Goods and Services Tax

Know more about “QRMP scheme and how to furnish details in IFF” and Answers to Frequently Asked Questions
GST
Dated:- 20-2-2021

1. Invoice Furnishing Facility (IFF) is an optional facility made available as per Rule 59(2) of the CGST Rules, 2017. This is provided for those quarterly taxpayers who want to pass on input tax credit (ITC) to their recipients (buyers/customers), in first two months of a quarter. It may be noted that IFF for a month will expire after the due date of 13th of next month, and cannot be filed after this date. To know more about furnishing details in IFF and payment of tax (in Form GST PMT-06) by taxpayers in QRMP scheme, following webinars conducted by GSTN in different languages can be referred:
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GST PMT-06. To know more about QRMP scheme following webinars conducted by GSTN in different languages can be referred:
Language of the Webinar
Topic of the Webinar
The QRMP Scheme for Taxpayers
English

Hindi

Marathi

Telugu

Tamil

4. For UM and FAQs related to QRMP and IFF, click links below:
* Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Manual_IFF.htm
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQs_IFF.htm
* Form to Change Profile from/into QRMP Scheme
https://tutorial.gst.

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CGST Delhi officials arrest 4 in 3 different cases of input tax credit fraud of 178 crore
GST
Dated:- 16-2-2021

In the ensuing initiative to counter the menace of fake billing operations, the officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi North, on the basis of intelligence developed through extensive data analytics, have unearthed a network of fictitious firms to generate goods-less invoices and pass-on fake Input Tax Credit to multiple beneficiaries. In all, four individuals were arrested in three different cases in terms of Section 69(1) of the CGST Act, 2017 for commission of offences under Section 132 (1) of the CGST Act, 2017. The total Input Tax Credit involved in the three cases is ₹ 178

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ent GST Input Tax Credit of ₹ 111 crore in his two firms, M/s VMW Enterprises and M/s Shree Bahadur Steel Company from several bogus firms and passed on this credit to several other firms without actual supply of goods. Sh. Mohinder Kumar was placed under arrest on 13.02.2021.
In another similar case, one Shri Surender Kumar Jain, Director of M/s VDR Colors and Chemicals Pvt Ltd. & A.V. Metals Marketing Pvt Ltd. and proprietor of M/s Surender Kumar Jain was found involved in availing ineligible ITC of ₹ 13 crore on the strength of goods-less invoices issued by non-existent firms. Shri Surender Kumar Jain was also arrested on 13.02.2021. All the accused have been remanded to 14 days of judicial custody by the Metropolitan Magist

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16th Instalment of 5,000 crore released to the States to meet the GST compensation shortfall.
GST
Dated:- 15-2-2021

16th Instalment of ₹ 5,000 crore released to the States to meet the GST compensation shortfall.
A total amount of ₹ 95,000 crore released so far to all States and UTs with legislature
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance, Department of Expenditure has released the 16th weekly instalment of ₹ 5,000 crore to the States today to meet the GST compensation shortfall. Out of this, an amount of ₹ 4,597.16 crore has been released to 23 States and an amount of ₹ 402.84 crore has been released to the 3

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unt of implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. 16 rounds of borrowings have been completed so far starting from 23rd October, 2020.
The amount released this week was the 16th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 4.6480%. So far, an amount of ₹ 95,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7831%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of India has also granted additional borrowing

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21
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window passed on to the States/ UTs
1
Andhra Pradesh
5051
2167.20
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
932.42
4
Bihar
3231
3661.70
5
Chhattisgarh
1792
1833.65
6
Goa
446
787.61
7
Gujarat
8704
8647.89
8
Haryana
4293
4081.14
9
Himachal Pradesh
877
1610.17
10
Jharkhand
1765
996.13
11
Karnataka
9018
11634.88
12
Kerala
4,522
3729.00
13
Madhya Pradesh
4746
4259.37
14
Maharashtra
15394
11231.97
15
Manipur*
151
0.00
16
Meghalaya
194
104.97
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
3584.17
20
Punjab
3033
5405

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15th Instalment of 6,000 crore released to the States to meet the GST compensation shortfall.
GST
Dated:- 12-2-2021

15th Instalment of ₹ 6,000 crore released to the States to meet the GST compensation shortfall.
A total amount of ₹ 90,000 crore released so far to all States and UTs with legislature
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance, Department of Expenditure has released the 15th weekly instalment of ₹ 6,000 crore to the States today to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been released to the 3

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unt of implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. 15 rounds of borrowings have been completed so far starting from 23rd October, 2020.
The amount released this week was the 15th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 5.5288%. So far, an amount of ₹ 90,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7921%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of India has also granted additional borrowing

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2021
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window passed on to the States/ UTs
1
Andhra Pradesh
5051
2062.35
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
887.32
4
Bihar
3231
3484.54
5
Chhattisgarh
1792
1692.60
6
Goa
446
749.50
7
Gujarat
8704
8229.50
8
Haryana
4293
3883.70
9
Himachal Pradesh
877
1532.27
10
Jharkhand
1765
919.50
11
Karnataka
9018
11071.99
12
Kerala
4,522
3467.40
13
Madhya Pradesh
4746
4053.31
14
Maharashtra
15394
10688.59
15
Manipur*
151
0.00
16
Meghalaya
194
99.89
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
3410.77
20
Punjab
3033
502

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Frequently asked questions on QRMP scheme
GST
Dated:- 12-2-2021

Q 1: What is QRMP scheme? What are its benefit?
A: Quarterly Return, Monthly Payment of Taxes (QRMP) Scheme is a scheme to simplify compliance for small taxpayers. Under this scheme, taxpayers having an aggregate turnover at PAN level up to ₹ 5 crore can opt for quarterly GSTR-1 and GSTR-3B filing. Payment can be made in the first two months by a simple challan in FORM GST PMT-06. For the ease of taxpayers, system has assigned quarterly frequency to small taxpayers automatically.
Q 2: Why have I been assigned quarterly filing without opting for the same?
A: Taxpayers eligible for the simplified compliance scheme were assigned quarterly frequency by the GST system. All taxpayers were informed regarding the frequency assigned to them by e-mail and SMS.
Q 3: Why have I been assigned quarterly frequency by system even when my aggregate turnover on PAN is greater than ₹ 5 crore?
A: For the purpose

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till 30th November 2020, the taxpayer were assigned to monthly frequency. The system allows the taxpayer to opt for QRMP scheme only if the last applicable return in FORM GSTR-3B, whose due date is over, is filed.
Illustration :
If the taxpayer is trying to opt for QRMP Scheme on 25th Feb'21, from Quarter Apr-Jun'21 onwards then it will be allowed only if the return in form GSTR-3B is filed for the month Jan'21.
If the taxpayer is trying to opt for QRMP Scheme on 19th Feb'21, from Quarter Apr-Jun'21 onwards then it will be allowed only if the return in form GSTR-3B is filed for the month Dec'20
Q 5: I want to opt-out of QRMP scheme and become monthly filer. Why the portal is not allowing me to do same for the quarter Jan-Mar, 2021?
A: The last date to choose or change the filing frequency for the quarter of January to March 2021 was 31st January, 2021. After 31st January 2021, the filing frequency cannot be changed for the quarter January to March 2021.
However, for the quarter

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ot be filed after this date.
Q 7: Is filing IFF mandatorily or optional?
A: Invoice Furnishing Facility (IFF) is an optional facility to those taxpayers who want to pass on input tax credit (ITC) to their recipients (buyers/customers) in first two months of a quarter. Those taxpayers who do not have to pass credit to their recipients need not file IFF in the first two months of the quarter. They may declare their outward supplies in the quarterly FORM GSTR-1. It may be noted that since IFF is an optional facility, IFF for a month will expire after the due date of 13th of next month, and cannot be filed after this date.
Q 8: How do I make payment of my liability in first two months of the quarter?
A: In first two months of the quarter, payment of liability can be made by either of the following two methods:
a. Fixed Sum Method: Portal will generate a pre-filled challan in Form GST PMT-06. The system generated pre-filled challan in this case is commonly also known as 35% challan.

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Method (a) :
An amount which is equivalent to the amount paid as tax from electronic cash ledger in their GSTR-3B return for the last month of the immediately preceding quarter, where the GSTR-3B return was furnished on monthly basis.
OR
Method (b) :
35% of amount paid as tax from electronic cash ledger in their return for the preceding quarter, where the GSTR-3B return was furnished on quarterly basis; or
It may be noted that since QRMP scheme is introduced in January 2021, all taxpayers were monthly filers in December 2020. Hence, the 35% challan will be populated as per method (a) for the quarter of January to March 2021 for quarterly filers.
Illustration:
Method (a) :
Taxpayer paid liability by cash amounting to ₹ 5500/- [IGST: ₹ 2,000/-, CGST: ₹ 1,000/-, SGST: ₹ 2,500/-] in monthly GSTR-3B for December 2020. The 35% challan generated as per the fixed sum method for January to March 2021 quarter will be of ₹ 5,500/- with the same head-w

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ain data from the optional IFF, if any is filed in either of the first two months of the quarter. The said system computed values will also be auto-populated in quarterly GSTR-3B.
Q 13: How do I claim ITC for the first two months of the quarter?
A: In first two months of the quarter, no declaration pertaining to ITC is required to be made. The available ITC for the entire quarter will be made available by the system in quarterly FORM GSTR-2B. This quarterly facility will be in addition to the FORM GSTR-2B being made available on monthly basis, which can still be used for doing self-assessment.
Q 14: How do I again become a Monthly filer?
A: Filing frequency either monthly or quarterly can be selected as per timelines mentioned in below table.
Kindly navigate : Services > Returns > Opt-in for Quarterly Return
Effective Quarter
(1)
Period during which filing frequency can be selected
(2)
Last date for selecting the filing frequency
(3)
January-February- March#
1st November t

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Due dates for filing of Form GSTR-3B from the Tax Period of January, 2020
GST
Dated:- 12-2-2021

1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No 82/2020 – Central Tax, dated 10th Nov., 2020, has revised Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from January, 2021, onwards, as under:
Sl.No.
Class of registered persons who have Opted for
Having princ

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DGGI Gurugram arrests man for fraudulently availing input tax credit of more than 69 crore
GST
Dated:- 11-2-2021

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Shri Surender Kumar Gupta resident of New Delhi on charges of availing and passing on fake input tax credit by way of receipt/issuance of invoices without any actual supply of goods or services.
It is apparent from the investigation conducted till date, that Shri Surender Kumar Gupta, Director of M/s. Mystic Exim Pvt. Ltd., M/s. Landmark Traders Pvt. Ltd. and Controller of M/s. JKM Impex forged documents to show receipt of goods in his above mentioned companies/firms from multiple fictitious/non-existent entities,

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DGGI Gurugram arrests man for fraudulently availing input tax credit of 376 crore through 7 fake firms
GST
Dated:- 10-2-2021

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana, has arrested Shri Ritesh Aggarwal, resident of Bahadurgarh, Haryana on charges of passing and availment of fake ITC while operating dummy, fake and non-existent firms and encashing this unduly availed input tax credit (ITC) through IGST refund mode by showing export of cigarettes.
It became apparent from the investigation that Shri Ritesh Aggarwal , the proprietor of M/s SR Impex was de-facto controller of another firm – M/s SR International. In the supply chain of these firm were found to be six other dummy firms by

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CGST Officials arrest one after busting network of 46 fake firms involved in fake input tax credit of 82.23 crore
GST
Dated:- 10-2-2021

In the ongoing drive against fake billing operations, the officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi East, have unearthed a multi-layered network of fictitious firms being used by their operators to generate and pass on fake ITC.
Through the use of extensive data analytics, officers of Delhi East GST were able to identify and unravel a network of 46 fake firms which were operating since 2017 and had passed on fake ITC to multiple of beneficiaries. The investigation conducted revealed that the fictitious firms were being controlled by Shri Arvind Kumar and his ass

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DGGI Gurugram arrests one for collecting GST of 12.67 crore and withholding from onward deposit to Government
GST
Dated:- 4-2-2021

The Directorate General of GST Intelligence (DGGI), North Zone, Gurugram, has arrested Shri Harish Kumar Rampal, Chartered Accountant, proprietor of M/s Rampal and Company(ICAI Reg. No. 080333), the CA firm of M/s Starcrest Services Pvt. Ltd. M/s Rampal and Company had collected GST from M/s Starcrest Services Pvt. Ltd. for onward deposit to government exchequer towards GST liability of the company but they did not deposit the amount approximating of ₹ 12.67 crore in the government exchequer and in turn mis-appropriated the same. Sh. Harish Kumar Rampal was involved in forging GST challans an

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Payment of Tax by Fixed Sum Method under QRMP Scheme
GST
Dated:- 4-2-2021

1. W.e.f. 1st January, 2021, following two options are available to the Taxpayers who are under Quarterly Returns and Monthly Payment of Tax (QRMP) Scheme for tax payment for first 02 months of a quarter:
a. Fixed Sum Method: Portal can generate a pre-filled challan in Form GST PMT-06 based on his past record.
b. Self-Assessment Method: The Tax due is to be paid on actual supplies after deducting the Input Tax Credit available.
2. In fixed sum method, the 35% Challan can be generated by selecting the Reason For Challan>Monthly Payment for Quarterly Return> 35% Challan which is in turn calculated as per following situation:
a. 35% of amount paid as

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CGST Meerut unearths fake GST invoicing of 200 crores
GST
Dated:- 4-2-2021

Office of the Principal Commissioner,
Central Goods and Services Tax, Meerut
Mangal Pandey Nagar, Opposite C.C.S University, Meerut-250005, Phone No. 0121-2762632, Fax No. 2761783
Dated: 3rd February 2021
PRESS RELEASE
In the ongoing campaign against fake/bogus invoices launched by Chief Commissioner, Meerut Zone, officers of Central Goods and Service Tax (CGST) Commissionerate, Meerut have unearthed yet another case of fake GST invoicing of ₹ 200 crore (approx) by carrying out simultaneous searches at 11 locations in Meerut & Ghaziabad. The syndicate was being operated by Sh. Vikas Jain and persons employed by him for carrying cash and bills

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ave been recovered & seized for further investigation.
In this case several recipient firms who had availed the fraudulently passed ITC have been identified and one such firm registered at Meerut has deposited an amount of ₹ 2 crores towards partial discharge of their GST liability arising out of their irregular availment of ITC passed on by Vikas Jain from his firms.
Therefore, the offence so committed by the accused under Section 132(1)(b) & (c) of the CGST Act 2017, falls in the category of cognizable and non-bailable offence under Section 132(5) and is punishable under Section 132(1)(i) of the said Act. Accordingly, the accused was arrested under Section 69 of the CGST Act, 2017 and produced before the Economic Offences Court at

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Webinar on furnishing of details in IFF and payment of tax (Form GST PMT-06) by Taxpayers in QRMP Scheme
GST
Dated:- 3-2-2021

* From January 2021 onwards, an Invoice Furnishing Facility (IFF) facility, as per sub-rule (2) of Rule-59 of the CGST Rules, 2017, has been provided to taxpayers under QRMP Scheme (Quarterly filers of Form GSTR-1 and Form GSTR-3B returns).
* In addition, the tax due for first two months of the quarter can be deposited in Form GST PMT-06, by the taxpayers under QRMP Scheme, by 25th of next month by selecting “Monthly payment for quarterly taxpayer”.
* For information and guidance of taxpayers on these topics, following webinars are being organized by GSTN:
Topic
Furnishing of details in IFF and

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14th Instalment of 6,000 crore released to the States to meet the GST compensation shortfall
GST
Dated:- 3-2-2021

14th Instalment of ₹ 6,000 crore released to the States to meet the GST compensation shortfall
A total amount of ₹ 84,000 crore released so far to all States and UTs with legislature
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance, Department of Expenditure has released the 14th weekly instalment of ₹ 6,000 crore to the States today to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been released to the 3 Un

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t of implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. 14 rounds of borrowings have been completed so far starting from 23rd October, 2020.
The amount released this week was the 14th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 4.6144%. So far, an amount of ₹ 84,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7395%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of India has also granted additional borrowing pe

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(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window passed on to the States/ UTs
1
Andhra Pradesh
5051
1936.53
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
833.20
4
Bihar
3231
3271.94
5
Chhattisgarh
1792
1523.34
6
Goa
446
703.77
7
Gujarat
8704
7727.43
8
Haryana
4293
3646.77
9
Himachal Pradesh
877
1438.79
10
Jharkhand
1765
827.55
11
Karnataka
9018
10396.53
12
Kerala
4,522
3153.48
13
Madhya Pradesh
4746
3806.03
14
Maharashtra
15394
10036.53
15
Manipur*
151
0.00
16
Meghalaya
194
93.79
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
3202.69
20
Punjab
3033
4571.52

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GST Revenue collection for January 2021 almost touches 1.20 lakh crore
GST
Dated:- 1-2-2021

The gross GST revenue collected in the month of January 2021till 6PM on 31.01.2021 is ₹ 1,19,847 crore of which CGST is ₹ 21,923 crore, SGST is ₹ 29,014 crore, IGST is ₹ 60,288 crore (including ₹ 27,424 crore collected on import of goods) and Cess is ₹ 8,622 crore (including ₹ 883crore collected on import of goods). The total number of GSTR-3B Returns filed for the month of December up to 31stJanuary 2021 is 90 lakhs.
The government has settled ₹ 24,531 crore to CGST and ₹ 19,371 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the St

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the last month's record collection of ₹1.15 lakh crore. GST revenues above ₹ 1 lakh crore for a stretch of last four months and a steep increasing trend over this period are clear indicators of rapid economic recovery post pandemic. Closer monitoring against fake-billing, deep data analytics using data from multiple sources including GST, Income-tax and Customs IT systems and effective tax administration have also contributed to the steady increase in tax revenue over last few months.
The average YoY growth in GST revenue over the first four months in the second half of the financial year has been 8% as compared to (-) 24% during the first half of the year.
1. The chart below shows trends in monthly gross GST revenues during t

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Module wise new functionalities deployed on the GST Portal for taxpayers.
GST
Dated:- 30-1-2021

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube cha

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13th Instalment of 6,000 crore released to the States to meet the GST compensation shortfall
GST
Dated:- 25-1-2021

13th Instalment of ₹ 6,000 crore released to the States to meet the GST compensation shortfall
A total amount of ₹ 78,000 crore released so far to all States and UTs with legislature
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance, Department of Expenditure has released the 13th weekly instalment of ₹ 6,000 crore to the States today to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been released to the 3 U

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t of implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. 13 rounds of borrowings have been completed so far starting from 23rd October, 2020.
The amount released this week was the 13th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 5.3083%. So far, an amount of ₹ 78,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7491%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of India has also granted additional borrowing p

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1
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window passed on to the States/ UTs
1
Andhra Pradesh
5051
1810.71
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
779.08
4
Bihar
3231
3059.34
5
Chhattisgarh
1792
1354.08
6
Goa
446
658.04
7
Gujarat
8704
7225.36
8
Haryana
4293
3409.84
9
Himachal Pradesh
877
1345.31
10
Jharkhand
1765
735.60
11
Karnataka
9018
9721.07
12
Kerala
4,522
2839.56
13
Madhya Pradesh
4746
3558.75
14
Maharashtra
15394
9384.47
15
Manipur*
151
0.00
16
Meghalaya
194
87.69
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha
2858
2994.61
20
Punjab
3033
4116.44
2

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Module wise new functionalities deployed on the GST Portal during October-December, 2020 for taxpayers.
GST
Dated:- 22-1-2021

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund, other Miscellaneous topics. Various webinars are also conducted during the period for the benefit of the stakeholders.
To view module wise f

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12th Instalment of 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
GST
Dated:- 18-1-2021

12th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall.
A total amount of ₹ 72,000 crore released so far to all States and UTs with legislation
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance, Department of Expenditure has released the 12th weekly instalment of ₹ 6,000 crore to the States today to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of &#8377

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10 Lakh crore in revenue arising on account of implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. 12 rounds of borrowings have been completed so far starting from 23rd October, 2020.
The amount released this week was the 12th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 4.4315%. So far, an amount of ₹ 72,000 crore has been borrowed by the Central Government through the special borrowing window at an average interest rate of 4.7024%.
In addition to providing funds through the special borrowing window to meet the shortfall in revenue on account of GST implementation, the Government of Ind

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passed on to the States/UTs till 18.01.2021
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window passed on to the States/ UTs
1
Andhra Pradesh
5051
1684.89
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
724.96
4
Bihar
3231
2846.74
5
Chhattisgarh
1792
1184.82
6
Goa
446
612.31
7
Gujarat
8704
6723.29
8
Haryana
4293
3172.91
9
Himachal Pradesh
877
1251.83
10
Jharkhand
1765
643.65
11
Karnataka
9018
9045.61
12
Kerala
4,522
2525.64
13
Madhya Pradesh
4746
3311.47
14
Maharashtra
15394
8732.41
15
Manipur*
151
0.00
16
Meghalaya
194
81.59
17
Mizoram*
132
0.00
18
Nagaland*
157
0.00
19
Odisha

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One held by CGST Delhi East officials for availing fake input tax credit of 82.23 crore
GST
Dated:- 18-1-2021

In the ongoing drive against availment of inadmissible ITC, officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi East unearthed a multi-layered network of fictitious firms being used to generate and pass on fake ITC.
Through the use of extensive data analytics, officers identified and searched 21 premises between 15/01/2021 and 17/01/2021, leading to the unraveling of a network of fake firms that were operating since 2017 to pass on fake ITC.
The network of fake firms was being operated by one Shri Arvind Kumar, who used to pass fake ITC for a commission of 4 to 4.5% of the invoice amount. Investi

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One held by CGST Delhi officials for fraudulently passing on fake ITC of 14.30 crore
GST
Dated:- 15-1-2021

In the ongoing campaign against fake/bogus invoices and resultant availment of inadmissible ITC, officers of Central Goods and Service Tax (CGST) Commissionerate, Delhi (East) have detected a case of issue of fake bills of ₹ 79.5 crore (approx). The syndicate was being operated by Sh. Nitin Jain, C.A by floating three firms i.e M/s Anshika Metals, M/s N.J Trading Co. and M/s A.J Enterprises using the identity of his family members, with the intent of passing of inadmissible ITC. Sh. Nitin Jain, C.A through these firms has passed on fake ITC of ₹ 14.30 crore. All the e-way bills generated to transport the goods

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provided them fake bills/invoices of different firms on commission basis.
Sh. Nitin Jain by using fake entities on the identity of his family members has knowingly committed offences under Section 132(1)(b) and 132(1)(c) of the CGST Act,2017 as amended vide Section -127 of the Finance Act' 2020, which are cognisable and non-bailable offences as per the provisions of Section 132(5) and punishable under clause (i) of the sub section (1) of Section 132 of the Act ibid.
Sh. Nitin Jain, C.A has been arrested under Section 69(1) of the CGST Act'2017 and produced before the Duty Magistrate. He has been remanded in judicial custody of 14 days upto 27.01.2021 by the Duty Magistrate. Further investigation in this case is under progress.
The consol

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Due dates for filing of Form GSTR-3B for the Tax Period of December, 2020
GST
Dated:- 13-1-2021

1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 10th Nov., 2020, has inserted sub rule 6 in Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax period of December, 2020 as under:
Sl. No
Taxpayers with aggregate turnover (PAN based) in the pre

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Auto-population of e-invoice details into GSTR-1
GST
Dated:- 12-1-2021

1. From 1-10-2020, certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as 'e-invoices').
From 1-1-2021, the taxpayers with aggregate turnover above ₹ 100 Cr. had also started reporting invoices to IRP.
Details from the reported e-invoices are being auto-populated in respective tables of GSTR-1. Update on the same was last published on 30/12/2020
A detailed advisory regarding methodology of auto-population of e-invoice details into GSTR-1 is already published on GSTR-1 dashboard. You can read the same HERE.
2. It is observed that, while pullin

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owever, in such cases, the 'Source', 'IRN' and 'IRN date' fields will be reset to blank in respective tables of GSTR-1 and accordingly won't get reflected in GSTR-2A/2B/4A/6A also. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer.
4. Other than the details auto-populated from e-invoices, taxpayers are required to add details of any other supplies made, in respective tables of GSTR-1.
5. An additional facility of consolidated excel download of all documents auto-populated from e-invoices is available in GSTR-1 dashboard. This file includes details of cancelled documents also.
However, any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would not

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11th Instalment of 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
GST
Dated:- 11-1-2021

11th Instalment of ₹ 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall
A total amount of ₹ 66,000 crore released so far to all States and UTs with legislation
This is in addition to additional borrowing permission of ₹ 1,06,830 crore granted to the States
The Ministry of Finance has released the 11th weekly instalment of ₹ 6,000 crore to the States to meet the GST compensation shortfall. Out of this, an amount of ₹ 5,516.60 crore has been released to 23 States and an amount of ₹ 483.40 crore has been released t

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implementation of GST. The borrowings are being done through this window by the Government of India on behalf of the States and UTs. The borrowings have been done in 11 rounds. The amount borrowed so far was released to the States on 23rd October, 2020, 2nd November, 2020, 9th November, 2020, 23rd November, 2020, 1st December, 2020, 7th December, 2020, 14th December, 2020, 21st December, 2020, 28th December, 2020, 04th January, 2021and 11th January, 2021.
The amount released this week was the 11th instalment of such funds provided to the States. The amount has been borrowed this week at an interest rate of 5.1057%. So far, an amount of ₹ 66,000 crore has been borrowed by the Central Government through the special borrowing window at

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h special window and released to the States and Union Territories so far is annexed.
State wise additional borrowing of 0.50 percent of GSDP allowed and amount of funds raised through special window passed on to the States/UTs till 11.01.2021
(Rs. in Crore)
S. No.
Name of State / UT
Additional borrowing of 0.50 percent allowed to States
Amount of fund raised through special window
passed on to the States/ UTs
1
Andhra Pradesh
5051
1559.07
2
Arunachal Pradesh*
143
0.00
3
Assam
1869
670.84
4
Bihar
3231
2634.14
5
Chhattisgarh
1792
1015.56
6
Goa
446
566.58
7
Gujarat
8704
6221.22
8
Haryana
4293
2935.98
9
Himachal Pradesh
877
1158.35
10
Jharkhand
1765
551.70
11
Karnataka
9018
8370.15
12
Ker

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DGGI Gurugram arrests one for fraudulently availing input tax credit of 8 crore
GST
Dated:- 9-1-2021

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Shri Sanjay Goel, resident of New Delhi on charges of illegally availing and passing on input tax credit (ITC) on goods-less invoices.
On the basis of the investigation conducted till date, that Shri Sanjay Goel, through his proprietorship concern M/s Redamancy world, showed purch

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