Goods and Services Tax

Racket busted of Large number of non-operational Partnership firms falsely claiming refunds against accumulated ITC in Delhi NCR
GST
Dated:- 17-3-2020

A large number of proprietorship / partnership firms registered with Gautam Buddha Nagar and other Commissionerates of Delhi NCR which were apparently connected and had claimed huge amount of refunds against accumulated Input Tax Credit (ITC) on account of inverted tax structure and Zero-rated supply of Goods were identified. Searches were conducted on 13.3.2020 by officers of CGST Gautam Budha Nagar along with other Commissionerates at various places declared as principal places of business and residential premises located in Delhi, Faridabad, Gurgaon, Noida and Greater Noida.

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Recommendations of GST council related to changes in GST rates on supply of goods and services
GST
Dated:- 14-3-2020

The 39th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman here today . The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and seniors officers of the Ministry of Finance.
GST Council took following decisions relating to changes in GST rates on supply of goods and services.
1. The recommendation of the Fitment Committee for calibrating the GST rate structure to correct the inverted duty structure on various items like Mobile phones, Footwear, Textiles and

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Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC and to change the place of supply for B2B MRO services to the location of recipient. This change is likely to assist in setting up of MRO services in India. Domestic MRO will also get protection due to 5% tax paid under section 3(7) of the Customs Tariff Act, 1975 on most imported goods (sent abroad for repairs) as this tax is not available as credit.
Note: It is proposed to issue notifications giving effect to these recommendations of the Council on 01st April, 2020.
[This note presents the decision of the GST Council in simple language for easy understanding which would be given effect to through Gazette notifications/ circulars which sha

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Recommendations of GST Council related on IT Roadmap
GST
Dated:- 14-3-2020

The 39th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman here today. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and seniors officers of the Ministry of Finance.
In the GST Council meeting, Shri Nandan Nilekani, on behalf of Infosys, made a presentation addressing the system related issues that are being faced by the taxpayers in the GST system. He first gave the summary of the recently observed IT issues and the way forward to resolve them.
He suggested that in order to smoothen the roll

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n of Aadhaar authentication and spike rules would also be initiated.
He informed the Council that to augment the capacity of the IT system to concurrently handle 3 lakh taxpayers from the present level of 1.5 lakh taxpayers, hardware procurement process has been initiated which is slightly impacted by the Covid-19 pandemic.
The GST Council further made the following suggestions after due discussions-
* Shri Nandan Nilekani would attend the next 3 meetings of the GST Council and update the council of the status of implementation of the decisions taken by the Council and assist the Council in taking appropriate decisions on technology related issues,
* To support the timely implementation of various initiatives, the Council gave a go a

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Recommendations of GST council related to law & procedure
GST
Dated:- 14-3-2020

The 39th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman here today . The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and seniors officers of the Ministry of Finance.
The GST Council has made the following recommendations on Law & Procedures changes.
* Measures for Trade facilitation:
* Interest for delay in payment of GST to be charged on the net cash tax liability w.e.f. 01.07.2017 (Law to be amended retrospectively).
* Where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of period of application as one-time measure to facilitate those who want to conduct business).
* Annual Return:
* Relaxation to MSMEs from furnish

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ered persons who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 and are undergoing the corporate insolvency resolution process, so as to enable them to comply with the provisions of GST Laws during the CIRP period.
* Extension of due dates for FORM GSTR-3B for the month of July, 2019 to January, 2020 till 24th March, 2020 for registered persons having principal place of business in the Union territory of Ladakh. Similar extension is also recommended for FORM GSTR-1 & FORM GSTR-7.
* Bunching of refund claims allowed across financial years to facilitate exporters.
* Deferment of E-invoice and QR Code:
* Certain class of registered persons (insurance company, banking company, financial institution, non-banking financial institution, GTA, passenger transportation service etc.) to be exempted from issuing e-invoices or capturing dynamic QR code; and
* The dates for implementation of e-invoicing and QR Code to be extended to 01.10.2020.
* D

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orate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016, undergoing the corporate insolvency resolution process.
* Amendments to the CGST Rules: Key amendments are as below:
* Procedure for reversal of input tax credit in respect of capital goods partly used for affecting taxable supplies and partly for exempt supplies under rule 43 (1) (c);
* ceiling to be fixed for the value of the export supply for the purpose of calculation of refund on zero rated supplies;
* to allow for refund to be sanctioned in both cash and credit in case of excess payment of tax;
* to provide for recovery of refund on export of goods where export proceeds are not realized within the time prescribed under FEMA; and
* to operationalize Aadhaar authentication for new taxpayers.
* Certain amendments to be carried out in the GST laws.
*****
Note: The recommendations of the GST Council have been presented in this release in simple language for information of all stakeholders.

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DGGI (Hqrs.) registered a case for fraudulently claiming IGST refunds on export of goods
GST
Dated:- 7-3-2020

DGGI (Hqrs.) booked a case on 06.03.2020 against M/s Aastha Apparels Pvt Ltd & others. Aforesaid companies have fraudulently claimed IGST refunds on export of goods to the tune of more than ₹ 61 Crores.
It has been revealed that ITC has been fraudulently availed by M/s Aastha Apparels Pvt Ltd & others on the basis of invoices received from non-existent/non-functional

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DGGI HQ books case against 3 firms for issuance of fake invoices without actual supply of goods worth 4,198 crores
GST
Dated:- 4-3-2020

Directorate General of GST Intelligence (DGGI) Headquarters booked a case on 3rd March 2020 against M/s Fortune Graphics Limited, M/s Reema Polychem Private Limited & M/s Ganpati Enterprises.
The aforesaid companies/ firms are involved in issuance of invoices without any actual supply of goods. This case was detected and developed by officers on further data analytics out of a case booked against one of the exporters, namely, M/s Anannya Exim, which was covered in the all India operation launched by DGGI-DRI on 11.09.2019, against various exporters for fraudulently claimed IGST refund on the

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Webcast on problems faced in “GST Registration”
GST
Dated:- 4-3-2020

As part of a series of webcasts for addressing the queries of taxpayers on issues pertaining to Goods and Service Tax (GST) and Customs, Directorate General of Systems, CBIC and Directorate General of Taxpayer Services, CBIC are organizing a webcast on the problems faced in “GST Registration”. The said webcast will be held on 05.03.2020 (Thursday) from 11:00 A.M to 01:00 P.M. The YouTube URL for the webcast wo

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Major Racket of Fake Invoicing of 7896 Crore Busted Involving Network of 23 Shell Companies
GST
Dated:- 3-3-2020

Major Racket of Fake Invoicing of ₹ 7896 Crore Busted Involving Network of 23 Shell Companies
Two Accused Arrested & Remanded to 14 Days Judicial Custody
The officers of Anti Evasion wing of Central Tax, Delhi West Commissionerate have busted a major racket of fake invoicing of ₹ 7896 crore involving fraudulent Input Tax Credit (ITC) of ₹ 1709 crore, using a network of 23 shell companies, which procured and generated invoices without actual supply of goods and availed as well as passed on ITC. Two persons have been arrested on 29.02.2020, in this matter.
The accused persons were evading tax by c

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Review of Interest Subvention Scheme
GST
Dated:- 2-3-2020

Government has modified the guidelines of 'Interest Subvention Scheme for Incremental Credit to MSMEs 2018' on 13th December, 2019. In the modified guidelines, requirement of Udyog Aadhar Number (UAN) has been dispensed with for units registered for Goods and Service Tax (GST). However, in the case of units which are not registered under GSTN, may either submit Income Tax Permanent Account Number (PAN) or their loan account

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Provision for Quarterly Payment of GST by MSMEs
GST
Dated:- 2-3-2020

The Small and Medium sector companies now get the benefit of the new return model under GST which ensures quarterly filing of returns for those taxpayers whose annual aggregate turnover in the preceding Financial year does not exceed ₹ 5 crore.
Department of Revenue have informed that there is no such proposal at this stage.
Quarterly payment of GST is available to those MSMEs who opt for composition levy

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Firm busted for issuing fake invoices to claim input tax credit of goods worth 436 crores
GST
Dated:- 2-3-2020

Officers of Anti-Evasion, Central GST Delhi East Commissionerate have unravelled a major operation of Circular Trading, involving use of fake invoices to claim fraudulent refunds of Input Tax Credit. Shri Asif Khan, Shri Rajeev Chhatwal and Shri Arjun Sharma, operating a total of 17 fake firms, procured invoices without actual supply of goods and availed as well as passed on ITC fraudulently, to the tune of ₹ 436 crores. The fraudulently availed ITC was used by them to file refund claims to the tune of ₹ 11.55 crores under Inverted Duty Structure. The said refund claims were also filed by fake firms floate

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ning a similar operation even during erstwhile VAT regime. It came to light that the trio were planning to spread their operations to other States at the time they were apprehended.
Shri Asif Khan, Shri Rajeev Chhatwal and Shri Arjun Sharma appear to have knowingly committed offences under Section 132(1)(b) and 132(1)(c) of CGST Act, 2017 which are cognizable and non-bailable offences as per the provisions of Section 132(5) and punishable under Clause (i) of Sub section (1) of Section 132 of the Act ibid. They also appear to have committed offence under Section 132(1)(e) of the Act.
Accordingly, the said persons were arrested on 01.03.2020 under Section 69(1) of the CGST Act, 2017 and remanded to judicial custody till 13.03.2020 by the Ch

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Monthly GST lottery offer for B2C invoices to start from Apr 1
GST
Dated:- 2-3-2020

New Delhi, Mar 1 (PTI) The government is planning to launch lottery offer under the Goods and Services Tax (GST) from April 1 by conducting lucky draws every month for invoices of all business to customer (B2C) transactions.
The lottery scheme is being envisaged by the revenue department to encourage customers to take bills for every purchase, which will in turn help the government in curbing GST evasion.
Under the scheme, the revenue department will conduct monthly lucky draws which will have one bumper prize, while there would be second and third prizes state wise, an official told PTI.
"The lottery scheme is planned to be launched on

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GST Revenue collection for February, 2020
GST
Dated:- 2-3-2020

GST Revenue collection for February, 2020
₹ 1,05,366 crore gross GST revenue collected in February
The gross GST revenue collected in the month of February, 2020 is ₹ 1,05,366 crore of which CGST is ₹ 20,569 crore, SGST is ₹ 27,348 crore, IGST is ₹ 48,503 crore (including ₹ 20,745 crore collected on imports) and Cess is ₹ 8,947 crore (including ₹ 1,040 crore collected on imports). The total number of GSTR 3B Returns filed for the month of January up to 29th February, 2020 is 83.53 lakh.
The government has settled ₹ 22,586 crore to CGST and ₹ 16,553 crore to SGST from IGST as regular settlement. The tota

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ted in each State during the month of February, 2020 as compared to Feb, 2019.
State-wise GST revenue in February
(₹ crore)
State
Feb-19
Feb-20
Growth
Jammu and Kashmir
306
316
3%
Himachal Pradesh
610
621
2%
Punjab
1,100
1,229
12%
Chandigarh
147
172
18%
Uttarakhand
1,237
1,281
4%
Haryana
4,873
5,266
8%
Delhi
3,422
3,835
12%
Rajasthan
2,676
2,932
10%
Uttar Pradesh
5,112
5,776
13%
Bihar
961
1,121
17%
Sikkim
145
183
26%
Arunachal Pradesh
32
48
51%
Nagaland
20
25
27%
Manipur
21
37
77%
Mizoram
22
25
12%
Tripura
46
63
37%
Meghalaya
129
157
21%
Assam
736
924
25%
West Bengal
3,490
3,942
13%
Jharkhand
2,121
2,071
-2%
Odisha
2,374
2,790
18%
Chattisgarh
2

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CGST wing detects Input Tax Credit fraud of more than 214 crores in Delhi, 1 held
GST
Dated:- 20-2-2020

The Anti Evasion wing of CGST Delhi South Commissionerate has detected a case of Input Tax credit fraud through fake invoices issued by bogus firms. Investigations led to discovering the accused had also been generating bogus e-way bills to back the fake invoices. Over 35 entities are involved in the bogus transactions, involving fake invoicing to the tune of ₹ 214.74 crore

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Central Board of Indirect Taxes and Customs starts capturing district-wise data or origin of export goods
GST
Dated:- 17-2-2020

Keeping with the Hon'ble PM's objective of turning districts into export hubs, Central Board of Indirect Taxes and Customs has now started capturing district-wise data or origin of export goods. The idea was also recently echoed by the Hon'ble Finance Minister in her Budget speech. This additional information from the export declarations will provide a key

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DGGI busts firm for making bogus Input Tax Credit invoices of more than 268 crores
GST
Dated:- 13-2-2020

The Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana, has arrested Shri Nitin Jain, resident of Sonepat, Haryana, proprietor of M/s Shiv Trade Incorporation, Delhi, for issuing bogus invoices.
During investigation it was revealed that Shri Nitin Jain has issued bogus invoices through his firm M/s Shiv Trade Incorporation and another firm M/s Om Trade Inexim, opened in the name of dummy person, of various types of goods namely ferrous/ non-ferrous scrap, ingots, nickel cathode etc. amounting to ₹ 268.3 crores (approx).
Through bogus invoices, Shri Nitin Jain has fraudulently passed I

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Regulation of irregularities in GST claims
GST
Dated:- 11-2-2020

To identify cases of fraudulent claims under Goods & Services Tax (GST), the Government of India has taken measures to apply stringent risk parameters-based checks driven by rigorous data analytics and Artificial Intelligence (AI) tools based on which certain taxpayers are taken up for further verification. Moreover, a standard operating procedure has been prescribed for exporters vide Circular No. 131/1/2020-GST dated 23.01.2020 to mitigate the risk of wrongful refund claims of Integrated Goods and Services Tax (IGST). This was stated by Shri Anurag Singh Thakur, Union Minister of State for Finance & Corporate Affairs, in a written reply to a question in Rajya S

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1,10,828 crore GST Gross Revenue collected for January, 2020
GST
Dated:- 1-2-2020

₹ 1,10,828 crore GST Gross Revenue collected for January, 2020
January 2020 stands second highest monthly collection since implementation of GST
The gross GST revenue collected in the month of January, 2020 is ₹ 1,10,828 crore of which CGST is ₹ 20,944 crore, SGST is ₹ 28,224 crore, IGST is ₹ 53,013 crore (including ₹ 23,481 crore collected on imports) and Cess is ₹ 8,637 crore (including ₹ 824 crore collected on imports). The total number of GSTR 3B Returns filed for the month of December up to 31st January, 2020 is 83 lakh (prov).
The government has settled ₹ 24,730 crore to CGST and &#83

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uction of GST that the monthly revenues have crossed ₹ 1.1 lakh crore and sixth time during the year it has crossed ₹ 1 lakh crore.
The chart shows trends in revenue during the current year. The table shows the state-wise figures of GST collected in each State during the month of January, 2020 as compared to January, 2019.
State-wise figures for the month of January, 2020
S.No.
State
Jan 19
Jan 20
Growth
1
Jammu and Kashmir
331
371
12%
2
Himachal Pradesh
647
675
4%
3
Punjab
1,216
1,340
10%
4
Chandigarh
159
195
22%
5
Uttarakhand
1,146
1,257
10%
6
Haryana
4,815
5,487
14%
7
Delhi
3,525
3,967
13%
8
Rajasthan
2,776
3,030
9%
9
Uttar Pradesh
5,485
5,698
4%
10
Bihar
1,039
1,122
8%

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THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU CENTRAL GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020
GST
Dated:- 25-1-2020

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)
THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU CENTRAL GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020
NO. 2 OF 2020
Promulgated by the President in the Seventy-first Year of the Republic of India.
A Regul

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THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020
GST
Dated:- 25-1-2020

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)
THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020
NO. 1 OF 2020
Promulgated by the President in the Seventy-first Year of the Republic of India.
A Regulation further to amend the Union Territories Goods and Services Tax Act, 2017.
In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by him:-
Short title and commencement.
1. (

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Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner
GST
Dated:- 22-1-2020

Considering the difficulties faced by trade and industry in filing of returns, the government has decided to introduce several measures to ease the process. The Finance Ministry today said that now GST taxpayers can file their GSTR-3B returns in a staggered manner.
Presently the last date of filing GSTR-3B returns for every taxpayer is 20th of every month. From now on, the last date for filing of GSTR-3B for the taxpayers having annual turnover of ₹ 5 crore and above in the previous financial year would be 20th of the month. Thus, around 8 lakh regular taxpayers would have the last date of GSTR-3B filing as 20th of every mon

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h, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha having annual turnover below ₹ 5 crore in previous financial year will now be having last date of filing the GSTR-3B as 24th of the month without late fees.
The Finance Ministry said that the necessary notification in this regard would be issued later by the competent authority.
In a statement issues, the Ministry further said that it has also taken a note of difficulties and concerns expressed by the taxpayers regarding filing of GSTR-3B and other returns. The matter has been discussed by the GSTN with Infosys, the Managed Service Pro

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2nd National GST Conference held for streamlining GST system
GST
Dated:- 7-1-2020

The 2nd National GST Conference of the Commissioners of State Tax and Chief Commissioners of Central Tax was held here today under the chairmanship of Dr Ajay Bhushan Pandey, Revenue Secretary, Ministry of Finance.
The multi-faceted Conference was focused on brainstorming session for streamlining Goods and Services Tax (GST) system and plugging revenue leakages. This was the 2nd edition of all India Conference where both tax administrations came together formally to build synergy and to share their knowledge and best practices with intent to bring about uniformity in tax administrations.
During the Conference, deliberations were held on a mecha

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nging inconvenience to the genuine taxpayers. CBDT and FIU-India made their presentations on exchange of data and disseminating STR for curbing evasion.
GST policy Wing, CBIC, presented ways to bridge the compliance gap and enhancing revenue, which would result in recovering unmatched credit, reviewing refunds, management of non-filers, reporting of electronic invoice to GST system and comprehensive and coordinated audit.
After the day-long in-depth deliberations, the following measures were decided for necessary action:
1. To constitute a Committee of Centre and State officers to examine and implement quick measures in a given time frame to curb fraudulent refund claims including the inverted tax structure refund claims and evasion of

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k account details by GST system, in consultation with RBI and NPCI. Suggestions were also received to make GST system aligned with FIU for the purpose of getting bank account details and transactions and also PAN based banking transaction.
6. To share data of cases involving evasion and fraudulent refund detected by CBIC with CBDT and vice versa, so that proper profiling of these fraudsters could also be done.
7. It was also suggested to provide a single bank account for foreign remittance receipt and refund disbursement.
8. A self-assessment declaration to be prescribed by suitable amendments in GSTR Forms in case of closure of businesses.
9. To undertake verification of unmatched Input Tax Credit availed by taxpayers.
The Central

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GST Revenue collection for December, 2019 1,03,184 of gross GST revenue collected in the month of December
GST
Dated:- 1-1-2020

The gross GST revenue collected in the month of December, 2019 is ₹ 1,03,184 crore of which CGST is ₹ 19,962 crore, SGST is ₹ 26,792 crore, IGST is ₹ 48,099 crore (including ₹ 21,295 crore collected on imports) and Cess is ₹ 8,331 crore (including ₹ 847 crore collected on imports). The total number of GSTR 3B Returns filed for the month of November up to 31st December, 2019 is 81.21 lakh.
The GST revenues during the month of December, 2019 from domestic transactions has shown an impressive growth of 16% over the revenue during the month of December, 2018. If

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gross domestic GST Collection and its comparison with that of December, 2018:
State-wise Gross Domestic GST Collection for the month of December, 2019
(Amount Rs. in Cr.)
State
Dec-18
Dec-19
Growth
1
Jammu and Kashmir
293
409
40%
2
Himachal Pradesh
595
699
18%
3
Punjab
1,162
1,290
11%
4
Chandigarh
143
168
18%
5
Uttarakhand
1,055
1,213
15%
6
Haryana
4,646
5,365
15%
7
Delhi
3,146
3,698
18%
8
Rajasthan
2,456
2,713
10%
9
Uttar Pradesh
4,957
5,489
11%
10
Bihar
909
1,016
12%
11
Sikkim
150
214
43%
12
Arunachal Pradesh
26
58
124%
13
Nagaland
17
31
88%
14
Manipur
27
44
64%
15
Mizoram
13
21
60%
16
Tripura
48
59
24%
17
Meghalaya
108
123
14%
18
Assam
743
991

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Anti-Evasion wing of CGST Delhi detects GST fraud of 241 crores, one held
GST
Dated:- 26-12-2019

The Anti-Evasion wing of CGST Delhi South Commissionerate has discovered here today yet another case of fake invoicing and GST fraud alongside a new modus operandi of defrauding the exchequer by exploiting the facility of refunds given for inverted duty structure. Over 120 entities who are involved in the transactions have come to light so far, involving fake invoicing of ₹ 1,600

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GST Council to set up grievance redressal mechanism for taxpayers
GST
Dated:- 25-12-2019

New Delhi, Dec 25 (PTI) – The GST Council will set up a grievance redressal mechanism for taxpayers.
The decision was taken at the 38th meeting of the GST Council held on December 18.
It has decided that a structured grievance redressal mechanism should be established for the taxpayers under GST to tackle grievances on GST-related issues of specific and general nature, an official statement said on Wednesday.
The council will set up the Grievance Redressal Committee (GRC) at zonal and state levels consisting of both central tax and state tax officers, representatives of trade and industry and other goods and services tax (GST) stakehold

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