Goods and Services Tax

Goods and Services Tax – GST Dated:- 25-2-2023 – News – 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 of their case. In cases where th

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stration 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. Thank

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Goods and Services Tax – GST Dated:- 25-2-2023 – News – 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 Charge Payment by GTA (Annexure V), after login, to submit their option on the portal.

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Goods and Services Tax – GST Dated:- 18-2-2023 – News – 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 Taxat

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compensation pending for June 2022 (Rs. In crore) 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

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e. 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 Council approved the recommendations of the GoM including, inter alia, that the capacity based levy not to be prescribed; compliance and tracking measures to be taken to plug leakages/evasions; exports of such commodities to be allowed only against LUT with consequential refund of accumulated ITC; compensation cess levied on such commodities to be changed from ad valorem to specific tax based levy to boost the first stage collection of the revenue 4. Recommendations relating to GST rates on Goods and Services (1) Changes in GST rates of Goods and Services Sr. No. Description From To Goods 1.

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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 of entrance examination for admission to educational institutions. (6) It has been decided to extend the dispensation available to Central Government, State Governments, Parliament and State Legislatures with regard to payment of GST under reverse charge mechanism (RCM) to the Courts and Tribunals also in respect of taxable services supplied by them such as renting of premises to telecommunication companies for installation of towers, renting of chamber to lawyers etc. 5. Measures

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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 the time period for filing of return for enabling deemed withdrawal of such best judgment assessment order, from the present 30 days to 60 days, extendable by another 60 days, subject to certain conditions. The Council has also recommended to provide an amnesty scheme for conditional deemed withdrawal of assessment orders in past cases where the concerned return could not be filed within 30 days of the assessment order but has been filed along with due i

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g 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 of conditional waiver/ reduction of late fee. (5) Rationalization of provision of place of supply of services of transportation of goods: Council recommended to rationalize the provision of place of supply for services of transportation of goods by deletion of section 13(9) of IGST Act, 2017 so as to provide that the place of supply of services of transportation of goods, in cases where location of supplier of services or location

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Goods and Services Tax – GST Dated:- 18-2-2023 – News – 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 following changes have be

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Goods and Services Tax – GST Dated:- 31-1-2023 – News – 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 collected on import of goods) and cess is Rs 10,630 crore (including Rs 768 crore

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d 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 graph below. In the quarter Oct-Dec 2022, total 2.42 crore GST returns were

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Goods and Services Tax – GST Dated:- 25-1-2023 – News – Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns. If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension. If the status of the GSTIN

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Goods and Services Tax – GST Dated:- 17-1-2023 – News – According to Hon ble Supreme Court s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.2022 to 30.11.2022 . It has been observed that, in the process of filing TRAN forms, few taxpayers have submitted their forms on the portal but did not finally File it within the specified time. After submitting the Tran Forms, only filing was to be done with e-sign. Further, it is seen that such taxpayers hav

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Goods and Services Tax – GST Dated:- 17-1-2023 – News – Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns. If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension. If the status of the GS

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Goods and Services Tax – GST Dated:- 13-1-2023 – News – Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns. Such taxpayers are advised to revoke the suspension once the due returns have been filed by clicking on INITIATE DROP PROCEEDING for which navigation is as follows: Services User

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Goods and Services Tax – GST Dated:- 13-1-2023 – News – Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders. To view module wise functionalities deployed on the GST Portal and webinars conducted/Videos posted on our YouTube channel, refer to table below: Sl. No. Taxpayer functionalities deployed on the

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tion_july%202022.pdf 5 May, 2022 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_may_2022.pdf 6 January-March, 2022 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_jan_mar_2022.pdf 7 December, 2021 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_december_2021.pdf 8 November, 2021 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_november_2021.pdf 9

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Goods and Services Tax – GST Dated:- 2-1-2023 – News – Rs 1,49,507 crore GST Revenue collected for December 2022, records increase of 15% Year-on-Year Monthly GST revenues more than Rs 1.4 lakh crore for 10 straight months in a row The gross GST revenue collected during December 2022 is Rs 1,49,507 crore , of which CGST is Rs 26,711 crore , SGST is Rs 33,357 crore , IGST is Rs 78,434 crore (including Rs 40,263 crore collected on import of goods) and Cess is Rs 11,005 crore (including Rs 850 crore collected on import of goods). The Government has settled Rs 36,669 crore to CGST and Rs 31,094 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States after regular settlements in the month of December 2022 is Rs 63,380 crore for CGST and Rs 64,451 crore for the SGST. The revenues for the month of December 2022 are 15% higher than the GST revenues in the same month last year. During the month, revenues from import of goods was 8%

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3 Punjab 1,573 1,734 10% 4 Chandigarh 164 218 33% 5 Uttarakhand 1,077 1,253 16% 6 Haryana 5,873 6,678 14% 7 Delhi 3,754 4,401 17% 8 Rajasthan 3,058 3,789 24% 9 Uttar Pradesh 6,029 7,178 19% 10 Bihar 963 1,309 36% 11 Sikkim 249 290

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15% 21 Odisha 4,080 3,854 -6% 22 Chhattisgarh 2,582 2,585 0% 23 Madhya Pradesh 2,533 3,079 22% 24 Gujarat 7,336 9,238 26% 25 Daman and Diu 2 – -86% 26 Dadra and Nagar Haveli 232 317 37% 27 Maharashtra 19,592 23,598 20% 29 Karnataka 8,335 10,061 21% 30

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Goods and Services Tax – GST Dated:- 17-12-2022 – News – Union Finance Minister Smt. Nirmala Sitharaman chairs 48th Meeting of the GST Council via virtual mode in New Delhi GST Council recommends to decriminalise certain offences u/s 132, increase in threshold of amount of tax for prosecution and reduction in amount of compounding in GST The 48th GST Council met under the Chairmanship of Union Minister for Finance Corporate Affairs Smt. Nirmala Sitharaman via virtual mode in New Delhi today. The meeting was also attended by Union Minister of State for Finance Shri Pankaj Choudhary 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 changes in GST tax rates, measures for facilitation of trade and measures for streamlining compliances in GST: Tax rates : Sr. No. Description

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00 mm and a ground clearance of 170 mm or above goods falling in lower rate category of 5% under schedule I of notification No. 1/2017-CTR imported for petroleum operations will attract lower rate of 5% and the rate of 12% shall be applicable only if the general rate is more than 12% As a relief measure, the Council decided to regularise the intervening period starting from the date of issuance of Circular (3.08.2022) in respect of GST on husk of pulses including chilka and concentrates including chuni/churi, khanda on as is basis on account of genuine doubts. No GST is payable where the residential dwelling is rented to a registered person if it is rented it in his/her personal capacity for use as his/her own residence and on his own account and not on account of his business. Incentive paid to banks by Central Government under the scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions are in the nature of subsidy and thu

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ance policy, is cancelled and the time period of issuance of credit note by the concerned supplier is over. The Council recommended amendment in CGST Rules, 2017 , along with issuance of a circular, to prescribe the procedure for filing application of refund by the unregistered buyers in such cases. Facilitate e-commerce for micro enterprises: GST Council in its 47th meeting had granted in-principle approval for allowing unregistered suppliers and composition taxpayers to make intra-state supply of goods through E-Commerce Operators (ECOs), subject to certain conditions. The Council approved the amendments in the GST Act and GST Rules, along with issuance of relevant notifications, to enable the same. Further, considering the time required for development of the requisite functionality on the portal as well as for providing sufficient time for preparedness by the ECOs, Council has recommended that the scheme may be implemented w.e.f. 01.10.2023. Paras 7, 8(a) and 8(

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portionate to the amount not paid to the supplier vis a vis the value of the supply, including tax payable. The Council recommended to insert Rule 37A in CGST Rules, 2017 to prescribe the mechanism for reversal of input tax credit by a registered person in the event of non-payment of tax by the supplier by a specified date and mechanism for re-availment of such credit, if the supplier pays tax subsequently. This would ease the process for complying with the condition for availment of input tax credit under section 16(2)(c) of CGST Act, 2017 . Sub-rule (3) of rule 108 and rule 109 of the CGST Rules, 2017 to be amended to provide clarity on the requirement of submission of certified copy of the order appealed against and the issuance of final acknowledgment by the appellate authority. This would facilitate timely processing of appeals and ease the compliance burden for the appellants. Rule 109C and FORM GST APL-01/03 W to be inserted in the CGST Ru

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ar to be issued for clarifying the issues pertaining to the place of supply of services of transportation of goods in terms of the proviso to sub-section (8) of section 12 of the IGST Act, 2017 and availability of input tax credit to the recipient of such supply. It has also been recommended that proviso to sub-section (8) of section 12 of the IGST Act, 2017 may be omitted. Issuance of the following circulars in order to remove ambiguity and legal disputes on various issues, thus benefiting taxpayers at large: Procedure for verification of input tax credit in cases involving difference in input tax credit availed in FORM GSTR-3B vis a vis that available as per FORM GSTR-2A during FY 2017-18 and 2018-19. Clarifying the manner of re-determination of demand in terms of sub-section (2) of section 75 of CGST Act, 2017 . Clarification in respect of applicability of e-invoicing with respect to an entity. Measures for streamlining compliances in

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hrough ECOs, covered under section 52 and section 9(5) of CGST Act, 2017 , by the supplier and reporting by the ECO in respect of supplies made under section 9(5) of CGST Act, 2017 . Rule 88C and FORM GST DRC-01B to be inserted in CGST Rules, 2017 for intimation to the taxpayer, by the common portal, about the difference between liability reported by the taxpayer in FORM GSTR-1 and in FORM GSTR-3B for a tax period, where such difference exceeds a specified amount and/ or percentage, for enabling the taxpayer to either pay the differential liability or explain the difference. Further, clause (d) to be inserted in sub-rule (6) of rule 59 of CGST Rules, 2017 to restrict furnishing of FORM GSTR-1 for a subsequent tax period if the taxpayer has neither deposited the amount specified in the intimation nor has furnished a reply explaining the reasons for the amount remaining unpaid. This would facilitate taxpayers to pay/ explain the reason for the difference in su

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Goods and Services Tax – GST Dated:- 15-12-2022 – News – The Government vide Notification No.25/2022- Central Tax dated 13th December, 2022 has extended the due date for furnishing of Form GSTR-1 for November, 2022 for registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu. Thus,

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Goods and Services Tax – GST Dated:- 1-12-2022 – News – ₹1,45,867 crore gross GST revenue collected for November 2022, records increase of 11% Year-on-Year Monthly GST revenues more than ₹1.4 lakh crore for nine straight months in a row Revenues from import of goods 20% higher and revenues from domestic transaction (including import of services) 8% higher than the same month last year The gross GST revenue collected in the month of November 2022 is ₹1,45,867 crore of which CGST is ₹25,681 crore , SGST is ₹32,651 crore , IGST is ₹77,103 crore (including ₹38,635 crore collected on import of goods) and Cess is ₹10,433 crore (including ₹817 crore collected on import of goods) The government has settled ₹33,997 crore to CGST and ₹28,538 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States after regular settlements in the month of November 2022 is ₹59678 cro

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12% Himachal Pradesh 762 672 -12% Punjab 1,845 1,669 -10% Chandigarh 180 175 -3% Uttarakhand 1,263 1,280 1% Haryana 6,016 6,769 13% Delhi 4,387 4,566 4% Rajasthan 3,698 3,618 -2% Uttar Pradesh 6,636 7,254 9% Bihar 1,030 1,317 28% Sikkim 207 209 1% Arunachal Pradesh

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2,890 3% Gujarat 9,569 9,333 -2% Daman and Diu 0 0 67% Dadra and Nagar Haveli 270 304 13% Maharashtra 18,656 21,611 16% Karnataka 9,048 10,238 13% Goa 518 447 -14% Lakshadweep 2 0 -79% Kerala 2,129 2,094 -2% Tamil Nadu 7,795 8,551 10% Puducherry 172 209 22% Andaman and Nicob

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Goods and Services Tax – GST Dated:- 26-11-2022 – News – For creating awareness amongst all the stakeholders, GSTN is holding webinars on Filing of an Appeal by Taxpayers on GST Portal , as per the details given below: Webinar Topic Webinar on Filing of an Appeal by Taxpayers on GST Portal Language of webinar Hindi English Marathi Tamil Date 29.11.2022 Tuesday 30.11.2022 Wednesday 01.12.2022 Thursday 05.12.2022 Monday Time 11:00 AM 12 noon 12:30 PM 12

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Goods and Services Tax – GST Dated:- 25-11-2022 – News – The Central Government released an amount of Rs. 17,000 crore to States/UTs on 24.11.2022 towards the balance GST compensation for the period April to June, 2022 ( State-wise details as per Table below ). The total amount of compensation released to the States/UTs so far, including the aforesaid amount, during the year 2022-23 is Rs.1,15,662 crore. This is despite the fact that total Cess collection till October, 2022 is only Rs.72,147 crore and the balance of Rs. 43,515 crore is being released by the Centre from its own resources. With this release, the Centre has released, in advance, the entire amount of Cess estimated to be collected this year till March-end available for pa

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Bihar 91 Chhattisgarh 500 Delhi 1,200 Goa 119 Gujarat 856 Haryana 622 Himachal Pradesh 226 Jammu and Kashmir 208 Jharkhand 338 Karnataka 1,915 Kerala 773 Madhya Pradesh 722 Maharashtra 2,081 Odisha 524 Puducherry

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Compendium of GST Brochures (updated as on November, 2022) – Goods and Services Tax – GST Dated:- 24-11-2022 – News – – News – Press release – PIB Tax Management India – taxmanagementindia – t

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Goods and Services Tax – GST Dated:- 1-11-2022 – News – ₹1,51,718 crore gross GST revenue collected for October 2022 Second highest collection ever with, next only to the collection in April 2022 Monthly GST revenues more than ₹1.4 lakh crore for eight months in a row, with ₹1.5 lakh crore crossed for the 2nd time since inception of GST September 2022 sees generation of 8.3 crore e-way bills, which is significantly higher than 7.7 crore e-way bills generated in August 2022 The gross GST revenue collected in the month of October 2022 is ₹ 1,51,718 crore of which CGST is ₹ 26,039 crore , SGST is ₹ 33,396 crore , IGST is ₹ 81,778 crore (including ₹ 37,297 crore collected on import of goods) and Cess is ₹ 10,505 crore (including ₹ 825 crore collected on import of goods), which is second highest till date. The government has settled ₹ 37,626 crore to CGST and ₹ 32,883 crore to SGST from IGS

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g the current year. The table shows the state-wise figures of GST collected in each State during the month of October 2022 as compared to October 2021. State-wise growth of GST Revenues during October 2022 State Oct-21 Oct-22 Growth Jammu and Kashmir 648 425 -34% Himachal Pradesh 689 784 14% Punjab 1,595 1,760 10% Chandigarh 158 203 28% Uttarakhand 1,259 1,613 28% Haryana 5,606 7,662 37% Delhi 4,045 4,670 15% Rajas

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4,259 5,367 26% Jharkhand 2,370 2,500 5% Odisha 3,593 3,769 5% Chhattisgarh 2,392 2,328 -3% Madhya Pradesh 2,666 2,920 10% Gujarat 8,497 9,469 11% Daman and Diu 0 0 20% Dadra and Nagar Haveli 269 279 4% Maharashtra 19,355 23,037 19% Karnataka 8,259 10,996 33% Goa 317 420 32%

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Goods and Services Tax – GST Dated:- 27-10-2022 – News – Due to reorganization of the state of Jammu Kashmir and merger of the Union territories of Dadra and Nagar Haveli and Daman and Diu, the taxpayers of Ladakh and earlier Daman and Diu region have been allotted new GSTINs. There is therefore a doubt as to how to file the TRAN-1 and whether it would be linked with the old TRAN-1 or not. The aggrieved taxpayers of both the above-mentioned regions are hereby informed that they ca

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Goods and Services Tax – GST Dated:- 22-10-2022 – News – Sequential filing of GSTR-1 filing of GSTR-1 before GSTR-3B on GST Portal 1. The Central Government has amended Section 37 Section 39 of Central Goods Service Tax Act (CGST), 2017 vide Notification No. 18/2022 Central Tax dated 28th September, 2022 with effect from 01 October, 2022. According to section 37(4) of CGST, Act , a taxpayers shall not be allowed to file GSTR-1 if previous GSTR-1 is not filed and as per sec 39(10) a taxpayer shall not be allowed to file GSTR-3B if GSTR-1 for the same tax period is not filed. 2. Section 37(4) 39(10) of Central Goods Service Tax Act, 2017 are reproduced below: Section 37(4) : A registered

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Goods and Services Tax – GST Dated:- 21-10-2022 – News – Office of the Goods and Service Tax Council 5th Floor, Tower-II, Jeevan Bharti Bldg. Connaught Circus, New Delhi F.No.757/Follow-up/GSTC/2018/8198-19/10/2022 New Delhi, dated 19 th October, 2022 OFFICE MEMORANDUM Subject: Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the Central authorities against a taxpayer assigned to State and vice versa -reg. Varied practices are being followed by the field formations regarding the issuance of recurring Show Cause Notices (SCNs) as well as other consequential actions in cases where investigation has

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in a State is open to enforcement action by both authorities. For example, an enforcement action against a taxpayer, assigned to State tax authorities, can be initiated by the Central tax authorities (and vice versa). In such cases, all the consequential action relating to the case including, but not limited to, appeal, review, adjudication, rectification, revision will lie with the authority which had initiated the enforcement action i.e. the Central tax authorities in the instant case. Refund in such cases may, however, be granted only by jurisdictional tax authority, administering the taxpayer. (ii) Issuance of recurring SCNs does not involve any fresh investigation as the subject matter as well as ground of SCN remain the same, a

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Goods and Services Tax – GST Dated:- 15-10-2022 – News – The Anti-Evasion Branch, CGST Commissionerate Faridabad, Panchkula CGST Zone, received an information that M/s R. P. Enterprises having its registered principal place of business at village-Baghola, District Palwal, Haryana and additional premises at Sihi Gate, Ballabhgarh, Haryana, is engaged in purchase and sale of fire crackers without invoice. Accordingly, the Anti-Evasion Branch, CGST Commissionerate Faridabad, conducted simultaneous searches under Section 67 (2) of the CGST Act, 2017 on the 12 th October, 2022, which continued for whole night. The main registered principal place of business at village- Baghola, District- Palwal, Haryana was a huge premises, having 21

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Goods and Services Tax – GST Dated:- 7-10-2022 – News – Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders. To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below: Sl. No. Taxpayer functionalities deployed on the GST Portal during

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January-March, 2022 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_jan_mar_2022.pdf 6 December, 2021 https://tutorial.gst.gov.in/downloads/news/new_ functionalities_compilation_december_2021.pdf 7 November, 2021 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_november_2021.pdf 8 July-September, 2021 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_july_september_2021.pdf 9 April-June, 2021 http

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Goods and Services Tax – GST Dated:- 4-10-2022 – News – New Delhi, Oct 4 (PTI) Delhi's Goods and Services Tax (GST) collection in the second quarter of 2022-23 dipped by more than 6 per cent as compared to the first quarter of the fiscal, according to official figures. However, the combined GST collection of the first two quarters of 2022-23 was 28 per cent higher than the corresponding period of financial year 2021-22, showing that the economic situation is recovering from the effects of the COVID-19 pandemic, officials said. The GST collection in the third quarter (October-December) is expected to be higher with a spur in trade and business during the festive season, they added. The GST collection of Rs 14,297 crore in t

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Goods and Services Tax – GST Dated:- 3-10-2022 – News – The Hon ble Supreme Court of India has provided a one-time opportunity to all the aggrieved taxpayers to file Form TRAN-1 / TRAN-2 and claim their transitional input tax credit in GST system. In compliance of the Hon ble court s directive, the facility for filing TRAN-1 / TRAN-2 or revising the earlier filed Form TRAN-1 / TRAN-2 on the GST common portal by aggrieved taxpayers have been made available by GSTN from 01.10.2022 , an

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