Goods and Services Tax

Mismatch between the GSTR 3B return and the GSTR 1 statement: Court finds lack of fair chance to contest. Order set aside for reevaluation.
Case-Laws
GST
The High Court found a violation of natural justice as the petitioner was not given a fair chance to contest a tax demand due to a mismatch between GSTR 3B return and GSTR 1 statement. The tax liability arose from this discrepancy. The petitioner's counsel provided evidence of GST computation errors. The court noted the tax proposal wa

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Violation of fairness: Petitioner's explanations ignored. Discrepancies unaddressed. Order set aside for review.
Case-Laws
GST
The High Court found a violation of natural justice as the petitioner's reply to the show cause notice was not considered. Discrepancies in GSTR returns were explained by the petitioner, including credit notes and missing supplier invoices. The court noted that the explanation provided was not rejected with reasons, leading to the order being set aside. The case

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Extension of time for tax assessment or notice issuance. Order passed during ongoing case. No enforcement until next court date.
Case-Laws
GST
The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST authorities. During the writ petition, interim orders were issued. Respondent authorities issued an order u/s 73(9) of CGST Act, 2017/Assam GST Act, 2017. The Court directed respondents to

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High Court ruled against alleged excess input tax credit claim due to violation of natural justice principles. Stay on demand order till next hearing.
Case-Laws
GST
HC addressed alleged excess input tax credit claim u/s 73 SGST/CGST Act, 2017. No SCN issued, only summary, violating Section 73 and Rule 142. Violation of natural justice. Notice issued, returnable in 4 weeks. Counsels for respondents accepted notice. Waiver of Notices due to representation. Extra copies of petition to be s

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Filing of information by manufacturers of Pan Masala and Tobacco taxpayers
GST
Dated:- 7-6-2024

Please refer to the notification Notification No. 04/2024 – Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the goods mentioned therein. Two forms have been notified vide this notification namely GST SRM-I and GST SRM-II. The former pertains to the registration and disposal of machines while the latter asks for information on inputs and outputs during a month.

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CBIC Chairperson inaugurates GST Bhawan at Rohtak, Haryana
GST
Dated:- 5-6-2024

GST Bhawan is located at the hub of connectivity to major districts of Haryana and has easy and quick access to facilitate GST Taxpayers
Shri Sanjay Kumar Agarwal, Chairman, Central Board of Indirect Taxes and Customs (CBIC), inaugurated the GST Bhawan, an official complex of CGST Rohtak Commissionerate at Rohtak, Haryana. Shri Shashank Priya, Member, CBIC (GST, Legal, CX & ST); Shri Manoj Kumar Shrivastava, Chief Commissioner CGST Panchkula Zone, senior officers from CBIC and officers & staff from CGST Rohtak Commissionerate, Panchkula Zone, were also present.
Located at one of the most preferred locations in Rohtak, the project sits at the hub

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consistently supporting and encouraging to develop infrastructure which is visible by the fact that the Ministry of Finance has sanctioned residential as well as office building projects of CBIC for about Rs. 4,600 crore in last 10 financial years (i.e., 2014-24),” he added.
Shri Shashank Priya, Member, CBIC, shared his experience and said when he joined the department 34 years ago, there were not many facilities available and the office was run from a rented premises. “This new building will definitely facilitate the officers and staff which will in turn boost and enhance the output. As number of taxpayers are increasing, we need more tools and modern facilities to facilitate them towards easy compliance.”
Addressing the gathering, Shri

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Gross GST revenue collection in May 2024 stands at 1.73 lakh crore; Records 10% y-o-y growth
GST
Dated:- 3-6-2024

₹3.83 lakh crore gross GST revenue collection in FY2024-25 (till May 2024) records 11.3% y-o-y growth
Net Revenue (after refunds) grows 11.6% in FY 2024-25 (till May 2024)
Domestic Gross GST Revenue grows 15.3% in May, 2024
The gross Goods and Services Tax (GST) revenue for the month of May 2024 stood at ₹1.73 lakh crore. This represents a 10% year-on-year growth, driven by a strong increase in domestic transactions (up 15.3%) and slowing of imports (down 4.3%). After accounting for refunds, the net GST revenue for May 2024 stands at ₹1.44 lakh crore, reflecting a growth of 6.9% compared to the same period last year.
Breakdown of May 2024 Collections:
* Central Goods and Services Tax (CGST): ₹32,409 crore;
State Goods and Services Tax (SGST): ₹40,265 crore;
Integrated Goods and Services Tax (IGST): ₹87,781 crore, i

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ter-Governmental Settlement:
In the month of May, 2024, the Central Government settled ₹38,519 crore to CGST and ₹32,733 crore to SGST from the net IGST collected of ₹67,204 crore. This translates to a total revenue of ₹70,928 crore for CGST and ₹72,999 crore for SGST in May, 2024, after regular settlement.
Similarly, in the FY 2024-25 till May 2024 the Central Government settled ₹88,827 crore to CGST and ₹74,333 crore to SGST from the net IGST collected of ₹154,671 crore. This translates to a total revenue of ₹1,65,081 crore for CGST and ₹1,68,137 crore for SGST in FY 2024-25 till May 2024 after regular settlement.
The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of May, 2024 as compared to May, 2023. Table-2 shows the state-wise figures of post settlement GST revenue of each State for the month of May, 2

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p
2
1
-39%
Kerala
2,297
2,594
13%
Tamil Nadu
8,953
9,768
9%
Puducherry
202
239
18%
Andaman and Nicobar Islands
31
37
18%
Telangana
4,507
4,986
11%
Andhra Pradesh
3,373
3,890
15%
Ladakh
26
15
-41%
Other Territory
201
207
3%
Center Jurisdiction
187
245
30%
Grand Total
1,14,261
1,31,783
15%
Table-2: SGST & SGST portion of IGST settled to States/UTs in May (Rs. in crore)
Pre-Settlement SGST
Post-Settlement SGST[2]
State/UT
May-23
May-24
Growth
May-23
May-24
Growth
Jammu and Kashmir
178
225
26%
561
659
17%
Himachal Pradesh
189
187
-1%
435
436
0%
Punjab
638
724
14%
1,604
1,740
8%
Chandigarh
48
54
12%
168
178
6%
Uttarakhand
411
476
16%
666
714
7%
Haryana
1,544
1,950
26%
2,568
3,025
18%
Delhi
1,295
1,477
14%
2,539
2,630
4%
Rajasthan
1,386
1,506
9%
3,020
3,315
10%
Uttar Pradesh
2,384
2,736
15%
5,687
6,848
20%
Bihar
623
695
11%
2,058
2,298

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Advisory on launch of E-Way Bill 2 Portal
GST
Dated:- 28-5-2024

GSTN is pleased to inform that NIC is releasing the E-Way Bill 2 Portal (https://ewaybill2.gst.gov.in) on 1st June 2024. This portal ensures high availability and runs in parallel to the e-way Bill main portal (https://ewaybillgst.gov.in). The e-way bill 2 portal synchronises the e-way bill details with main portal within a few seconds. The highlights of the portal are as follows:
* Presently, E-Way Bill 2 Portal provides the critical services of E-Way Bill system, and gradually it will be extended with other services of e-way bill system.
* E-Way Bills can be generated and updated on the E-Way Bill 2 Portal independently.
* E-Way Bill 2 portal provides the

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Information from manufacturers of Pan Masal and Tobacco taxpayers
GST
Dated:- 16-5-2024

Government had issued a notification to seek information from taxpayers dealing in the goods mentioned therein vide Notification No. 04/2024 – Central Tax dated 05-01-2024. Two forms have been notified vide this notification namely GST SRM-I and GST SRM-II. The former pertains to registration and disposal of machines while the later asks information on inputs and outputs during a month.
To begi

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Union Finance Minister Smt. Nirmala Sitharaman administers Oath of Office to Justice (Retd.) Sanjaya Kumar Mishra as the first President of GST Appellate Tribunal in New Delhi
GST
Dated:- 6-5-2024

Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman administered the oath of integrity and secrecy to Justice (Retd.) Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal (GSTAT), in New Delhi, today. Justice (Retd.) Mishra's appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
The GSTAT is the Appellate Authority established under the Central Goods and Services Tax Act, 2017, to hear various appeals under the said Act and the r

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GST revenue collection for April 2024 highest ever at Rs 2.10 lakh crore
GST
Dated:- 1-5-2024

GST collections breach landmark milestone of ₹2 lakh crore
Gross Revenue Records 12.4% y-o-y growth
Net Revenue (after refunds) stood at ₹1.92 lakh crore; 17.1% y-o-y growth
The Gross Goods and Services Tax (GST) collections hit a record high in April 2024 at ₹2.10 lakh crore. This represents a significant 12.4% year-on-year growth, driven by a strong increase in domestic transactions (up 13.4%) and imports (up 8.3%). After accounting for refunds, the net GST revenue for April 2024 stands at ₹1.92 lakh crore, reflecting an impressive 17.1% growth compared to the same period last year.
Positive Performance Across Components:
Breakdown of April 2024 Collections:
* Central Goods and Services Tax (CGST): ₹43,846 crore;
State Goods and Services Tax (SGST): ₹53,538 crore;
Integrated Goods and Services Tax (IGST): ₹99,623 crore, incl

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2,316
2,796
21%
Chandigarh
255
313
23%
Uttarakhand
2,148
2,239
4%
Haryana
10,035
12,168
21%
Delhi
6,320
7,772
23%
Rajasthan
4,785
5,558
16%
Uttar Pradesh
10,320
12,290
19%
Bihar
1,625
1,992
23%
Sikkim
426
403
-5%
Arunachal Pradesh
238
200
-16%
Nagaland
88
86
-3%
Manipur
91
104
15%
Mizoram
71
108
52%
Tripura
133
161
20%
Meghalaya
239
234
-2%
Assam
1,513
1,895
25%
West Bengal
6,447
7,293
13%
Jharkhand
3,701
3,829
3%
Odisha
5,036
5,902
17%
Chhattisgarh
3,508
4,001
14%
Madhya Pradesh
4,267
4,728
11%
Gujarat
11,721
13,301
13%
Dadra and Nagar Haveli and
Daman & Diu
399
447
12%
Maharashtra
33,196
37,671
13%
Karnataka
14,593
15,978
9%
Goa
620
765
23%
Lakshadweep
3
1
-57%
Kerala
3,010
3,272
9%
Tamil Nadu
11,559
12,210
6%
Puducherry
218
247
13%
Andaman and Nicobar
Islands
92
65
-30%
Telangana
5,622
6,236
11%
Andhra Pradesh
4,329
4,850
12%
Ladakh

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ura
70
80
14%
164
198
21%
Meghalaya
69
76
9%
162
190
17%
Assam
608
735
21%
1,421
1,570
10%
West Bengal
2,416
2,640
9%
3,987
4,434
11%
Jharkhand
952
934
-2%
1,202
1,386
15%
Odisha
1,660
2,082
25%
2,359
2,996
27%
Chhattisgarh
880
929
6%
1,372
1,491
9%
Madhya Pradesh
1,287
1,520
18%
2,865
3,713
30%
Gujarat
4,065
4,538
12%
6,499
7,077
9%
Dadra and Nagar
Haveli and Daman
and Diu
62
75
22%
122
102
-16%
Maharashtra
10,392
11,729
13%
15,298
16,959
11%
Karnataka
4,298
4,715
10%
7,391
8,077
9%
Goa
237
283
19%
401
445
11%
Lakshadweep
1
0
-79%
18
5
-73%
Kerala
1,366
1,456
7%
2,986
3,050
2%
Tamil Nadu
3,682
4,066
10%
5,878
6,660
13%
Puducherry
42
54
28%
108
129
19%
Andaman and
Nicobar
Islands
46
32
-32%
78
88
13%
Telangana
1,823
2,063
13%
3,714
4,036
9%
Andhra Pradesh
1,348
1,621
20%
3,093
3,552
15%
Ladakh
3

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Important Update: Enhancement in the GST Portal
GST
Dated:- 27-4-2024

Dear Taxpayers,
1. GSTN is pleased to inform that an enhanced version of the GST portal would be launched on 3rd May 2024. The effort is to improve user experience and ensure that the information you need is accessible and easy to navigate.
2. Key Enhancements Include (PDF with screenshots attached):
i. News and Updates Section: We have introduced a dedicated tab for all news and updates. This section now inc

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Extension of Due date of GSTR-1 for the period March 24
GST
Dated:- 15-4-2024

“In continuation of the advisory issued on 11.04.24 regarding the due date extension for Form GSTR 1, the Go

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Extension of GSTR-1 due date to 12th April 2024
GST
Dated:- 12-4-2024

GSTN has noticed that taxpayers are facing difficulties in filing GSTR-1 intermittently since yesterday due to techn

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Advisory: Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1
GST
Dated:- 10-4-2024

Dear Taxpayers,
1. GSTN is pleased to inform that a new feature to auto-populates the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 is now available on the GST portal. This allows for direct auto-drafting of HSN data into Table 12 based on e-Invoice data.
2. Please note that the HSN-wise summary data auto-populated into Table 12 is intended for your convenience.

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Advisory on Reset and Re-filing of GSTR-3B of some taxpayers
GST
Dated:- 9-4-2024

Dear Taxpayers,
1. This has reference to the facility for re-filing of GSTR-3B for some of the taxpayers. It was noticed that there were discrepancies in the returns of some taxpayers during the filing process between the saved data in the GST system and actually filed data in the fields of ITC availment and payment of tax liabilities. The matter was examined and deliberated by the Grievance Redressa

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Advisory: Self Enablement For e-Invoicing
GST
Dated:- 3-4-2024

Dear Taxpayers,
1. If your turnover exceeds INR 5 crores in the financial year 2023-2024, you will be required to start e-Invoicing from the next financial year, i.e., from 1st April 2024 onwards
2. For those who meet the notification criteria but have not yet been enabled on the portal, you can self-enable for e-Invoicing by visiting https://einvoice.gst.gov.in and start reporting through any of the 4 new Invoice Reg

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Second highest monthly Gross GST Revenue collection in March at 1.78 lakh crore; Records 11.5% y-o-y growth (18.4% on net basis)
GST
Dated:- 1-4-2024

Yearly gross revenue ₹20.14 lakh crore; 11.7% growth (13.4% on net basis)
Gross Good and Services Tax (GST) revenue for March 2024 witnessed the second highest collection ever at ₹1.78 lakh crore, with a 11.5% year-on-year growth. This surge was driven by a significant rise in GST collection from domestic transactions at 17.6%. GST revenue net of refunds for March 2024 is ₹1.65 lakh crore which is growth of 18.4% over same period last year.
Strong Consistent Performance in FY 2023-24: FY 2023-24 marks a milestone with total gross GST collection of Rs. 20.14 lakh crore exceeding ₹20 lakh crore, a 11.7% increase compared to the previous year. The average monthly collection for this fiscal year stands at ₹1.68 lakh crore, surpassing the previous year's average of ₹1.5 lakh crore. GST revenu

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vernmental Settlement: In the month of March, 2024, the Central Government settled ₹43,264 crore to CGST and ₹37,704 crore to SGST from the IGST collected. This translates to a total revenue of ₹77,796 crore for CGST and ₹81,450 crore for SGST for March, 2024 after regular settlement. For the FY 2023-24, the central government settled ₹4,87,039 crore to CGST and ₹4,12,028 crore to SGST from the IGST collected.
The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of March, 2024 as compared to March, 2023. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of March, 2024.
Chart: Trends in GST Collection
Table 1: State-wise growth of GST Revenues during March, 2024[1]
State/UT
Mar-23
Mar-24
Growth (%)
Jammu and Kashmir
477
601
26%
Himachal Pradesh
739
852
15%
Punjab
1,735

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3,532
4,082
16%
Ladakh
23
41
82%
Other Territory
249
196
-21%
Center Jurisdiction
142
220
55%
Grand Total
1,16,659
1,37,166
18%
Table-2: SGST & SGST portion of IGST settled to States/UTs April-March (Rs. in crore)
Pre-Settlement SGST
Post-Settlement SGST[2]
State/UT
2022-23
2023-24
Growth
2022-23
2023-24
Growth
Jammu and Kashmir
2,350
2,945
25%
7,272
8,093
11%
Himachal Pradesh
2,346
2,597
11%
5,543
5,584
1%
Punjab
7,660
8,406
10%
19,422
22,106
14%
Chandigarh
629
689
10%
2,124
2,314
9%
Uttarakhand
4,787
5,415
13%
7,554
8,403
11%
Haryana
18,143
20,334
12%
30,952
34,901
13%
Delhi
13,619
15,647
15%
28,284
32,165
14%
Rajasthan
15,636
17,531
12%
35,014
39,140
12%
Uttar Pradesh
27,366
32,534
19%
66,052
76,649
16%
Bihar
7,543
8,535
13%
23,384
27,622
18%
Sikkim
301
420
39%
839
951
13%
Arunachal Pradesh
494
628
27%
1,623
1,902
17

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Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables
GST
Dated:- 12-3-2024

It is informed to all taxpayers that as per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new Table 14A and Table 15A have been introduced in GSTR-1 to capture the amendment details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 or liable to pay tax u/s 9(5) of the CGST Act, 2017. These tables ha

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Advisory: Integration of E-Waybill system with New IRP Portals
GST
Dated:- 11-3-2024

Dear Taxpayers,
1. GSTN is pleased to announce the successful integration of E-Waybill services with four new IRP portals via NIC, enabling taxpayers to generate E-Waybills alongside E-Invoicing on these four IRPs.
2. This new facility complements the existing services available on the NIC-IRP portal, making E-Waybill services, along with E-Invoicing, available across all six IRPs.
3. Please fin

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Meerut CGST Commissionerate busts syndicate that fraudulently claimed Input Tax Credit of over Rs. 1,000 crore through a network of 232 fake firms, 3 arrested
GST
Dated:- 8-3-2024

The Anti-Evasion branch of Central Goods and Services Tax (CGST) Commissionerate, Meerut, started an investigation in October 2023 into a large syndicate that fraudulently claimed Input Tax Credit (ITC) by way of fake billing.
The investigation conducted so far has revealed that total number of 232 fake firms, with 91 firms registered on a single mobile number, are registered at various places across the country and have passed inadmissible ITC of around Rs. 1,048 crore. Total value of goods shown to be supplied through these firms is around Rs. 5,8

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urther investigation revealed bulk purchases of around Rs. 1,120 crore from two of such FFMCs from other FFMCs. However, no record of further disposal/receipt of said foreign currency has been recovered during searches. Owners/ Directors of these two FFMCs, too could not produce any record or details of ultimate recipient of the foreign currency.
None of the firms that issued invoices were found in existence. However, two beneficiary firms that had availed ITC on strength of fake invoices, were existent. Further investigation into these beneficiary firms revealed that in order to justify the fake purchases as genuine purchase, they made payment to two accounts belonging to two forex companies engaged in sale and purchase of foreign currenc

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Union Finance Minister Smt. Nirmala Sitharaman inaugurates first-ever National Conference of Enforcement Chiefs of the State and the Central GST Formations in New Delhi
GST
Dated:- 5-3-2024

FM exhorts GST officials to engage with stakeholders to understand their concerns, enhance compliance, streamline processes, and work collaboratively towards making the tax system more transparent and efficient
GST has simplified indirect taxation and made lives of people easier: MoS Finance
Revenue Secretary outlines key priorities for an effective and efficient GST enforcement and emphasises the need for feedback to further improve policy and technology interventions
CBIC Chairman highlights importance of maintaining balance between enforcement and fairness in sync with instructions of CBIC
The one-day inaugural conference saw in-depth discussions on GST evasion typologies, preferred methods, and prevalent sectors, importance of collaborative efforts, need to utilise technology e

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), Director Central Narcotics Bureau (NCB); and DG, Central Economic Intelligence Bureau (CEIB) were also present at the occasion.
In her address on the occasion, the Union Finance Minister commended the untiring efforts of both the Centre and States GST formations since 2017 in making the GST a reliable, goal-oriented and capable system by leveraging technology.
The Union Finance Minister urged all the GST formations to leverage technology to plug the loopholes as well provide better taxpayer services. Highlighting the importance of innovation, the Union Finance Minister advocated for sharing of emerging best practices, emphasising the need for seamless coordination across States in the larger national interest.
Further, Smt. Sitharaman stressed on the significance of holding such meetings regularly among enforcement chiefs of Centre and States, and to leverage this platform for discussing obstacles, exchanging successful strategies, and collectively advance towards a more robust a

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on and brought down the effective tax rate, thereby made lives of people easier. Shri Chaudhary exhorted the GST formations to work towards facilitating more and more taxpayers.
Citing the multi-fold increase in GST collections, Shri Chaudhary appreciated the contribution of the GST authorities in achieving the vision of Prime Minister towards achieving 'Sabka Saath, Sabka Vikas'. He credited the leadership of Prime Minister and Finance Minister in propelling India's economic journey from fragile five in 2014 to top five now. Shri Chaudhary expressed optimism about achieving a monthly target of Rs. 2 lakh crore in GST revenue soon.
In his address on the occasion, Shri Sanjay Malhotra, Revenue Secretary emphasised the crucial role of enforcement in ensuring the success of the GST system. Shri Malhotra outlined key priorities – targeting high-risk areas, combating tax evaders, balancing enforcement with taxpayer rights, strengthening collaboration between central and state authorit

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registrations and bogus billing from May 2023 alone has resulted in detection of ITC tax evasion of Rs. 49,623 crore involving 31,512 bogus firms. CBIC presented that it has detected fake ITC evasion of Rs.1,14,755 crore from the year 2020 till date.
Maharashtra State GST showcased the real time monitoring dashboard of suspected non-genuine tax payers (NGTPs). As on 29th February 2024, State has identified 41,601 suspected NGTPs out of which 6,034 NGTPs were detected. It was further highlighted that detection was based on various intelligence gathered during registration, e-way bills and inputs from CBIC/other states and outlined the steps taken to improve detection rate at an early stage.
During the focussed thematic sessions, the delegates from Central and State GST formations discussed various issues through in-depth discussions such as GST evasion typologies, preferred methods, and prevalent sectors, importance of collaborative efforts, need to utilize technology effectively, not

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tools available to the tax officers to detect risky taxpayers and combat GST evasion. Discussion was also centred around ways of streamlining the tools and to make them available to all GST enforcement formations. DG Analytics and Risk Management showcased risk analytical tool to detect potential GST evaders early in the cycle even before filing of first return.
Gujarat highlighted the recent success of GST Seva Kendras in reducing the number of fake registrations. The recent case involving fake registration wherein 20 people have been arrested under Gujarat Control of Terrorism and Organised Crime Act, 2015 was also highlighted as a case study of best practice.
Karnataka highlighted unique case typologies such as bill trading in services sector and mild steel scrap, misclassification etc. West Bengal highlighted the benefits of establishing a cyber forensic lab aiding investigation of GST frauds. Uttarakhand, Sikkim and Andhra Pradesh also presented their best practices in GST enfor

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Union Finance Minister Smt. Nirmala Sitharaman will inaugurate one-day National Conference of Enforcement Chiefs of State and Central GST formations in New Delhi
GST
Dated:- 4-3-2024

Marking a significant step in strengthening the enforcement mechanism in Goods and Services Tax (GST), the Department of Revenue under the Ministry of Finance is organising a National Conference of Enforcement Chiefs of all State and Central Goods and Services Tax (GST) formations in New Delhi on Monday, 4th March, 2024.
Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman will inaugurate the one-day conference and also deliver the keynote address. Union Minister of State for Finance, Shri Pankaj Chaudhary will also attend th

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1,68,337 crore gross GST revenue collected during February 2024; records Year-on-Year (Y-o-Y) growth of 12.5%
GST
Dated:- 1-3-2024

Average monthly gross collection for FY2023-24 is ₹1.67 lakh crore, exceeding ₹1.5 lakh for FY2022-23
Gross GST collection reaches ₹18.40 lakh crore for FY2023-24, grows 11.7% Y-o-Y
Net revenue at ₹1.51 lakh crore is up 13.6% for the month and up by 13% for the year at ₹16.36 lakh crore
Gross Goods and Services Tax (GST) revenue collected for February 2024 is ₹1,68,337 crore, marking a robust 12.5% increase compared to that in the same month in 2023. This growth was driven by a 13.9% rise in GST from domestic transactions and 8.5% increase in GST from import of goods. GST revenue net of refunds for February 2024 is ₹1.51 lakh crore which is a growth of 13.6% over that for the same period last year.
Strong Consistent Performance in FY 2023-24: As of February 2024, the total gross GST collection for

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t settled ₹41,856 crore to CGST and ₹35,953 crore to SGST from the IGST collected. This translates to a total revenue of ₹73,641 crore for CGST and ₹75,569 crore for SGST after regular settlement.
The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of February, 2024 as compared to February, 2023. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of February, 2024.
Chart: Trends in GST Collection
Table 1: State-wise growth of GST Revenues during February, 2024
State/UT
Feb-23
Feb-24
Growth (%)
Jammu and Kashmir
434
532
23%
Himachal Pradesh
691
746
8%
Punjab
1,651
1,955
18%
Chandigarh
188
211
12%
Uttarakhand
1,405
1,525
9%
Haryana
7,310
8,269
13%
Delhi
4,769
5,544
16%
Rajasthan
3,941
4,211
7%
Uttar Pradesh
7,431
8,054
8%
Bihar
1,499
1,491

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ebruary (Rs. in crore)
Pre-Settlement SGST
Post-Settlement SGST
State/UT
2022-23
2023-24
Growth
2022-23
2023-24
Growth
Jammu and Kashmir
2,133
2,680
26%
6,672
7,415
11%
Himachal Pradesh
2,150
2,371
10%
5,133
5,138
0%
Punjab
7,023
7,689
9%
17,810
20,240
14%
Chandigarh
577
626
9%
1,963
2,117
8%
Uttarakhand
4,365
4,934
13%
6,997
7,708
10%
Haryana
16,547
18,568
12%
28,469
31,975
12%
Delhi
12,504
14,235
14%
26,097
29,187
12%
Rajasthan
14,227
15,762
11%
32,008
35,505
11%
Uttar Pradesh
24,900
29,560
19%
60,572
69,782
15%
Bihar
6,678
7,478
12%
21,319
24,231
14%
Sikkim
274
387
42%
773
877
13%
Arunachal Pradesh
422
548
30%
1,451
1,721
19%
Nagaland
203
270
33%
884
955
8%
Manipur
288
310
8%
1,318
1,011
-23%
Mizoram
189
245
29%
798
879
10%
Tripura
390
455
17%
1,348
1,435
6%
Meghalaya
435
550
26%
1,370
1,55

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Instances of Delay in registration reported by some Taxpayers despite successful Aadhar Authentication in accordance with Rule 8 and 9 CGST, Rules, 2017
GST
Dated:- 29-2-2024

Dear Taxpayers,
In accordance with Rule 9 of the Central Goods and Services Tax (CGST) Rules, 2017, pertaining to the verification and approval of registration applications, following is informed:
Where a person has undergone Aadhaar authentication as per sub-rule (4A) of rule 8 but has been identified in te

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