taxability of corporate guarantee provided for related persons including corporate guarantee provided by holding company to its subsidiary company: The Counci

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not.
iii) Provision for automatic restoration of provisionally attached property after completion of one year: The Council has recommended an amendment in sub-rule (2) of Rule 159 of CGST Rules, 2017 and FORM GST DRC-22 to provide that the order for provisional attachment in FORM GST DRC-22 shall not be valid after expiry of one year from the date of the said order. This will facilitate release of provisionally attached properties after expiry of period of one year, without need for separate specific written order from the Commissioner.
iv) Clarification on various issues related to Place of Supply: The Council has recommended to issue a Circular to clarify the place of supply in respect of the following supply of services:
(i) Supply of service of transportation of goods, including by mail or courier, in cases where the location of supplier or the location of recipient of services is outside India;
(ii) Supply of advertising services;
(iii) Supply of the co-location services.

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nomic Zone developer or the Special Economic Zone unit for authorised operations on payment of integrated tax and claim the refund of tax so paid.
C. Other measures pertaining to law and procedures:
i) Alignment of provisions of the CGST Act, 2017 with the provisions of the Tribunal Reforms Act, 2021 in respect of Appointment of President and Member of the proposed GST Appellate Tribunals: The Council has recommended amendments in section 110 of the CGST Act, 2017 to provide that:
* an advocate for ten years with substantial experience in litigation under indirect tax laws in the Appellate Tribunal, Central Excise and Service Tax Tribunal, State VAT Tribunals, by whatever name called, High Court or Supreme Court to be eligible for the appointment as judicial member;
* the minimum age for eligibility for appointment as President and Member to be 50 years;
* President and Members shall have tenure up to a maximum age of 70 years and 67 years respectively.
ii) Law amendment with

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Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B)
GST
Dated:- 6-10-2023

Dear Taxpayers,
1.The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B. This functionality vis a vis this rule has now started operating on the GST portal.
2. The system now compares the ITC available as per GSTR-2B/2BQ with the ITC claimed as per GSTR-3B/3BQ for each return period. If the claimed ITC exceeds the ITC available as per GSTR-2B by predefined limits, as directed by competent

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Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal
GST
Dated:- 4-10-2023

1. GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal. To help you to navigate and make the most of this feature, some key steps are as below.
2. To download the generated and received e-Invoices in JSON format, please follow these steps:
Step 1: Log in
* Visit the e-Invoice Portal at https://einvoice.gst.gov.in
* Log in using your GST Portal credentials.
Step 2: Navigate to Download E-invoice JSONs Section
* On the main portal page, find the "Download E-Invoice JSONs" section. It has two tabs: "Generated" and "Received."
* The

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tab to download e-Invoices in bulk for a specific period.
* Select the Financial Year and Month.
* Click "DOWNLOAD E-INVOICE (JSON)" to get all e-Invoices in JSON format for that month.
Step 6: Excel Format e-Invoice List (By Period)
* To get an e-invoice list in Excel format for a specific period:
* Visit the "List of IRNs" tab.
* Select the desired Financial Year and Month.
* Click "DOWNLOAD E-INVOICE (Excel)."
Step 7: Downloading History
* The requested e-Invoices remain in downloading history for 2 days only. Post 48 hours fresh request needs to be initiated.
3. Additionally, this functionality allows to download all e-invoices reported across all six IRPs (Invoice Registration Portals),

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1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth
GST
Dated:- 3-10-2023

GST collection crosses ₹1.60 lakh crore mark for the fourth time in FY 2023-24
₹9,92,508 crore gross GST collection for the first half of FY 2023-24 marks 11% Y-o-Y growth
Average monthly gross GST collection in FY 2023-24 at Rs. 1.65 lakh crore with 11% Y-o-Y growth
The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore (including ₹881 crore collected on import of goods).
The government has settled ₹33,736 crore to CGST and ₹27,578 crore to SGST from IGST. The total revenue of Centre and the States in the month of September, 2023 after regular settlement is ₹63,555 crore for CGST and ₹6

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month of September 2023 as compared to September 2022. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of September 2023.
Chart: Trends in GST Collection
State-wise growth of GST Revenues during September, 2023[1]
State/UT
Sep-22
Sep-23
Growth (%)
Jammu and Kashmir
428
563
32%
Himachal Pradesh
712
784
10%
Punjab
1,710
1,866
9%
Chandigarh
206
219
6%
Uttarakhand
1,300
1,392
7%
Haryana
7,403
8,009
8%
Delhi
4,741
4,849
2%
Rajasthan
3,307
3,869
17%
Uttar Pradesh
7,004
7,844
12%
Bihar
1,466
1,397
-5%
Sikkim
285
315
11%
Arunachal Pradesh
64
81
27%
Nagaland
49
52
5%
Manipur
38
56
47%
Mizoram
24
27
14%
Tripura
65
73
13%
Meghalaya
161
165
2%
Assam
1,157
1,175
2%
West Bengal
4,804
4,940
3%
Jharkhand
2,463
2,623
7%
Odisha
3,765
4,249
13%
Chhattisgarh
2,269
2,684
18%
Madhya Pradesh
2,711
3,118
15%
Gujarat
9,020
10,129
12%
Dadra and Nagar Haveli and

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6,461
19,129
16%
Uttar Pradesh
13,711
16,069
17%
32,540
36,109
11%
Bihar
3,567
4,092
15%
11,497
12,679
10%
Sikkim
153
267
75%
406
545
34%
Arunachal Pradesh
253
343
35%
807
1,013
26%
Nagaland
108
155
43%
474
539
14%
Manipur
143
177
24%
681
566
-17%
Mizoram
93
147
58%
419
491
17%
Tripura
206
258
25%
696
790
13%
Meghalaya
227
311
37%
711
860
21%
Assam
2,562
2,906
13%
5,965
7,181
20%
West Bengal
10,751
11,960
11%
18,786
20,949
12%
Jharkhand
3,661
4,462
22%
5,352
6,043
13%
Odisha
7,206
8,068
12%
9,096
10,869
19%
Chhattisgarh
3,720
4,136
11%
5,292
6,454
22%
Madhya Pradesh
5,221
6,324
21%
12,768
15,350
20%
Gujarat
18,628
20,839
12%
27,226
31,106
14%
Dadra and Nagar Haveli and Daman and Diu
330
315
-5%
566
508
-10%
Maharashtra
42,043
50,062
19%
62,010
72,741
17%
Karnataka
17,196
20,097
17%
31,076
36,162
16%
Goa
957
1,109
16%
1,678
1,940
16%
Lakshadweep

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Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1
GST
Dated:- 27-9-2023

Dear Taxpayers,
1. GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality.
2. This will have a temporary impact on the e-Invoice data auto population in GSTR-1 which will not be available from 26th September 2023 to 29th Septem

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