Goods and Services Tax

1,33,026 crore Gross GST Revenue collected for February 2022
GST
Dated:- 1-3-2022

₹ 1,33,026 crore Gross GST Revenue collected for February 2022
GST collection crossed ₹ 1.30 lakh crore mark for the 5th time
Revenues for the month of February 2022 18% higher than the GST revenues in the same month last year and 26% higher than the GST revenues in February 2020
The gross GST revenue collected in the month of February 2022 is Rs 1,33,026 crore of which CGST is ₹ 24,435 crore, SGST is ₹ 30,779 crore, IGST is ₹ 67,471crore (including ₹ 33,837 crore collected on import of goods) and cess is ₹ 10,340 crore (including ₹ 638 crore collected on import of goods).
The government has set

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bruary 2022 should also be seen in the context of partial lockdowns, weekend and night curfews and various restrictions that were put in place by various States due to the omicron wave, which peaked around 20th January.
This is for the fifth time GST collection has crossed ₹ 1.30 lakh crore mark. Since implementation of GST, for the first time, GST cess collection crossed ₹ 10,000 crore mark, which signifies recovery of certain key sectors, especially, automobile sales.
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 February 2022 as compared to February 2021.
State-wise growth of GST Revenues during F

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Delhi South CGST unearths fake invoicing racket of 611 crore involving tax evasion of 38.5 crore
GST
Dated:- 24-2-2022

A specific intelligence was developed by the officers of Delhi South CGST Commissionerate concerning certain bogus firms that were created solely for the purpose of generating fake invoices and passing ineligible input tax credit along the chain.
Searches and inspections were conducted across locations spread across Delhi, unearthing a cartel running 54 bogus firms registered in Delhi -NCR region that were engaged in fake invoicing and circular trading. Incriminating documents such as rubber stamps and letter heads of various firms, mobile phones, laptops etc. have been seized from the search premises.
Preli

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2 held by Faridabad CGST Commissionerate for issuing fake invoices of over 200 crore and availing involving fraudulent ITC of 31.85 crore
GST
Dated:- 24-2-2022

Central Goods and Services Tax (CGST) Commissionerate, Faridabad, of Panchkula CGST Zone, on 23.02.2022 arrested two persons for running a fake billing racket, involving five (5) dummy firms, dealing in trading of iron scrap, registered in Faridabad, Haryana, for issuance of fake invoices of over ₹ 200 crore without actual supply of goods and availing and passing fraudulent Input Tax Credit (ITC) amounting to ₹ 31.85 crore.
A team of officers of Anti-Evasion, CGST Commissionerate, Faridabad, conducted simultaneous searches at 5 places in Faridabad on 22nd F

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Upcoming GSTR-1/IFF enhancements
GST
Dated:- 23-2-2022

1. 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 the taxpayers.
2. The previous phase of GSTR-1/IFF

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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, containing the total value of the supplie

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Setup of ‘GST Refund Help Desk’ in the office of Pr. CCA, CBIC
GST
Dated:- 17-2-2022

1. The office of Pr. CCA, CBIC has setup a 'GST Refund Help Desk' for addressing payment related problems faced by the taxpayers. Contact details of the Help Desk is as under:
Name of Nodal Officer     : Ms Anita Rawat, Accounts Officer
Toll Free Helpline Number    : 1800-11-1424
Mail ID           : gstrefunds-he

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Average monthly gross GST collection for third quarter of FY 2021-22 is 1.30 lakh crore
GST
Dated:- 8-2-2022

Average monthly gross GST collection for third quarter of FY 2021-22 is ₹ 1.30 lakh crore
Record GST collection of ₹ 1,40,986 crore reported for January, 2022
The average monthly gross Goods & Services Tax (GST) collection for the third quarter of FY 2021-22 has been ₹ 1.30 lakh crore against the average monthly collection of ₹ 1.10 lakh crore and ₹ 1.15 lakh crore in the first and second quarters respectively. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Lok Sabha.
The Minister further stated that a record GST collectio

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 4-2-2022

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 Porta

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CGST Navi Mumbai Commissionerate busts fake ITC racket of 10.68 Crore, arrests proprietor of a steel firm
GST
Dated:- 4-2-2022

CGST Commissionerate, Navi Mumbai had busted a fake ITC racket of ₹ 10.68 Crores and arrested the proprietor of M/s. Navnit Steels (GSTIN: 27AEXPD3871K1ZV) on Wednesday (February 2, 2022). The firm has engaged in availing and utilizing a fraudulent Input Tax Credit (ITC) on the bogus invoices of ₹ 60 Crore, thereby defrauding the government exchequer.
A team of officers of Anti-Evasion under CGST, Navi Mumbai conducted enquiry against the aforesaid firm. As per the statement of the proprietor, the said firm is involved in trade of raw material and finished goods of Aluminium and steel. How

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s a part of this drive, Navi Mumbai Commissionerate has detected tax evasion of ₹ 425 Crore, recovered ₹ 20 crores and arrested 11 persons recently.
The CGST Department is using data analysis tools to identify tax evaders. By using data analysis and network analysis, the officers of CGST Mumbai zone have booked more than 625 tax evasion cases, detected tax evasion of ₹ 5500 Crore, recovered ₹ 630 Crore and arrested 48 persons, in the last five months. The CGST department is going to intensify the drive against the fraudsters and tax evaders which are causing unfair competition with honest taxpayers and defrauding the government exchequer of its rightful revenue in the coming days and months.
News – Press release

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1,38,394 crore Gross GST Revenue collected for January 2022
GST
Dated:- 1-2-2022

₹ 1,38,394 crore Gross GST Revenue collected for January 2022
GST collection crossed ₹ 1.30 lakh crore mark for the 4th time
Revenues for the month of January 2022 15% higher than GST revenues in the same month last year and 25% higher than the GST revenues in January 2020
The gross GST revenue collected in the month of January 2022 till 3PM on 31.01.2022 is ₹ 1,38,394 crore of which CGST is ₹ 24,674 crore, SGST is ₹ 32,016 crore, IGST is ₹ 72,030 crore (including Rs 35,181 crore collected on import of goods) and cess is ₹ 9,674 crore (including Rs 517 crore collected on import of goods). The highest mo

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ary 2022 are 15% higher than the GST revenues in the same month last year and 25% higher than the GST revenues in January 2020. During the month, revenues from import of goods was 26% higher and the revenues from domestic transaction (including import of services) are 12% higher than the revenues from these sources during the same month last year.
This is for the fourth time GST collection has crossed Rs 1.30 lakh crore mark. 6.7 crore e-way bills were generated in the month of December 2021 which is 14% higher than 5.8 crore e-way bills generated in the month of November 2021. Coupled with economic recovery, anti-evasion activities, especially action against fake billers have been contributing to the enhanced GST. The improvement in reven

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DGGI Gurugram officials bust nexus of 93 fake firms issuing fake input tax credit invoices of 491 crore, arrest one
GST
Dated:- 28-1-2022

The Gurugram Zonal Unit (GZU) of Directorate General of GST Intelligence (DGGI), has arrested one person on 18.01.2022 under the provisions of the GST Act on charges of running multiple fake firms on the strength of fake documents and having passed on fraudulently ITC to the quantum of ₹ 491 crore.
Acting upon on specific inputs from Jaipur Zonal unit of DGGI that a person was providing cloud storage facility to various persons across India, for carrying out their work from remote locations and storing data, Hard Disk recovered from the Cloud service provider was scrutinized. Through

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DGGI Ghaziabad officials bust bogus network of 275 firms involving fake invoices of more than 3,100 crore
GST
Dated:- 28-1-2022

The Directorate of Goods and Service Tax Intelligence, Ghaziabad Regional Unit has busted a syndicate involved in creating and controlling fake firms and issuing of bills by these fake firms without supply any Goods or Services and encashment of GST refund.
After developing precise Intelligence, two office premises were searched from where various incriminating documents/things pertaining to more than 200 fake firms were recovered i.e. mobile phones, digital signatures, debit cards, PAN cards, Aadhaar cards, photos of persons, rent agreements, laptops, pen drives, rubber stamps, keys of offices, SIM

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Deployment of Interest Calculator in GSTR-3B
GST
Dated:- 27-1-2022

1. The new functionality of interest calculator in GSTR-3B is now live on the GST Poral.
2. This functionality will facilitate & assist the taxpayers in doing self-assessment. This functionality will arrive at the system computed interest on the basis of the tax liability values declared by the taxpayers, along with the details about the period to which it pertains. The interest appliable, if any, will be computed

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CGST Bhiwandi Commissionerate arrests businessman for running fake ITC network
GST
Dated:- 24-1-2022

The officers of Bhiwandi Commissionerate of CGST Mumbai Zone have arrested a businessman was running a Fake GST Input Tax Credit racket. Acting on an intelligence from Central Intelligence Unit of Mumbai CGST Zone, the officers initiated coordinated action at different locations in Thane, Bhiwandi, Raigad and Mumbai and detected GST evasion of ₹ 11.4 crores through generation and passing of fake ITC through intricate web of bogus billing of more than 63 Crores.
The search was conducted at Bhiwandi based business premises of M/s. Adarsh Scrap Traders which was indulging in bogus billing and availment and passing on of fak

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Budget 2022: FADA seeks GST rate cut on two-wheelers to 18 pc to spur demand
GST
Dated:- 17-1-2022

New Delhi, Jan 17 (PTI) Automobile dealers' body FADA has urged the government to reduce GST rates on two-wheelers to 18 per cent in order to generate demand in the segment.
The Federation of Automobile Dealers Association (FADA), which represents over 15,000 automobile dealers having 26,500 dealerships, noted that two-wheelers are not a luxury item and hence GST rates need to come down.
"FADA requests the Ministry of Finance to regulate and reduce GST rates on two-wheelers to 18 per cent and continue to move our nation to global leadership," the industry body stated on Monday.
Finance Minister Nirmala Sitharaman

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will increase the tax collections. In the mid to long-term it will actually be revenue positive and also help bring in positivity in the overall consumer sentiment and thereby the overall economy," the industry body stated.
It also sought a uniform GST rate of 5 per cent on the margin for all used vehicles, to create a win-win situation for the government, dealers, and vehicle owners.
"With the reduction in GST, it will help the industry to shift from unorganised segment to organised segment thus bringing in more business under the ambit of GST helping in putting brake on tax leakages," FADA noted.
The government currently charges GST on used cars at the rate of 12 and 18 per cent.
The cars under 4,000 mm are charged 12

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DGGI Officials bust network involving fake invoices worth more than 4,500 crore; 1 held
GST
Dated:- 14-1-2022

Recently a case was booked by DGGI against some fake firms, which were found non existing at their principal place of business. To trace the real persons behind these fake firms, the physical address from where GST returns were actually filed was ascertained. Then search was conducted on 06.01.2022 at that premises in Delhi. During search, it was found that proprietor is engaged in providing services of 'Cloud Storage' on his servers to various customers for maintaining their financial accounts.
On scrutiny of one of the suspicious server, details of certain firms were found in tally data. It was informed by the propr

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Upcoming functionality – Interest Calculator in GSTR-3B
GST
Dated:- 10-1-2022

* As a facilitation measure for taxpayers & for assisting the taxpayers in doing a correct self-assessment, a new functionality of interest calculator is being released in GSTR-3B. This functionality will arrive at the system computed interest on the basis of the tax liability values declared by the taxpayers. The interest appliable, if any, on the tax liability declared in the GSTR-3B of a particular tax-period will be computed after the filing of the said GSTR-3B. These system computed interest values will be auto-populated in the Table-5.1 of the GSTR-3B of the next tax-period. The facility would be similar to the collection of Late fees for GSTR-

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Advisory on Revamped Search HSN Code Functionality
GST
Dated:- 7-1-2022

Advisory on Revamped Search HSN Code Functionality
The Search HSN functionality was earlier given as a measure of facilitation to the taxpayer to search the Technical Description of any particular HSN code of any goods and/or service used in the Trade, vis-à-vis HSN description in the Customs Tariff Act, 1975. However, there are many instances of goods and services where descriptions commonly used in Trade in common parlance i.e. Trade description differ from the Technical descriptions otherwise provided in the HSN descriptions of the Customs Tariff Act, 1975 and the abovesaid functionality. Thus finding the corresponding HSN codes vis a vis a common description was a bit challenging for the taxpayer. (Note: Technical descriptions imply those descriptions which pertain to each and every HSN Code while Trade descriptions imply those descriptions which are used in common parlance by the trade/ b

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of HSN:
a. Taxpayer can search for any HSN Code pertaining to any goods and/or services.
b. Only numbers are allowed to be entered in the search box if search is based on HSN.
c. On entering of HSN in search box, five nearest possible descriptions would be shown in the auto-suggested dropdown relating to the said HSN.
d. The taxpayers can then select the suggestion that may be most relevant to their case.
Note:
i. It may be noted that the drop down will be shown only when minimum three characters are entered in the search box, and;
ii. the maximum number of characters allowed in search box is eight.
ii) Search of HSN on the basis of Trade/ Commercial/ Technical Description:
a. Taxpayer can search by way of entering both technical and/or trade descriptions of the requisite goods or services in the search box.
b. Once taxpayers select the 'Description' option, they are then required to select whether they want to search for goods or services.
c. On entering of descri

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igit HSN code will also be shown under “Other related HSN code(s)” in the resultant table. Similarly, in case a 6-digit HSN code is searched, the related 8-digit HSN code will also be shown. However, in case an 8-digit HSN code is searched, related HSN will not be shown in table as 8-digit code in itself is the most accurate. The related HSN Codes displayed in the resultant table are hyperlinked and taxpayer can click on the same to view further details of the said HSN.
6. In case taxpayers are not able to find HSN of any goods or services, then they can raise a ticket on GST Self-Service Portal (https://selfservice.gstsystem.in). Further, taxpayers can also download the list of the entire list of HSN Codes along with their technical descriptions in excel format by clicking on link 'Download HSN in Excel Format' available at bottom of page.
Note: It may be noted that
i) The revamped Search HSN tool algorithm is based on Artificial Intelligence and Machine Language linked with e-inv

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 6-1-2022

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 Portal du

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Reporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B
GST
Dated:- 4-1-2022

As per the GST Council decision to notify “Restaurant Service” under section 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by electronic commerce operator if such supplies made through it, Notification No. 17/2021-Central Tax (Rate) and 17/202

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Implementation of Rule-59(6), as amended, on GST Portal
GST
Dated:- 3-1-2022

As per Notification No. 35/2021 – Central Tax dated 24th September 2021, clause (a) of the sub-rule (6) of Rule 59 of CGST Rules, 2017 was amended. By way of this amendment, for the words “for preceding two months”, the words “for the preceding month” were substituted with effect from 1st January 2022. This means that from 1st January 2022 onwards, if a monthly filer has not filed the GSTR-3B for the prece

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1,29,780 crore gross GST Revenue collection for December 2021
GST
Dated:- 1-1-2022

The gross GST revenue collected in the month of December 2021 is ₹ 1,29,780 crore of which CGST is ₹ 22,578 crore, SGST is ₹ 28,658 crore, IGST is ₹ 69,155 crore (including ₹ 37,527 crore collected on import of goods) and cess is ₹ 9,389 crore (including ₹ 614 crore collected on import of goods).
The government has settled ₹ 25,568 crore to CGST and ₹ 21,102 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States in the month of December 2021 after settlements is ₹ 48,146 crore for CGST and ₹ 49,760 crore for the SGST.
The revenues for the month

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uarter of the current year has been ₹ 1.30 lakh crore against the average monthly collection of ₹ 1.10 lakh crore and ₹ 1.15 lakh crore in the first and second quarters respectively. Coupled with economic recovery, anti-evasion activities, especially action against fake billers have been contributing to the enhanced GST. The improvement in revenue has also been due to various rate rationalization measures undertaken by the Council to correct inverted duty structure. It is expected that the positive trend in the revenues will continue in the last quarter as well.
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 t

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Press conference by Union Finance Minister Nirmala Sitharaman – 46th GST Council meeting
GST
Dated:- 31-12-2021

46th GST Council meeting – Media Briefing
News – Press release – PIB

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GST tax hike on textiles put on hold: FM
GST
Dated:- 31-12-2021

New Delhi, Dec 31 (PTI) Heeding to demands made by several states, the GST Council on Friday put on hold a decision to hike the tax rate on textiles to 12 per cent from 5 per cent, Union Finance Minister Nirmala Sitharaman said.
The panel, the highest decision-making body for indirect taxes, met under emergency provisions after states made a request for deferring the January 1 hike in GST tax rates on textiles.
Sitharaman said a similar demand for footwear was not agreed to.
A group of state finance ministers that is looking at GST rate rationalisation, has been asked to look at tax rate on textile.
The group has been asked to present the report by February ne

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Recommendations of 46th GST Council Meeting
GST
Dated:- 31-12-2021

Recommendations of 46th GST Council Meeting
Existing GST rates in textile sector to continue beyond 1st January, 2022
The GST Council's 46th meeting was held today in New Delhi under the chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.
The GST Council has recommended to defer the decision to change the rates in textiles recommended in the 45th GST Council meeting. Consequently,

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Guidelines for CWF provided to Board under rule 97(7A) of CGST Rules, 2017
GST
Dated:- 30-12-2021

Consumer Welfare Fund made available to Board under
Rule 97(7A) of the CGST Rules, 2017 (Management & Administration)
Central Board of Indirect Taxes & Customs (CBIC),
Department of Revenue,
Ministry of Finance,
Government of India
SECTION-I
Introduction
Consumer Welfare Fund (CWF) has been constituted under Section 57 of the Central Goods & Service Tax (CGST) Act, 2017. The provision for utilization of CWF has been made in Section 58 of the CGST Act, 2017 which provides that the fund shall be utilized by the Government for the welfare of the consumers in such manner as may be prescribed. Accordingly, the provisions governing the manner of utilization of the Fund has been prescribed in Rule 97 of the CGST Rules, 2017. Sub-rule (7A) of rule 97 provides that the Committee, constituted under sub-rule (4), shall make available to the Central Board of Indirect Taxes & Cus

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2017 for publicity and consumer awareness on Goods & Service Tax (GST). Accordingly, the financial assistance from the Fund would be made available for:
1. To promote and protect the welfare of GST consumers and their empowerment.
2. To incentivize consumers for exercising their rights and responsibilities under GST.
3. Innovative projects for spreading consumer literacy and awareness and programmes for consumer education on GST.
4. Schemes and programmes for spreading awareness about the provisions of GST law and procedures, amongst the public at large.
5. Creation of digital platforms to facilitate consumers to know their rights.
6. Projects not covered by the above, but which in the opinion of Selection Committee, address pressing tax issues which maximize consumer welfare, or are in benefit of the taxpayer and public at large in relation to GST. In such cases, the Committee will record reasons in writing.
SECTION-IV
Eligibility
Any formation of CBIC or of any other

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er running of the programme/project;
SECTION-VI
Extent of Assistance
1. The quantum of assistance/grant for a project shall be decided by the Selection Committee on case-to-case basis for reasons, to be recorded in writing, for such a quantum.
2. The proposal/project will invariably contain detailed break-up of total fund requirement, monthly/quarterly requirement of funds, activities to be conducted against the funds, outreach of the activities, outsourcing of services, infrastructure, manpower, contribution of the applicant, creation of digital and other form of information/data/documents etc.
3. Each project will have an agreement between the Board(to be entered into by DGGST) and grantee spelling out purpose of the project/programme/scheme, funds requirement, detailed information on the heads of requirement of funds, scope of the project, methodology of utilisation of funds, detailed methodology of execution of the project/program, monitoring mechanism, force majeure clause, l

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ppraisal Committee, before placing them for short listing and approval by the Selection Committee.
3. Decision of the Selection Committee shall be final.
(B) Project Appraisal
The proposal/execution of the project, will be appraised/monitored by a Project Appraisal Committee. The Committee shall consist of:
(a)
The Principal Additional Director General/ Additional Director General, Directorate General of Goods and Services Tax, New Delhi;
Convenor
(b)
The Principal Additional Director General/ Additional Director General, Directorate General of Taxpayer Services, New Delhi;
Member
(c)
The Principal Commissioner/ Commissioner, GST Policy Wing;
Member
(d)
The Principal Additional Director General/ Additional Director General, Directorate General of Human Resource Development (EMC);
Member
(e)
An officer to be nominated by the Office of the Principal Chief Controller of Accounts, CBIC.
Member
2. The Appraisal Committee will appraise the project for its t

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Chairman, Central Board of Indirect Taxes and Customs (CBIC)
Chairman
(b)
Member (GST), CBIC
Member
(c)
Member (Taxpayer Services), CBIC
Member
(d)
AS & FA, Ministry of Finance
Member
(e)
Pr. Chief Controller of Accounts, CBIC
Member
(f)
Pr. Director General/DG of Directorate General of GST, CBIC
Member
(g)
Pr. Director General/DG of Directorate General of Taxpayer Services, CBIC
Member
(h)
The Principal Commissioner/ Commissioner, GST Policy Wing
Member
(i)
Pr. ADG /ADG (HQ), DGGST, New Delhi
Member Secretary
(D) Rejection of proposals
A proposal may be rejected, ab initio, if found incomplete/infeasible, or at the appraisal or final stage for any other reason which the Selection Committee deems fit. The reasons for such rejection may be recorded in writing.
SECTION-VIII
Terms & Conditions
Relevant provisions of General Terms & Conditions for grant of fund under CWF Guidelines, 2021 issued by Department of Consumer Affairs, Mini

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