Goods and Services Tax

Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism
GST
Dated:- 30-5-2023

The GTAs, who commence business or cross registration threshold on or after 1st April, 2023, and wish to opt for payment of tax under forward charge mechanism are required to file their declaration in Annexure V for the FY 2023-24 physically before the concerned jurisdictional authority.
The declaration may be filed within the speci

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Advisory on due date extension of GST Returns for the state of Manipur
GST
Dated:- 29-5-2023

1. Vide Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, the Government has extended the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023 tax period till 31st May 2023 for all the taxpayers having principal place of business in the state of Manipur.
2. The said changes have been implemented on the GST Portal from 27

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Webinar on ‘New e-Invoice FO portal’
GST
Dated:- 25-5-2023

For creating awareness amongst all the stakeholders, GSTN is holding webinars on New e-Invoice FO portal', as per details given below:
Webinar Topic
New e-Invoice FO portal.
Language of webinar
English
Date
29.05.2023 Monday
Time
11:30 AM
Speaker
Sh. Naveen Agarwal, IRS
YouTube Link for Webinar

During the session, viewers can post their Queries in LiveChat

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CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers
GST
Dated:- 12-5-2023

During the recent review of the performance of the Central Board of Indirect Taxes & Customs (CBIC), Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman had given directions to roll out an Automated Return Scrutiny Module for GST returns at the earliest.
In order to implement this non-intrusive means of compliance verification, CBIC has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers this week. This module will enable the officers to carry out scrutiny of GST returns of Centre Administered

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Advisory: Deferment of Implementation of Time Limit on Reporting Old e-Invoices
GST
Dated:- 8-5-2023

1. It is to inform you that it has been decided by the competent authority to defer the imposition of time limit of 7 days on reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate turnover greater than or equal to 100 crores by three months. In this regard, the link to the previously issued advisory dated 13th April 2023 may be referred at:
https://www.

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Advisory for Timely Filing of GST Returns
GST
Dated:- 5-5-2023

1. It has been observed that some taxpayers faced difficulty in filing GSTR-3B of March 23' period on 20th April 2023'. On analysing the reasons, it was noted that large number of tax payers attempted to file GSTR-3B returns in the afternoon of the last day (20.05 lakhs GSTR-3B returns were filed on that day). This resulted in a waiting queue on GST system causing inconvenience to some of the taxpayers.
2. Around 45% of the returns filed on 20th April, 23' were either NIL returns (no tax liability and no ITC availment) or were such returns where no tax was paid in cash. These returns could easily have been filed earlier. Further, it is suggested that taxpayers may

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GST revenue collection for April 2023 highest ever at Rs 1.87 lakh crore
GST
Dated:- 1-5-2023

GST revenue collection for April 2023 highest ever at Rs 1.87 lakh crore
Gross GST collection in April 2023 is all time high, Rs 19,495 crore more than the next highest collection of Rs. 1,67,540 crore, in April 2022
GST revenues for April 2023 are 12% higher than the GST revenues Y-o-Y
Highest tax collected on a single day ever at ₹68,228 crore through 9. 8 lakh transactions on 20th April 2023
The gross GST revenue collected in the month of April, 2023 is ₹ 1,87,035 crore of which CGST is ₹38,440 crore, SGST is ₹47,412 crore, IGST is ₹89,158 crore (including ₹34,972 crore collected on import of

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ills generated in the month of March 2023 was 9.0 crore, which is 11% higher than 8.1 crore e-way bills generated in the month of February 2023.
Month of April 2023 saw the highest ever tax collection on a single day on 20th April 2023. On 20th April 2023, ₹ 68,228 crore was paid through 9. 8 lakh transactions. The highest single day payment last year (on the same date) was
₹ 57,846 crore through 9.6 lakh transactions.
The chart below shows trends in monthly gross GST revenues during the current year. The table shows the state-wise figures of GST collected in each State during the month of April 2023 as compared to April 2022.
State-wise growth of GST Revenues during April 2023[1]
State/UT
Apr-22
Apr-23
Growth (%)
Jammu

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New facility to verify document Reference Number (RFN) mentioned on offline communications issued by State GST authorities
GST
Dated:- 28-4-2023

1. The GST portal (“System”) generates various documents, such as notices/ orders, etc. which are communicated to the taxpayer. Most such documents have a system-generated unique identifier DIN (Document Identification Number)/ RFN (Reference Number). These documents, by virtue of being generated by the System, are already traceable in the portal, mostly on the taxpayer's dashboard. Still, a facility for taxpayers to verify such documents through such auto-generated RFN is under development and will be provided shortly.
2. In addition, in order to enable the taxpayers to ascertain th

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Advisory on Bank Account Validation
GST
Dated:- 24-4-2023

GSTN is pleased to inform you that the functionality for bank account validation is now integrated with the GST System. This feature is introduced to ensure that the bank accounts provided by the Tax Payer is correct. The bank account validation status can be seen under the Dashboard→My Profile→Bank Account Status tab in the FO portal. Tax Payers will also receive the bank account status detail on registered email

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Updated Advisory: Time limit for Reporting Invoices on the IRP Portal
GST
Dated:- 14-4-2023

Dear Taxpayers,
1. It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores.
2. To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting.
3. Please note that this res

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Advisory: Time limit for Reporting Invoices on the IRP Portal
GST
Dated:- 14-4-2023

Dear Taxpayers,
1. It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores.
2. To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting.
3. Please note that this restriction

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1,60,122 crore gross GST revenue collected for March 2023
GST
Dated:- 3-4-2023

₹1,60,122 crore gross GST revenue collected for March 2023
Second highest collection ever, next only to the collection in April 2022
Monthly GST revenues more than ₹1.4 lakh crore for 12 months in a row, with ₹1.6 lakh crore crossed for the 2nd time since inception of GST
GST revenues clock 13% growth Year-on-Year
Total gross collection for 2022-23 stands at ₹18.10 lakh crore; average gross monthly collection for the full year is ₹1.51 lakh crore
Gross revenues in 2022-23 were 22% higher than that last year
The gross GST revenue collected in the month of March 2023 is ₹1,60,122 crore of which CGST is ₹

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ST.
The revenues for the month of March 2023 are 13% higher than the GST revenues in the same month last year. During the month, revenues from import of goods was 8% higher and the revenues from domestic transaction (including import of services) are 14% higher than the revenues from these sources during the same month last year. The return filing during March 2023 has been highest ever. 93.2% of statement of invoices (in GSTR-1) and 91.4% of returns (in GSTR-3B) of February were filed till March 2023 as compared to 83.1% and 84.7%, respectively same month last year.
The total gross collection for 2022-23 stands at ₹18.10 lakh crore and the average gross monthly collection for the full year is ₹1.51 lakh crore. The gross reven

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1,735
10.37
4
Chandigarh
184
202
10.09
5
Uttarakhand
1,255
1,523
21.34
6
Haryana
6,654
7,780
16.93
7
Delhi
4,112
4,840
17.72
8
Rajasthan
3,587
4,154
15.80
9
Uttar Pradesh
6,620
7,613
15.01
10
Bihar
1,348
1,744
29.40
11
Sikkim
230
262
14.11
12
Arunachal Pradesh
105
144
37.56
13
Nagaland
43
58
35.07
14
Manipur
60
65
9.37
15
Mizoram
37
70
91.16
16
Tripura
82
90
10.21
17
Meghalaya
181
202
11.51
18
Assam
1,115
1,280
14.87
19
West Bengal
4,472
5,092
13.88
20
Jharkhand
2,550
3,083
20.92
21
Odisha
4,125
4,749
15.14
22
Chhattisgarh
2,720
3,017
10.90
23
Madhya Pradesh
2,935
3,346
14.01
24
Gujarat
9,158
9,919
8.31
25
Daman and Diu
26
Dadra and

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15% increase in GST Collection Year-on-Year (Y-o-Y)
GST
Dated:- 28-3-2023

There has been an increase of 15% in GST Collection in the month of December (FY 2022-23) as compared to the month of December (FY 2021-22). This was stated by the Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Lok Sabha.
Also, the Minister stated, the monthly GST revenue is more than 1.4 lakh crore for 11 consecutive months in the FY 2022-23. The details of GST

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Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers/Unregistered persons and Tracking or Taking Action in the Subsequent Proceedings – FAQ
GST
Dated:- 25-3-2023

1. Who can apply for Advance Ruling?
An application for Advance Ruling can be made by any person who is registered or is desirous of obtaining an advance ruling on the matters prescribed under the GST act with the prescribed fee.
The process for unregistered taxpayer is different for seeking advance ruling.
2. On what matters we can file an application for Advance Ruling?
A registered person as well as any other person desirous of obtaining registration can apply for Advance Ruling on the following matters, as prescribed under the act with the prescribed fee.
(a) Classification of any goods or services or both;
(b) Applicability of a notification issued under the provisions of this Act;
(c) Determination of time and value of supply of goods or services or both;
(d) Ad

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lication Type as Advance Ruling from the drop-down list and click the NEW APPLICATION button.
3. If there is no sufficient balance in Cash Ledger under Fee head and “Amount to be paid” is not nil, then click Deposit in Cash Ledger button to deposit the required amount in Cash Ledger. If taxpayer has sufficient balance in Cash Ledger under Fee head, click CREATE APPLICATION FOR ADVANCE RULING.
4. Fill the required details in the application form.
5. Click Download Template to download the template for Advance Ruling Application,
6. Update the template with required information.
7. Under Details of Advance Ruling Application, upload, click the Choose file button. Navigate and select the Filled template.
8. Under Upload Supporting Documents, enter Document Description and click the Choose File button. Navigate and select the Supporting Documents.
9. Under Verification Tab, enter the details.
10. Click PREVIEW to preview the Application before filing.
11. After filling the enrolme

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of my application for the Advance Ruling?
Yes, after successful submission of application, ARN will get generated along with Acknowledgement. Applicant can view the status from “My Applications” menu under “User Services” tab available on the dashboard, using the ARN and submission period.
Navigate to Services > Payment > Track Payment Status command to track the status of application for Advance Ruling.
8. How many types of Applications related to Advance Ruling can I file on the GST Portal?
A taxpayer can file following types of Applications related to Advance Ruling on the GST Portal :
* Application for seeking Advance Ruling from Authority for Advance Ruling (AAR).
* Application for Reply to the issued Notice.
* Application of Appeal before the Appellate Authority for Advance Ruling (AAAR), with Application for Condonation of Delay in Filing Appeal if applicable.
* Application of Rectification before the AAR or AAAR as per the case.
9. How many types of Advance Ruling

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AAAR.
On the GST Portal, for ease of all Applicants, details of each Application filed by the taxpayer is organized into the following six tabs in the Case Details Screen: APPLICATIONS, NOTICES, REPLIES, ORDERS, RECTIFICATION and ADDITIONAL DOCUMENT. Applicant can easily access these tabs of an Application to track all proceedings related to that particular application and take necessary actions.
11. What happens after the successful filing of an Application for seeking Advance Ruling?
Following actions take place on the GST Portal after successful filing of an Application for seeking Advance Ruling :
1. ARN gets generated along with Acknowledgement and is communicated to the Applicant through an email and SMS.
2. An email is sent to the Tax Officials – Concerned Officer (CO) and Jurisdictional Officer (JO) – informing them about receipt of application along with ARN and application date.
3. Applicant can navigate to Dashboard > Services > User Services > My Applications and sea

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parties and examining the application and records received during Personal Hearing, if any, AAR shall issue an order either admitting or rejecting the application.
12. What actions take place on the GST Portal if AAR rejects a Submitted Application for seeking Advance Ruling?
If AAR rejects a submitted Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Submitted” to “Rejected”.
* Email and SMS is sent to the Applicant, CO and JO intimating them of application rejection.
13. What actions take place on the GST Portal if AAR admits a Submitted Application for seeking Advance Ruling?
If AAR admits a submitted Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Submitted” to “Admitted”.
* Email and SMS is sent to the Applicant, CO and JO intimating them of application admission.
14. What actions can I take if AAR rejects my Applica

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3. On the date of hearing, parties appear before the authority. AAR can also issue an Adjournment Notice to the parties with details of new date, new place and new time of hearing.
4. After hearing the parties and examining the application and records received during Personal Hearing, if any, AAR can take following actions :
(a) In case of concurrence, AAR shall issue order disposing the Advance Ruling Application. Status of the ARN is changed from “Pending For Order” to “Disposed by Authority”.
(b) In case of difference of Opinion among the AAR Members, AAR shall refer the case to AAAR. AAR can make partial reference or complete reference. Partial reference is made if there is partial difference of opinion among the AAR Members. In this case, both Order and Reference is made. Order is passed in regards of concurrent points and Reference is made to AAAR on non-concurrent points. In both the cases, Status of the ARN is changed from “Disposed by Authority” to “Referred by Authority”.

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order that no advance ruling can be pronounced in respect of such point or points.
(ii) Issue “Appeal Order (Modifying Advance Ruling)” : Intimation of the Order is sent by a system-generated email to the Appellant and Respondents and the Status of the ARN is changed from “Pending For Order” to “Disposed by Appellate Authority”. If there is difference of Opinion among the AAAR Members on any point, AAAR will mention in the order that no advance ruling can be pronounced in respect of such point or points.
17. What actions take place on the GST Portal once AAAR disposes my Application (referred by AAR) for seeking Advance Ruling?
Once AAAR disposes the Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Referred by Authority” to “Disposed by Appellate Authority”
* Email is sent to the Applicant, CO and JO intimating them of application disposal
18. What actions can I take once AAAR disposes my Application (

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reasonable opportunity of being heard to the Applicant.
20. From where can I file application for Rectification of an Order?
Once AAR/AAAR disposes an Application related to Advance Ruling, the Applicant can file an application for Rectification using “File Rectification” link on the ORDERS tab.
21. Will the system allow me to file Rectification even after 6 months of the issue of that Order?
In case the difference between the date of the order and rectification application filed is more than 6 months, the information message will pop up asking for confirmation if you still want to file the Rectification Application as the period exceeds 6 months from the date of the order. In case, you select “YES”, System will allow you to proceed with the application. In case, you select “NO”, System will bring you back to the earlier screen.
22. What actions take place on the GST Portal once I file Rectification of an Order?
Once you file Rectification of an Order, following actions take pla

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, place and time of hearing. Based on the hearing, it will pass the Order. Also, Status of the ARN is updated to “Rectification Rejected”. The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer) will be informed about such order through email.
(ii) Proceed with Rectification :
* AAR/AAAR issues “Hearing Notice” for Disposal of Rectification Application. Its intimation is sent by a system­generated email to the Applicant and CO/JO, with date, place and time of hearing. AAAR can also issue an Adjournment Notice to the parties. Its intimation is also sent by a system-generated email to the Applicant and CO/JO, with details of new date, new place and new time of hearing.
* On the date of hearing, parties appear before the AAR/AAAR. AAR/AAAR after giving the persons concerned an opportunity of being heard can rectify the order. Status of the ARN is updated to “Application Disposed”. The parties (i.e. the applicant and the jurisdictional officer and/

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dictional officer and/or concerned officer) will be informed about such order through email.
CASE 2 – In case opportunity of being heard is not required, AR/AAAR will rectify the order. Status of the ARN is updated to “Application Disposed”. The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer or AAR, if Order is rectified by AAAR) will be informed about such order through email.
24. Once AAR/AAAR initiates Rectification proceedings or CO/JO files Application for Rectification of Order, will I receive its auto-intimation?
Yes, once AAR/AAAR initiates Rectification proceedings or CO/JO files Application for Rectification of Order, GST portal will automatically send you an email informing about receipt of the application of Rectification of Order or Suo moto initiation of Rectification along with Rectification Reference Number and application date.
25. How many Applications of Rectifications of Order can I file?
Application for rectification of the

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you through an email. Also, intimation for submission of the reply is sent to the Jurisdictional Officer/Concerned Officer through an email.
29. Is there a limit on Adjournments, during Processing of all Applications related to Advance Ruling?
There is no limit on Adjournments. Hearing can be adjourned any no. of times.
30. Can I file an Appeal against the Advance Ruling Order passed by AAR, in case of Partial reference?
Yes, in case of Partial reference also, Appeal can be filed against the Advance Ruling Order passed by Authority for Advance Ruling.
31. Do I need to deposit any fee to file an Appeal against the Advance Ruling Order passed by AAR?
Yes, you need to deposit the applicable fee of ₹ 10,000 to file an Appeal against the Advance Ruling Order passed by AAR. The applicable fee will be displayed on the New Application page once you initiate filing of Appeal against Advance Ruling. Without depositing the required fee you won't be able to proceed further and file

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Application
* Advance Ruling Order
* Rectification of Order
* Rejection of Rectification Application
Orders issued by AAAR :
* Declaring Advance Ruling Void
* Dropping Void Proceedings
* Acceptance of Condonation of Delay
* Rejection of Condonation of Delay
* Appeal Order (Confirming Advance Ruling)
* Appeal Order (Modifying Advance Ruling)
* Rectification of Order
* Rejection of Rectification Application
34. Against which all Orders issued by AAR can I file an Appeal?
You can file an Appeal against the Advance Ruling Order and Rectification Order (in case the Advance Ruling Order is rectified) issued by AAR.
35. What actions take place once I file an Appeal against the Advance Ruling Order passed by AAR?
Following actions take place on the GST Portal after successful filing of an Appeal Application against the Advance Ruling Order passed by AAR :
(1) ARN gets generated along with Acknowledgement and is communicated to the Appellant through an email and SMS

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t of application along with ARN and application date. He/she can navigate to Dashboard > Services > User Services > My Applications and search for the Application and open the Case Details Screen. Status of the ARN will be “Pending for Order”.
(3) The application will land in the AAAR's queue under Application inbox and will be available to all tax officials and Appeal Proceedings will follow.
37. Once I file an Appeal against the Advance Ruling Order passed by AAR, to whom all GST Portal will send its auto-intimation?
Once you file an Appeal against the Advance Ruling Order passed by AAR, GST portal will automatically send an acknowledgement email and SMS to the Appellant and email intimation to the jurisdictional officer and Concerned Officer informing about receipt of appeal application along with ARN and application date.
38. Once CO/JO files an Appeal against the Advance Ruling Order passed by AAR, will I receive its auto-intimation?
Yes, once CO/JO files an Appeal agains

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views the COD Application and issues “Hearing Notice” for Admission/Rejection of Condonation of Delay. Its intimation is sent by a system-generated email to the Appellant and Respondents, with date, place and time of hearing.
* On the date of hearing, parties appear before the authority. AAAR can also issue an Adjournment Notice to the parties with details of new date, new place and new time of hearing.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAAR can take following actions :
(i) Issue “Acceptance of Condonation of Delay” Order if AAAR is satisfied that the Appellant was prevented by sufficient cause to present the appeal within 30 days from the date of the communication of the order of the AAR. Also, he/she may allow appeal for a further period of 30 days and condone the delay upto a period of 30 days. In this case, its intimation is sent by a system-generated email to the Appellant and Respondents and the St

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rough an email.
* On the date of hearing, parties appear before the authority. AAAR can also issue an Adjournment Notice to the parties. Its intimation is sent by a system-generated email to the Appellant and Respondents, with details of new date, new place and new time of hearing.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAAR can take following actions :
(i) Issue “Appeal Order (Confirming Advance Ruling)”. Intimation of the Order is sent by a system-generated email to the Appellant, Respondents and AAAR and the Status of the ARN is changed from “Pending For Order” to “Disposed by Appellate Authority”. If there is difference of Opinion among the AAAR Members on any point, AAAR will mention in the order that no advance ruling can be pronounced in respect of such point or points.
(ii) Issue “Appeal Order (Modifying Advance Ruling)”. Intimation of the Order is sent by a system-generated email to the Appellant, R

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n initiate Void Proceedings against an Applicant?
Only AAR/AAAR members can initiate Void Proceedings
45. What are the steps involved in Void Proceedings?
Steps involved in Void Proceedings are
* AAR/AAAR issues “Hearing Notice” for declaring advance ruling order void. Its intimation is sent by a system-generated email to the Applicant and CO/JO, with date, place and time of hearing. AAR/AAAR can also issue an Adjournment Notice to the parties. Its intimation is also sent by a system-generated email to the Applicant and CO/JO, with details of new date, new place and new time of hearing.
* On the date of hearing, parties appear before the AAR/AAAR.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAR/AAAR can take following actions :
(i) Issue “Advance Ruling Declared Void” Order. In this case, it's intimation is sent by a system-generated email to the Applicant and CO/JO and AAR (if Order is passed by AAR) and the

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HSN Code Reporting in e-Invoice on IRPs Portal
GST
Dated:- 24-3-2023

Dear Taxpayers,
1. We would like to bring to your attention notification no. 78/2020 – Central Tax dated 15th October 2020. As per the above-said notification, it is now mandatory for taxpayers to report a minimum of six-digit valid HSN code for their outward supplies having AATO of more than 5 crores in any previous financial year.
2. We would like to inform you that this requirement has already been implemente

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Advisory for the taxpayer wishing to register as “One Person Company” in GST
GST
Dated:- 21-3-2023

As per provision of section 2(62) of The Companies Act, 2013 “One Person Company” is defined as a company which has only one person as member.
Some issues have been raised by the persons registering as 'One Person Company' while they take GST registration. Upon analysis, it has been noticed that the option of choosing One Person Company is not there in form notified by CGST/SGST

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Delhi South CGST unearths fake invoicing racket involving tax evasion of Rs. 17 crore, 2 held
GST
Dated:- 20-3-2023

The Central Goods and Service Tax (CGST) Delhi South Commissionerate busts racket of firms fraudulently claiming Input Tax Credit (ITC) of ₹17 crore.
A specific intelligence was developed by the officers of Central Goods and Service Tax (CGST) Delhi South Commissionerate concerning certain bogus firms that were created solely for the purpose of generating goods less invoices and passing on of ineligible input tax credit along the chain.
Inspections were conducted at the registered premises of 03 bogus firms/company namely M/s. NexGen Busicorp, M/s. XEL Informatics and M/s. GW Infotech Pvt. Ltd. registered

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Advisory : GSTN launches e-invoice registration services with private IRPs
GST
Dated:- 6-3-2023

In another step towards further digitization of the business process flow, GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council. Four private companies viz. ClearTax, Cygnet, E&Y and IRIS Business Ltd were empaneled by GSTN for providing these e-invoice registration services to all GST taxpayers of the country. The d

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1,49,577 crore gross GST revenue collected in February 2023; 12% higher than GST revenues in same month last year
GST
Dated:- 1-3-2023

₹1,49,577 crore gross GST revenue collected in February 2023; 12% higher than GST revenues in same month last year
Monthly GST revenues more than Rs 1.4 lakh crore for 12 straight months in a row
Y-o-Y revenues from import of goods 6% higher and domestic transaction (including import of services) 15% higher
The gross GST revenue collected in the month of February 2023 is ₹1,49,577 crore of which CGST is ₹27,662 crore, SGST is ₹34,915 crore, IGST is ₹75,069 crore (including ₹35,689 crore collected on import of goods) and Cess is ₹11,931 crore (includi

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r and the revenues from domestic transaction (including import of services) are 15% higher than the revenues from these sources during the same month last year. This month witnessed the highest cess collection of ₹11,931 crore since implementation of GST. Normally, February being a 28 day month, witnesses a relatively lower collection of revenue.
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 2023 as compared to February 2022.
State-wise growth of GST Revenues during February 2023 1
State
Feb-22
Feb-23
Growth
Jammu and Kashmir
326
434
33%
Himachal Pradesh
657
691
5%
Punjab
1,480
1,651

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Advisory on New e-Invoice Portal
GST
Dated:- 25-2-2023

Dear Valued Taxpayers,
1. We would like to inform you that GSTN has onboarded four new IRPs (Invoice Reporting Portals) for reporting e-invoices in addition to NIC-IRP. As a result, the beta launch of a new e-Invoice portal (www.einvoice.gst.gov.in), has been done where taxpayers can find comprehensive information on e-invoice compliance in a user-friendly format, such as check your enablement status, self-enable themselves for invoicing, search for IRNs, web links to all IRP portals – all the relevant links/information in one convenient location. Taxpayers can log in to the new e-invoice portal using their GSTN credentials for select services pertaining to their GSTIN pr

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Advisory on Geocoding of Address of Principal Place of Business
GST
Dated:- 25-2-2023

Dear Valued Taxpayers,
1.GSTN is pleased to inform the taxpayers that the functionality for geocoding the principal place of business address (i.e. the process of converting an address or description of a location into geographic coordinates) is now available on the GST Portal. This feature is introduced to ensure the accuracy of address details in GSTN records and streamline the address location and verification process.
2.This functionality can be accessed under the Services/Registration tab in the FO portal. The system-generated geocoded address will be displayed, and taxpayers can either accept it or update it as per their requirements

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ded their address through new registration or core amendment. GSTN emphasizes once again that the address appearing on the registration certificate can be changed only through core amendment process. This geocoding functionality would not impact the previously saved address record.
5.This functionality is available for normal, composition, SEZ units, SEZ developers, ISD, and casual taxpayers who are active, cancelled, and suspended. It will gradually be opened for other types of taxpayers.
6.GSTN would like to also inform you that this functionality is currently being made available for taxpayers registered in Delhi and Haryana only, and it will gradually be opened for taxpayers from other States and UTs.
Thank you for your cooperation.

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Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)
GST
Dated:- 25-2-2023

In compliance of Notification No. 03/2022-Central Tax (Rate), dated 13th July, 2022, an option is being provided on the portal to all the existing taxpayers providing Goods Transport Agencies Services, desirous of opting to pay tax under the forward charge mechanism to exercise their option. They can navigate Services > User Services > Opting Forward Char

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Recommendations of 49th GST Council Meeting
GST
Dated:- 18-2-2023

Government of India to clear entire pending balance GST compensation of Rs. 16,982 crore for June'2022
GST Council adopts report of Group of Ministers (GoM) on GST Appellate Tribunal with certain modifications
GoM report on Capacity Based Taxation and Special Composition Scheme in certain Sectors on GST approved
Changes in GST rates of “Rab” and Pencil Sharpner
The 49th GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today. The meeting was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary besides Finance Ministers of States & UTs (with legislature) and senior officers of the Ministry of Finance & States/ UTs.
The GST Council has, inter-alia, made the following recommendations relating to GST compensation, GST Appellate Tribunal, approval of the Report of Group of Ministers (GoM) on Capacity Based T

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e)
1
Andhra Pradesh
689
2
Bihar
92
3
Chhattisgarh
505
4
Delhi
1212
5
Goa
120
6
Gujarat
865
7
Haryana
629
8
Himachal Pradesh
229
0
Jammu and Kashmir
210
10
Jharkhand
342
11
Karnataka
1934
12
Kerala
780
13
Madhya Pradesh
730
14
Maharashtra
2102
15
Odisha
529
16
Puducherry
73
17
Punjab
995
18
Rajasthan
815
19
Tamil Nadu
1201
20
Telangana
548
21
Uttar Pradesh
1215
22
Uttarakhand
345
23
West Bengal
823
Total
16,982
2.GST Appellate Tribunal
The Council adopted the report of Group of Ministers with certain modifications. The final draft amendments to the GST laws shall be circulated to Members for their comments. The Chairperson has been authorised to finalise the same.
3. Approval of the Report of GoM on Capacity Based Taxation and Special Composition Scheme in certain Sectors on GST:
With a view to plug the leakages and improve the revenue collection from the commodities like pan masala, gutkha, chewing tobacco, the

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otification No. 104/94-Customs dated 16.03.1994 so that if a device like tag- tracking device or data logger is already affixed on a container, no separate IGST shall be levied on such affixed device and the 'nil' IGST treatment available for the containers under notification No. 104/94-Customs shall also be available to the such affixed device subject to the existing conditions.
(4) It has been decided to amend entry at Sl. No. 41A of notification No. 1/2017-Compensation Cess (Rate) so that exemption benefit covers both coal rejects supplied to and by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has been availed by any person.
(5) It has been decided to extend the exemption available to educational institutions and Central and State educational boards for conduct of entrance examination to any authority, board or a body set up by the Central Government or State Government including National Testing Agency for conduct

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riod may be extended by the Commissioner or an officer authorised by him in this behalf for a further period not exceeding 180 days.
The Council has also recommended that an amnesty may be provided in the past cases, where registration has been cancelled on account of non-filing of the returns, but application for revocation of cancellation of registration could not be filed within the time specified in section 30 of CGST Act, by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.
(2) Amendment to Section 62 of CGST Act, 2017 to extend timelines under sub-section (2) thereof and one time amnesty for past cases: As per sub-section (2) of section 62 of CGST Act, 2017, the best judgment assessment order issued under sub-section (1) of the said section is deemed to be withdrawn if the relevant return is filed within 30 days of service of the said assessment order. The Council recommended to amend section 62 so as to increase

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al return in FORM GSTR-9 for FY 2022-23 onwards, for registered persons having aggregate turnover in a financial year upto Rs 20 crore, as below:
* Registered persons having an aggregate turnover of up to Rs. 5 crores in the said financial year: Rs 50 per day (Rs 25 CGST + Rs 25 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST).
* Registered persons having an aggregate turnover of more than Rs. 5 crores and up to Rs. 20 crores in the said financial year: Rs 100 per day (Rs 50 CGST + Rs 50 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST).
(4) Amnesty in respect of pending returns in FORM GSTR-4, FORM GSTR-9 and FORM GSTR-10: To provide relief to a large number of taxpayers, the Council recommended amnesty schemes in respect of pending returns in FORM GSTR-4, FORM GSTR-9 and FORM GSTR-10 by way o

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Introduction of Negative Values in Table 4 of GSTR-3B
GST
Dated:- 18-2-2023

1. The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to report correct information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. According to the changes, the net ITC is to be reported in Table 4(A) and ITC reversal, if any, is to be reported in Table 4(B) of GSTR-3B.
2. Currently in GSTR-3B, credit note (CN) is being auto-populated in Table 4B(2), as ITC reversal. Now in view of the said changes, the impact of credit notes are also to be accounted on net off basis in Table 4(A) of GSTR-3B only. Accordingly followin

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2nd highest Gross GST collection in January 2023, breaching earlier 2nd highest record in the Month of October 2022
GST
Dated:- 31-1-2023

Rs 1,55,922 crore gross GST revenue collected in the month of January 2023
Second highest collection ever, next only to the Rs 1.68 lakh crore gross collection in April 2022
GST collection crosses Rs 1.50 lakh crore mark for the third time in FY2022-23
Revenues in the current financial year upto January 2023 24% higher than the GST revenues during the same period last year
The gross GST revenue collected in the month of January 2023 till 5:00 PM on 31.01.2023 is Rs 1,55,922 crore of which CGST is Rs 28,963 crore, SGST is Rs 36,730 crore, IGST is Rs 79,599 crore (including Rs 37,118 crore

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for the third time, in the current financial year, GST collection has crossed Rs 1.50 lakh crore mark. The GST collection in January 2023 is the second highest next only to the collection reported in April 2022. During the month of December 2022, 8.3 crore e-way bills were generated, which is the highest so far and it was significantly higher than 7.9 crore e-way bills generated in November 2022.
Over the last year, various efforts have been made to increase the tax base and improve compliance. The percentage of filing of GST returns (GSTR-3B) and of the statement of invoices (GSTR-1), till the end of the month, has improved significantly over years. The trend in return filing in the Oct-Dec quarter over last few years is as shown in the g

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