Goods and Services Tax

Availing ITC as per law and GSTR-2B
GST
Dated:- 20-6-2022

For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR 2B which has since been fixed and correct GSTR 2B has been generated. In this regard, taxpayers while filing GSTR 3B are advised to check and ensure that the value of ITC they are availing is correct as per the law.
They may check the correct ITC value from download of Auto drafted ITC statement GSTR 2B or pdf of System Generated GSTR 3B

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Addition of 6% tax rate in GSTR-1 online
GST
Dated:- 1-6-2022

It may be noted that 6% tax rate has been added in the item details section of all the tables of form GSTR-1, except HSN table 12. In case your outward supplies attracts 6% tax rate, you are required to upload the details against 6% tax rate in the item details section.
In respect to HSN table 12 of form GSTR-1, 6% tax rate shall be added shortly. Meanwhile, you may report the HSN details of supplies attracting 6% tax r

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1,40,885 crore gross GST Revenue collection for May 2022; increase of 44% year-on-year
GST
Dated:- 1-6-2022

₹1,40,885 crore gross GST Revenue collection for May 2022; increase of 44% year-on-year
GST collection crosses ₹1.40 lakh crore mark 4th time since inception of GST; 3rd month at a stretch since March 2022
The gross GST revenue collected in the month of May 2022 is ₹ 1,40,885 crore of which CGST is ₹ 25,036 crore, SGST is ₹ 32,001 crore, IGST is ₹ 73,345 crore (including ₹ 37469 crore collected on import of goods) and cess is ₹ 10,502 crore (including ₹ 931 crore collected on import of goods).
The government has settled ₹ 27,924 crore to CGST and ₹ 23,1

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ce inception of GST and third month at a stretch since March 2022. The collection in the month of May, which pertains to the returns for April, the first month of the financial year, has always been lesser than that in April, which pertains to the returns for March, the closing of the financial year. However, it is encouraging to see that even in the month of May 2022, the gross GST revenues have crossed the ₹1.40 lakh crore mark. Total number of e-way bills generated in the month of April 2022 was 7.4 crore, which is 4% lesser than 7.7 crore e-way bills generated in the month of March 2022.
The chart below shows trends in monthly gross GST revenues during the current year. The table shows the state-wise figures of GST collected in e

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Centre Clears Entire GST Compensation Due Till Date (31ST MAY, 2022)
GST
Dated:- 31-5-2022

The Government of India has released the entire amount of GST compensation payable to States up to 31st May, 2022 by releasing an amount of Rs.86,912 crores. This decision was taken to assist the States in managing their resources and ensuring that their programmes especially the expenditure on capital is carried out successfully during the financial year. This decision has been taken despite the fact that only about Rs.25,000 crore is available in the GST Compensation Fund. The balance is being released by the Centre from its own resources pending collection of Cess.
Goods and Services Tax was introduced in the country w.e.f. 1st July,

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between protected revenue and the actual revenue receipt including reduction in cess collection.
In order to meet the resource gap of the States due to short release of compensation, Centre has borrowed and released Rs.1.1 lakh crore in 2020-21 and Rs.1.59 lakh crore in 2021-22 as back-to-back loan to meet a part of the shortfall in cess collection. All the States have agreed to the above decision. In addition, Centre has also been releasing regular GST compensation from the Fund to meet the shortfall.
With the concerted efforts by Centre and States, gross monthly GST collection including Cess has been showing a remarkable progress. The details of GST compensation payable for the past financial years and for the period of April-May of the

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DGGI Gurugram arrests one person for fraudulently availing ITC of more than 160 crore through a network of 10 fake firms
GST
Dated:- 19-5-2022

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has detected a case wherein total ITC of more than Rs 160 crore has been utilized and passed on by network of nonexistent & fake firms in tandem with various existing entities / merchants / wholesalers.
Based on intelligence which was analyzed & acted upon by the Gurugram Zonal Unit, it emerged that a merchant, who is an importer and wholesale trader of dry fruits has availed IGST Input Tax Credit on imports, but has further issued duty paid invoices to various non-existent firms, whereas the goods (d

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ch is under further investigation. Controller of one such firm to whom duty paid invoices were issued without supply of actual goods by the merchant, prima facie passed on fraudulent ITC of Rs. 26.3 crore, was identified as Sh. Pawan Kumar Sharma. It emerged through investigation that Sh. Pawan Kumar Sharma is also proprietor of another firm M/s Pawan Traders also involved in passing on fraudulent Input Tax Credit (ITC).
Accordingly, Shri Pawan Kumar Sharma was arrested on 13.05.2022 under the provisions of Section 69 of CGST Act, 2017 read with clause (b) (c) of sub-section (1) of section 132 of CGST Act, 2017 and produced before CMM, Patiala House Court on 13.05.2022, who ordered judicial custody for 14 days.
Further investigations in

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Incomplete GSTR-2B in some cases – regarding.
GST
Dated:- 16-5-2022

It has been noticed that in a few cases, certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.
2. The technical team is working to resolve this issue for the impacted taxpayers and generate fresh GSTR-2B at the earliest.
3. In the interim, affected taxpayers interested in filing GSTR-3B are requested to file the re

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 11-5-2022

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:
Sl. No.
Taxpayer functionalities
deployed on the GST

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Reporting 6% rate in GSTR-1
GST
Dated:- 10-5-2022

1. A new tax rate of 6% IGST or 3% CGST+ 3% SGST has been introduced on certain goods vide Notification No. 02/2022 dated 31st March 2022. Changes are being made on the GST portal to include this rate in GSTR-1. As a temporary measure, taxpayers who have to report goods at this rate may do so by reporting the entries in the 5% heading and then manually increasing the system computed tax amount to 6%. This can be done by entering the

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Webinar on ‘Enhancements in GSTR-1/IFF’
GST
Dated:- 5-5-2022

Enhancements have been done in GSTR-1/IFF for further improving it's performance & user-experience. The major changes include introduction of a simpler single-step filing process by removal of 'Submit' button, introduction of a new table-wise consolidated summary in GSTR-1/IFF in a simpler format before actual filing of GSTR-1/IFF and introducing recipient-wise summary for simpler reconciliation.
2. For creating awar

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Annual Aggregate Turnover (AATO) computation for FY 2021-22
GST
Dated:- 3-5-2022

The functionality of AATO for the FY 2021-22 has now been made live on taxpayers' dashboards with the following features:
* The taxpayers can view the exact Annual Aggregate Turnover (AATO) for the previous Financial Year (FY).
* The taxpayers can also view the Aggregate Turnover of the current FY based on the returns filed till date.
* The taxpayers have also been provided with the facility of t

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Advisory to composition taxpayers
GST
Dated:- 2-5-2022

Background: Since FY 2019-20, composition taxpayers has to pay the liability through Form GST CMP-08 on quarterly basis while return in Form GSTR-4 is required to be filed on annual basis after end of a financial year.
Reason of Negative Liability in GSTR-4: The liability of the complete year is required to be declared in GSTR-4 under applicable tax rates. Taxpayers should fill up table 6 of GSTR-4 mandatorily. In case, there is no liability, the said table may be filled up with '0' value. If no liability is declared in table 6, it is presumed that no liability is required to be paid, even though, taxpayer may have paid the liability through Form GST CMP-08. In such cases

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of tickets were received on the Helpdesk for reducing the negative liability from the Negative Liability Statement and the same was being done. For convenience of the taxpayers, the amount available in negative liability statement have been debited for all taxpayers. It has been noticed that some taxpayers had utilised the amount available in negative liability statement for paying the liability to file statement in Form GST CMP-08 or GSTR-4 of subsequent financial year. In such cases, the amount utilised out of negative liability statement has been debited in the cash ledger. Though, such liability should have been paid by depositing the amount through challan but in some cases the amount had not been deposited by the taxpayers. The taxpa

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GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore
GST
Dated:- 2-5-2022

GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore
Gross GST collection in April 2022 is all time high, Rs 25,000 crore more than the next highest collection of Rs. 1,42,095 crore, just last month
The gross GST revenue collected in the month of April, 2022 is Rs 1,67,540 crore of which CGST is Rs 33,159 crore, SGST is Rs 41,793 crore, IGST is Rs 81,939 crore (including Rs 36,705 crore collected on import of goods) and cess is Rs 10,649 crore (including Rs 857 crore collected on import of goods).
The gross GST collection in April 2022 is all time high, Rs 25,000 crore more than the next highest collection of Rs

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022 was 7.7 crore, which is 13% higher than 6.8 crore e-way bills generated in the month of February 2022, which reflects recovery of business activity at faster pace.
Month of April 2022 saw the highest ever tax collection in a single day on 20th April 2022 and highest collection during an hour, during 4 PM to 5PM on that day. On 20th April 2022, Rs 57,847 crore was paid through 9.58 lakh transactions and during 4-5 PM, almost Rs 8,000 crore was paid through 88,000 transactions. The highest single day payment last year (on the same date) was Rs 48,000 crore through 7.22 lakh transactions and highest one hour collection (2-3PM on the same date last year) was Rs 6,400 crore through 65,000 transactions.
During April 2022, 1.06 crore GST ret

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n data analytics and artificial intelligence.
The chart below shows trends in monthly gross GST revenues during the current year. The table shows the state-wise figures of GST collected in each State during the month of April 2022 as compared to April 2021.
State-wise growth of GST Revenues during April 2022
State
Apr-21
Apr-22
Growth
Jammu and Kashmir
509
560
10%
Himachal Pradesh
764
817
7%
Punjab
1,924
1,994
4%
Chandigarh
203
249
22%
Uttarakhand
1,422
1,887
33%
Haryana
6,658
8,197
23%
Delhi
5,053
5,871
16%
Rajasthan
3,820
4,547
19%
Uttar Pradesh
7,355
8,534
16%
Bihar
1,508
1,471
-2%
Sikkim
258
264
2%
Arunachal Pradesh
103
196
90%
Nagaland
52
68
32%
Manipur
103
69
-33%
Mizoram

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GSTR-1/IFF enhancements deployed on GST Portal
GST
Dated:- 28-4-2022

GSTR-1 enhancements & improvements :
The statement of outward supplies in FORM GSTR-1 is to be furnished by all normal taxpayers on a monthly or quarterly basis, as applicable. Quarterly GSTR-1 filers have also been provided with an optional Invoice Furnishing Facility (IFF) for reporting their outward supplies to registered persons (B2B supplies) in the first two months of the quarter. Continuous enhancements & technology improvements in GSTR-1/IFF have been made from time to time to enhance the performance & user-experience of GSTR-1/IFF, which has led to improvements in Summary Generation process, quicker response time, and enhanced user-experience for th

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' and 'File' buttons will be replaced with a simpler single-step filing process . The upcoming 'File Statement' button will replace the present two-step filing process and will provide taxpayers with the flexibility to add or modify records till the filing is completed by pressing the 'File Statement' button.
(ii) Consolidated Summary : Taxpayers will now be shown a table-wise consolidated summary before actual filing of GSTR-1/IFF. This consolidated summary will have a detailed & table-wise summary of the records added by the taxpayers. This will provide a complete overview of the records added in GSTR-1/IFF before actual filing.
(iii) Recipient wise summary : The consolidated summary page will also provide recipient-wise summary, cont

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Status Note on GST compensation released to States/UTs
GST
Dated:- 28-4-2022

Status Note on GST compensation released to States/UTs
₹ 2.78 lakh crore of compensation released to States for the year 2020-21 itself ; nothing is pending for the year
Centre released ₹ 7.35 lakh crore and compensation of ₹78,704 crore pending only for the year 2021-22
At the time of introduction of GST, the Constitution amendment provided that the Parliament, by law shall provide compensation to States for a period of five years for loss of revenue due to introduction of GST. Accordingly, the GST Compensation to States Act was legislated which provides for release of compensation against 14% year-on-year growth over revenues in

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akh crore in 2020-21 and ₹ 1.59 lakh crore in 2021-22 and passed it on to States on a back-to-back basis. During 2021-22, Centre ensured that release of this amount of ₹ 1.59 lakh crore was front loaded to ensure that States have adequate resources in the earlier part of the year.
Taking into account this loan, ₹ 2.78 lakh crore of compensation has been released to States for the year 2020-21 itself and nothing is pending for the year. Including the assistance released on back-to-back basis, ₹ 7.35 lakh crore has been released to States till now and, currently, only for the year 2021-22, compensation of ₹78,704 crore is pending due to inadequate balance in the fund, which is equivalent to compensation of four

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CGST Commissionerate Mumbai South Arrests Co-conspirator in a Fake Input Tax Credit Claim of 11.07 Cr; Proprietor arrested earlier
GST
Dated:- 27-4-2022

CGST Commissionerate Mumbai South Arrests Co-conspirator in a Fake Input Tax Credit Claim of ₹ 11.07 Cr; Proprietor arrested earlier
CGST Mumbai South Commissionerate has detected tax evasion of ₹ 876 Crores, recovered ₹ 14.4 Crores so far
Anti-Evasion Unit of Mumbai South CGST Commissionerate has arrested the co-conspirator in a case of M/s New Laxmilal & Co. (GSTIN 27ACAPS6257K1ZS) involving fake ITC of ₹ 11.07 Cr on the strength of bogus invoices of ₹ 62.90 Cr, without actual movement of goods. This case is a part of Anti-Evasion drive launch

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Clarification related to the misleading reports of purported feedback sought on raising GST Rates on 143 items
GST
Dated:- 26-4-2022

It has been noted that a section of the media has reported that feedback has been sought from States regarding a suggestion for raising Good & Services Tax (GST) rates on 143 items.
Some reports have even carried the number and description of items. It is clarified that no feedback from States has been sought on the GST rates for any specific items o

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One arrested by DGGI Gurugram officials for fraudulently availing Input Tax Credit of more than 16 crore
GST
Dated:- 11-4-2022

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GU), Gurugram, has unearthed a case wherein a series of entities controlled by a person as Proprietor / Director of M/s Umang Overseas, M/s Ulagarsan Impex Put Ltd and M/s Umang Impex Private Limited, was found to be involved in availing and passing fraudulent Input Tax Credit (ITC) of

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 11-4-2022

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:
Sl. No.
Taxpayer functionalities
deployed on the GST

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Tax Revenues in 2021-22 exceed the Union Budget estimates by 5 lakh crore
GST
Dated:- 8-4-2022

The tax revenue in the Union Budget for 2021-22 was estimated at ₹22.17 lakh crore against the revised estimates of ₹19 lakh crore, with a growth of 17%. The Union Budget was presented on 1st February, 2021 when the 1st COVID wave had tapered off in India but the world was facing successive waves.
Against the Union Budget estimates of ₹22.17 lakh crore, the revenue collections as per the pre-actual figures is ₹27.07 lakh crore, almost ₹5 lakh crore above the budget estimates. This is a growth of 34% over last years revenue collection of ₹ 20.27 lakh crore, led by growth of 49% in direct taxes and

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healthy figure of 1.9, with 2.8 for direct taxes and 1.1 for indirect taxes. The ratio of direct to indirect taxes recovered from 0.9 in 2020-21 back to 1.1 in 2021-22.
The gross corporate taxes during 2021-22 was ₹8.6 lakh crore against ₹6.5 lakh crore last year, which shows that the new simplified tax regime with low rates and no exemptions has lived upto its promise. During the year, Income tax department gave refunds of ₹2.24 lakh core. During last two years, the effort has been to clear backlog of refunds to infuse liquidity into the hands of businesses. During the year, 2.4 crore refunds were issued that included 2.01 crore related to the year 2021-22, for which the returns were filed till 31st March 2021.
This ha

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This has been complemented due to various measures taken to improve compliance. The GSTR-3B filing (percentage of returns of previous month filed till end of the month) improved from 74% in September 2020 to 87% in February 2022. The GSTR-1 filing has significantly improved from 54% in September 2020 to 82% in February 2022. This also shows that the gap between GSTR-3B filing and GSTR-1 filing has completely narrowed down to the level of elimination. This shows that the GST ecosystem has appreciated the invoice-based discipline in GST, which not only benefits GST revenues but also contributes to overall formalization in the economy.
The level of economic recovery can also be seen from the value of e-way bills generated every month, which

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All time high Gross GST collection in March’2022,  breaching earlier record of 1,40,986 crore collected in the Month of January 2022
GST
Dated:- 1-4-2022

All time high Gross GST collection in March'2022, breaching earlier record of ₹ 1,40,986 crore collected in the Month of January 2022
₹ 1,42,095 crore gross GST revenue collected in the month
The gross GST revenue collected in the month of March 2022 is ₹ 1,42,095 crore of which CGST is ₹ 25,830 crore, SGST is ₹ 32,378 crore, IGST is ₹ 74,470 crore (including ₹ 39,131 crore collected on import of goods) and cess is ₹ 9,417 crore (including ₹ 981 crore collected on import of goods). The gross GST collection in March'20

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last year and 46% higher than the GST revenues in March 2020. During the month, revenues from import of goods was 25% higher and the revenues from domestic transaction (including import of services) are 11% higher than the revenues from these sources during the same month last year. Total number of e-way bills generated in the month of February 2022 is 6.91 crore as compared to e-way bills generated in the month of January 2022 (6.88 crore) despite being a shorter month, which indicates recovery of business activity at faster pace.
The average monthly gross GST collection for the last quarter of the FY 2021-22 has been ₹ 1.38 lakh crore against the average monthly collection of ₹ 1.10 lakh crore, ₹ 1.15 lakh crore and 1.

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2
15%
4
Chandigarh
165
184
11%
5
Uttarakhand
1,304
1,255
-4%
6
Haryana
5,710
6,654
17%
7
Delhi
3,926
4,112
5%
8
Rajasthan
3,352
3,587
7%
9
Uttar Pradesh
6,265
6,620
6%
10
Bihar
1,196
1,348
13%
11
Sikkim
214
230
8%
12
Arunachal Pradesh
92
105
14%
13
Nagaland
45
43
-6%
14
Manipur
50
60
18%
15
Mizoram
35
37
5%
16
Tripura
88
82
-7%
17
Meghalaya
152
181
19%
18
Assam
1,005
1,115
11%
19
West Bengal
4,387
4,472
2%
20
Jharkhand
2,416
2,550
6%
21
Odisha
3,285
4,125
26%
22
Chhattisgarh
2,544
2,720
7%
23
Madhya Pradesh
2,728
2,935
8%
24
Gujarat
8,197
9,158
12%
25
Daman and Diu
3
0
-92%
26
Dadra and Nagar Haveli
288
284
-2%
27
Maharashtr

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Webinar on Smart Search HSN- An Enhanced search HSN functionality for taxpayers
GST
Dated:- 17-3-2022

The Search HSN Code functionality has been enhanced, where taxpayers can search the HSN code and the applicable Technical description through common parlance / trade description of the goods/ services as they are known in the Trade. It helps the taxpayers to search HSN Code by providing description/ part of a description. For creating awareness amongst all the stakeholders, GSTN is

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CGST Delhi officials bust a syndicate of 7 firms in GST evasion of more than 85 crore
GST
Dated:- 12-3-2022

Through extensive analysis of E-way bills, CGST Delhi East Commissionerate had busted a syndicate of five firms who were engaged in availing and utilising fake Input Tax Credit (ITC) of Goods and Services Tax (GST).
During further investigation it was found that this syndicate was using two more entities namely, M/s Shree Mahaveer International and M/s Gravity Enterprises. A communication was also received from GST, Gujarat State that a car bearing registration no. DL8CAS5941, registered in the name of one of the syndicate firm M/s Blue Water Expotrade Private Limited was intercepted by them in Ahmedabad. FastTags of Tr

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Enhanced Registration application user interface (UI)
GST
Dated:- 11-3-2022

i. User Interface (UI) with respect to the address fields in the Registration Application GST REG-01 has been enhanced as follows:-
* Incorporation of a map tile along with a drag and drop facility of address pinhead on to the exact location of the applicant's address.
* Once selected, the details will automatically fill in the various address input fields given in the application.
* Address fields ha

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Webinar on Smart Search HSN- An Enhanced search HSN functionality for taxpayers.
GST
Dated:- 8-3-2022

The Search HSN Code functionality has been enhanced, where taxpayers can search the HSN code and the applicable Technical description through common parlance / trade description of the goods/ services as they are known in the Trade. It helps the taxpayers to search HSN Code by providing description/ part of a description. For creating awareness amongst all the stakeholders, GSTN is

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Auto-population of e-invoice details into GSTR-1
GST
Dated:- 3-3-2022

(i) Generation of e-invoice is mandatory for certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare & issue their e-invoices by reporting their invoice data in the prescribed format (e-invoice schema in FORM GST INV-01) and reporting the same on the Invoice Registration Portal (IRP). Invoices reported successfully on the IRP are given a unique Invoice Reference Number (

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