Goods and Services Tax

DGGI Gurugram arrests 3 persons, including mastermind, commission agent and CA in racket of fictitious firms involving fake ITC of 121 crore
GST
Dated:- 15-9-2021

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested 3 persons including a CA on charges of creating and operating multiple fictitious firms on forged documents and passing large amounts of fake input tax credit by way of issuance of invoices without any actual receipt or supply of goods or services.
From the investigation conducted till date, it has been established that one of the arrested persons has created at least 13 firms and has been involved in availing and passing on of a total fraudulent ITC of ₹ 121 cro

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GST Revenue collection for August 2021
GST
Dated:- 1-9-2021

GST Revenue collection for August 2021
₹ 1,12,020 crore of gross GST revenue collected in August
The gross GST revenue collected in the month of August 2021 is ₹ 1,12,020 crore of which CGST is ₹ 20,522 crore, SGST is ₹ 26,605 crore, IGST is ₹ 56,247 crore (including ₹ 26,884 crore collected on import of goods) and Cess is ₹ 8,646 crore (including ₹ 646 crore collected on import of goods).
The government has settled ₹ 23,043 crore to CGST and ₹ 19,139 crore to SGST from IGST as regular settlement. In addition, Centre has also settled ₹ 24,000 crore as IGST ad-hoc settlement in the ratio of 50:50 betw

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of covid. With the easing out of COVID restrictions, GST collection for July and August 2021 have again crossed ₹1 lakh crore, which clearly indicates that the economy is recovering at a fast pace. Coupled with economic growth, anti-evasion activities, especially action against fake billers have also been contributing to the enhanced GST collections. The robust GST revenues are likely to continue in the coming months too.
The table shows the state-wise figures of GST collected in each State during the month of August 2021 as compared to August 2020.
State-wise growth of GST Revenues during August 2021
State
August-20
August-21
% growth
1
Jammu and Kashmir
326
392
20%
2
Himachal Pradesh
597
704
18%
3
Punjab
1,13

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Extension of closing date of late fee amnesty scheme and time limit for filing of application for revocation of cancellation of registration under GST Act
GST
Dated:- 30-8-2021

The Government, vide Notification No. 19/2021- Central Tax, dated 01.06.2021, had provided relief to the taxpayers by reducing / waiving late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021, if the returns for these tax periods are furnished between 01.06.2021 to 31.08.2021. The last date to avail benefit of the late fee amnesty scheme, has now been extended from existing 31.08.2021 to 30.11.2021. [Refer Notification No. 33/2021- Central Tax, dated 29.08.2021].
Based on the multiple representations received, Gover

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Advisory on HSN and GSTR-1 Filing
GST
Dated:- 27-8-2021

1.In accordance with Notification No. 78/2020 – Central Tax, dated October 15, 2020, taxpayers need to declare Harmonised System of Nomenclature (HSN) Code of Goods and Services supplied by them on raising of tax invoices, with effect from 1st April, 2021 on the below mentioned lines.
S.No
Aggregate Turnover in the preceding Financial Year
Number of Digits of HSN Code to be reported in GSTR-1
1
Upto ₹ 5 crores
4

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Implementation of Rule-59(6) on GST Portal
GST
Dated:- 27-8-2021

1. Rule-59(6) of CGST Rules, 2017; inserted vide Notification No. 1/2021 dated 1st January 2021, provides for restriction in filing of GSTR-1 in certain cases :
a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;
b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing fa

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2 more arrested by DGGI Gurugram Unit for input tax credit fraud
GST
Dated:- 25-8-2021

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana, has earlier busted a case wherein total fake ITC of ₹ 176 crore has been fraudulently passed on by Sh. Sanjay Goel, Prop of M/s. Redamancy World, and Sh. Deepak Sharma, the de-facto controller of 8 non-existent firms. Accordingly Sh. Sanjay Goel, Prop. of M/s. Redamancy World and Sh. Deepak Sharma has been already arrested by this office, in the matter. On further investigation role of two more key persons, Sh Manish Modi and Sh. Gaurav Agarwal has also been surfaced.
Based on details revealed by further investigation this office has arrested, Sh Ma

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Webinars on ‘Complying with Audit by Taxpayers’.
GST
Dated:- 24-8-2021

GSTN has recently implemented Audit functionality. For creating awareness amongst all the stakeholders, GSTN is holding webinars, as per details given below:
Webinar Topic
Complying with Audit by Taxpayers
Language of
webinar
Hindi
Tamil
English
Marathi
Date
27.08.2021 Friday
31.08.2021 Tuesday
02.09.2021 Thursday
07.09.2021 Tuesday
Time
1600 Hrs to 1630 Hrs
1600 Hrs to 1630 H

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 17-8-2021

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 chan

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2 held by CGST Officials for input tax credit fraud of more than 10 crore
GST
Dated:- 12-8-2021

The CGST Commissionerate, Faridabad, Haryana has arrested two Directors of M/s. F2C Wellness Pvt. Ltd., Faridabad on charges of illegally availing and passing on input tax credit (ITC) by issuance of invoices without supply of goods.
On the basis of the investigation conducted till date, the said firm showed purchase of cement from non-existent concern namely M/s Vishal Enterprises, Gau

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Updating the Annual Aggregate Turnover (AATO) by taxpayers.
GST
Dated:- 5-8-2021

How to add bank account in GST registration details.
A functionality to check status of bank account details update for the taxpayers who have taken new registration at GST Portal but have not yet furnished the same, has been introduced, in view of Rule 10A of the CGST Rules 2017. Such taxpayers are required to update their Bank Account Details within 45 days of the first login henceforth.
The taxpay

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Advisory for Taxpayers regarding Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021.
GST
Dated:- 5-8-2021

As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more.
2. The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th Augu

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GST authorities recover more than 1,900 crore in tax evasion in FY 2021-22 (upto June 2021)
GST
Dated:- 3-8-2021

The interface for the taxpayers is on a digital platform and software-based, to be used for payment of tax and to comply with the requirements of law and procedure by taxpayers. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Rajya Sabha today.
Giving details of total tax evasion detected in GST in last three years, the Minister stated:
Period
No. of
Cases
Detection
(In Rs. Cr.)
Recovery
(In Rs. Cr.)
2019-20
10657
40853.27
18464.07
2020-21
12596
49383.96
12235.00
2021-22 (upto June 21)
1580
7421.27
1920.20
Elaborating further, the

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ing of new registration application. Applicants not opting for Aadhaar authentication or failing authentication are subjected to physical verification of the Principal Place of Business before grant of registration;
* Facility to verify cancelled / existing registrations of the applicants seeking new registrations;
* Provisions to suspend / cancel registration of taxpayers found to the adverse notice of the department;
* Bulk suspension of registration by GSTN based on business intelligence and further follow up of the same by the CBIC;
* Bulk cancellation of registration of taxpayers who failed to file GSTR3B returns for six or more consecutive months;
* Blocking of ITC credit;
* Facility to verify ITC through generation of GST

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CGST authorities bust input tax credit fraud of more than 31,000 crore involving more than 7,200 cases in FY 2020-21
GST
Dated:- 3-8-2021

The Goods and Services Tax authorities have unearthed over ₹ 31,000 crore of tax fraud committed by misuse of input tax credit (ITC) provision under the Goods and Services Tax (GST) regime during the financial year 2020-21 and booked more than 7,200 cases involving fake ITC. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Rajya Sabha today.
Giving details, the Minister stated Input Tax Credit (ITC) fraud detected by CGST formations under Central Board of Indirect Taxes & Customs (CBIC) as following:
S. No.
Period
No.

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GST Revenue collection for July 2021
GST
Dated:- 2-8-2021

GST Revenue collection for July 2021
₹ 1,16,393 crore gross GST revenue collected in July
The gross GST revenue collected in the month of July 2021 is ₹ 1,16,393 crore of which CGST is ₹ 22,197 crore, SGST is ₹ 28,541 crore, IGST is ₹ 57,864 crore (including ₹ 27,900 crore collected on import of goods) and Cess is ₹ 7,790 crore (including ₹ 815 crore collected on import of goods).The above figure includes GST collection received from GSTR-3B returns filed between 1st July 2021 to 31st July 2021 as well as IGST and cess collected from imports for the same period.
The GST collection for the returns filed between 1st July

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than the GST revenues in the same month last year. During the month, revenues from import of goods was 36% higher and the revenues from domestic transaction (including import of services) are 32% higher than the revenues from these sources during the same month last year.
GST collection, after posting above ₹ 1 lakh crore mark for eight months in a row, dropped below ₹ 1 lakh crore in June 2021 as the collections during the month of June 2021 predominantly related to the month of May 2021 and during May 2021, most of the States/UTs were under either complete or partial lock down due to COVID. With the easing out of COVID restrictions, GST collection for July2021 has again crossed ₹1 lakh crore, which clearly indicates tha

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Manipur
25
37
48%
15
Mizoram
16
21
31%
16
Tripura
48
65
36%
17
Meghalaya
120
121
1%
18
Assam
723
882
22%
19
West Bengal
3,010
3,463
15%
20
Jharkhand
1,340
2,056
54%
21
Odisha
2,348
3,615
54%
22
Chattisgarh
1,832
2,432
33%
23
Madhya Pradesh
2,289
2,657
16%
24
Gujarat
5,621
7,629
36%
25
Daman and Diu
77
0
-99%
26
Dadra and Nagar Haveli
130
227
74%
27
Maharashtra
12,508
18,899
51%
29
Karnataka
6,014
6,737
12%
30
Goa
257
303
18%
31
Lakshadweep
2
1
-42%
32
Kerala
1,318
1,675
27%
33
Tamil Nadu
4,635
6,302
36%
34
Puducherry
136
129
-6%
35
Andaman and Nicobar Islands
18
19
6%
36
Telangana
2,876
3,610
26%
37
Andhra Pradesh
2,138
2,730
28

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Functionality to check and update bank account details.
GST
Dated:- 30-7-2021

How to add bank account in GST registration details.
A functionality to check status of bank account details update for the taxpayers who have taken new registration at GST Portal but have not yet furnished the same, has been introduced, in view of Rule 10A of the CGST Rules 2017. Such taxpayers are required to update their Bank Account Details within 45 days of the first login henceforth.
The taxpayers

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New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers.
GST
Dated:- 28-7-2021

GSTN has implemented a new functionality on taxpayers' dashboards with the following features:
* The taxpayers can now see the exact Annual Aggregate Turnover (AATO) for the previous FY, instead of just the two slabs of Above or Upto ₹ 5 Cr.
* The taxpayers can also see the Aggregate Turnover of the current FY based on the returns filed till date.
* The taxp

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54,439 appreciation certificates given to taxpayers on eve of completion of 4 years of GST for their substantial contribution in payment of GST and filing timely returns
GST
Dated:- 26-7-2021

The Government has awarded Appreciation Certificates, on the eve of completion of 4 years of GST, to 54,439 (Fifty-four thousand four hundred and thirty-nine) taxpayers who have made substantial contribution in payment of GST and filed their returns in a timely manner. This was stated in a wri

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Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4
GST
Dated:- 23-7-2021

Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 Instances have come to notice where taxpayers are reporting negative liability appearing in their GSTR-4
Background: Since FY 2019-20, composition taxpayers has to pay the liability through Form GST CMP-08 on quarterly basis while GSTR-4 Return is required to be filed on annual basis after end of a financial year.
Reason of Negative Liability in GSTR4: 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 s

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GST Compensation dues paid to States
GST
Dated:- 19-7-2021

The Government has paid all the GST Compensation dues to the States the financial years 2020-21 and 2021-22. This was stated by Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in the Lok Sabha today.
The Minister stated that the GST compensation cess levied under Section 8 of the GST (Compensation to States) Act, 2017 is transferred into a non-lapsable Fund known as GST Compensation Fund which forms part of the Public Account of India as provided in Section 10(1) of the act. The States are being compensated for any loss of revenue arising on account of implementation of GST for five years out of the Compensation Fund as per Section

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f GST Compensation to States on account of loss of revenue due to implementation of GST as per GST (Compensation to States) Act, 2017 and in addition the general request from the States are like revision of FRBM limit, additional fund for procurement of medical equipment and increasing the devolution grant etc. Central Government has considered various such requests and is committed to provide all possible assistance to States.
The Minister stated that the issue of GST Compensation to States has been deliberated in the 41st and 42nd GST Council meetings and accordingly, FY 20-21, the Centre had borrowed ₹ 1.1 lakh crore under a special window and passed on to the States as back-to-back loan to help the States meet the resource gap du

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Webinars on recent functionalities related to Registration, Returns, Ledgers and Refunds deployed on GST Portal.
GST
Dated:- 16-7-2021

GSTN has recently implemented certain new functionalities on the GST Portal related to Registration, Returns, Ledgers and Refunds.
For creating awareness amongst all the stakeholders, GSTN is holding webinars, as per details given below:
Webinar Topic
New functionalities related to Registration, Returns, Ledgers and Refunds deployed on GST Portal

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75,000 crore released to States and UTs with Legislature as GST Compensation shortfall
GST
Dated:- 15-7-2021

₹ 75,000 crore released to States and UTs with Legislature as GST Compensation shortfall
Almost 50 % of the total shortfall for the entire year released in a single instalment
Ministry of Finance has released today ₹75,000 crore to the States and UTs with Legislature under the back-to-back loan facility in lieu of GST Compensation. This release is in addition to normal GST compensation being released every 2 months out of actual cess collection.
Subsequent to the 43rd GST Council Meeting held on 28.05.2021, it was decided that the Central Government would borrow ₹1.59 lakh crore and release it to St

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have agreed to the arrangements of funding of the compensation shortfall under the back-to-back loan facility. For effective response and management of COVID-19 pandemic and a step-up in capital expenditure all States and UTs have a very important role to play. For assisting the States/UTs in their endeavour, Ministry of Finance has frontloaded the release of assistance under the back-to-back loan facility during FY 2021-22 ₹75, 000 crore (almost 50 % of the total shortfall for the entire year) released today in a single instalment. The balance amount will be released in the second half of 2021-22 in steady instalments.
The release of ₹75,000 crore being made now is funded from borrowings of GoI in 5-year securities, totalling

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2.98
2342.04
5.
Goa
364.91
34.63
399.54
6.
Gujarat
5618.00
533.10
6151.10
7.
Haryana
3185.55
302.28
3487.83
8.
Himachal Pradesh
1161.08
110.18
1271.26
9.
Jharkhand
1070.18
101.55
1171.73
10.
Karnataka
7801.86
740.31
8542.17
11.
Kerala
3765.01
357.26
4122.27
12.
Madhya Pradesh
3020.54
286.62
3307.16
13.
Maharashtra
5937.68
563.43
6501.11
14.
Meghalaya
60.75
5.76
66.51
15.
Odisha
2770.23
262.87
3033.10
16.
Punjab
5226.81
495.97
5722.78
17.
Rajasthan
3131.26
297.13
3428.39
18.
Tamil Nadu
3487.56
330.94
3818.50
19.
Telangana
1968.46
186.79
2155.25
20.
Tripura
172.76
16.39
189.15
21.
Uttar Pradesh
3506.94
332.78
3839.72
22.
Uttarakhand
1435.95
136.26
15

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CGST Zones and Directorate General of GST Intelligence booked about 8000 cases involving fake ITC of over 35000 crore in FY 2020-21
GST
Dated:- 13-7-2021

Misuse of the beneficial provision of Input Tax Credit (ITC) under GST regime is the most common modus of evasion under the GST Law. The field formations of the Central Board of Indirect taxes and Customs (CBIC) have been regularly detecting such cases from very beginning of the GST regime. During the financial year 2020-21 the CGST zones and the Directorate General of GST Intelligence (DGGI)have booked about 8000 cases involving fake ITC of over ₹ 35000 crore. During the financial year 426 persons including 14 professionals such as CAs, Lawyers and masterminds, benefic

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month. In this nationwide drive against unscrupulous entities, Directorate General of GST Intelligence and CGST Zones under CBIC have during the current financial year detected more than 500 cases involving 1200 entities and arresting 24 persons. The number of arrests made by officers of CBIC is one of the highest in recent times.
CBIC officers are using latest IT tools, digital evidence and also collecting information from other government departments to catch the fraudsters. Along with legislative and procedural changes in the law, the nationwide drive has contributed to better compliance and revenue collection. During the drive, cases of fake ITC availment against some well-known companies were also booked.
Some of the notable cases bo

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nformation that fictitious/bogus firms were used to pass inadmissible ITC to various iron and steel units based in Himachal Pradesh, Punjab and Haryana, searches were conducted at multiple premises in Himachal Pradesh (Baddi) and Punjab where incriminating evidences in the form of laptop containing incriminating e-mails, pen drives, mobile phones evidencing fraudulent transactions were resumed. Similarly a case of fraudulent ITC was also booked by DGGI Surat Zonal Unit in which non – existent firms were found to be engaged in supply of invoices and passing on illegal ITC to the tune of ₹ 300 crore.
CGST Jaipur Zone, detected a case involving multiple fake firms for availment/passing on fraudulent ITC of Rs. more than 100 crore in whi

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Webinars on recent functionalities related to Returns, Ledgers and Payments deployed on GST Portal.
GST
Dated:- 12-7-2021

GSTN has recently implemented certain new functionalities on the GST Portal related to Returns, Ledgers and Payments.
For creating awareness amongst all the stakeholders, GSTN is holding webinars, as per details given below:
Webinar Topic
New functionalities related to Returns, Ledgers and Payments deployed on GST Portal
Language of webinar
Hindi
Tami

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Upcoming functionalities to be deployed on GST Portal for the Taxpayers in the month of July, 2021
GST
Dated:- 12-7-2021

As part of our constant endeavour to provide a smooth and hassle free experience to the taxpayers and simplify the process of meeting GST compliances, following changes were recently deployed/ would be deployed shortly, on the GST portal:
Sl.No
Module
Form/ Functionality
Functionality released/ to be released for Taxpayers
Current status of deployment
1
Registration
Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21
* In view of the spread of pandemic COVID-19 across many parts of India, vide Notification No 14/2021-CT, dated 1st May, 2021, read

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2021
2
Returns
Information regarding late fee payable provided in Form GSTR-10
* Taxpayers whose registration is cancelled, at the time of filing of last return in Form GSTR-10, will now be provided with details of late fee payable by them, for the delayed filing of any of the previous returns/ statements in a table, for their assistance in filing of said return by them.
* This information can be viewed by clicking on a hyperlink provided under the column “Late Fee Payable” in the online Form GSTR- 10.

3
Returns
Auto-population of data in Form GSTR-11 on basis of Forms GSTR-1 / 5 filed by their suppliers
* The UIN holders file details of their inward supplies in Form GSTR-11 on a quarterly basis. They can subsequently fi

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 12-7-2021

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

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