Goods and Services Tax

Goods and Services Tax – GST Dated:- 2-12-2023 – News – Advisory: Two-factor Authentication for Taxpayers Dated:- 2-12-2023 – Dear Taxpayers, 1. GSTN is introducing two-factor authentication (2FA) for taxpayers to strengthen the login security in GST portal. The pilot rollout has been done for a state of Haryana and working seamlessly. Currently, 2FA will be rolled out for Punjab, Chandigarh, Uttarakhand, Rajasthan and Delhi in 1st phase. In 2nd phase, it is planned to be rolled out all

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Goods and Services Tax – GST Dated:- 2-12-2023 – News – Gross GST collection crosses ₹1.60 lakh crore mark for the sixth time in FY 2023-24 GST collection higher by 11.9% Y-o-Y for FY2023-24 upto November, 2023 The gross GST revenue collected in the month of November, 2023 is ₹1,67,929 crore out of which CGST is ₹30,420 crore , SGST is ₹38,226 crore , IGST is ₹87,009 crore (including ₹39,198 crore collected on import of goods) and cess is ₹12,274 crore (including ₹ 1,036 crore collected on import of goods). The government has settled ₹37,878 crore to CGST and ₹31,557 crore to SGST from IGST. The total revenue of Centre and the States in the month of November, 2023 after regular settlement is ₹68,297 crore for CGST and ₹69,783 crore for the SGST. The revenues for the month of November, 2023 are 15% higher than the GST revenues in the same month last year and highest for any month year-on-yea

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State-wise growth of GST Revenues during November, 2023 (Rs. Crore) State/UT Nov-22 Nov-23 Growth (%) Jammu and Kashmir 430 469 9% Himachal Pradesh 672 802 19% Punjab 1,669 2,265 36% Chandigarh 175 210 20% Uttarakhand 1,280 1,601 25% Haryana 6,769 9,732 44% Delhi 4,566

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37% Tripura 60 83 39% Meghalaya 162 163 1% Assam 1,080 1,232 14% West Bengal 4,371 4,915 12% Jharkhand 2,551 2,633 3% Odisha 4,162 4,295 3% Chhattisgarh 2,448 2,936 20% Madhya Pradesh 2,890 3,646 26%

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209 228 9% Andaman and Nicobar Islands 23 31 37% Telangana 4,228 4,986 18% Andhra Pradesh 3,134 4,093 31% Ladakh 50 62 25% Other Territory 184 222 21% Center Jurisdiction 154 223 45% Grand Total 1,06,416 1,27,695 20% Table-2: SGST SGST portion of I

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Uttarakhand 3,193 3,625 14% 5,157 5,586 8% Haryana 12,052 13,415 11% 20,761 23,134 11% Delhi 9,127 10,340 13% 19,202 21,037 10% Rajasthan 10,146 11,348 12% 22,853 25,699 12% Uttar Pradesh 17,924 21,624 21% 43,951 49,282 12% Bihar 4,715 5,377 14% 15,672 16,991 8% Sikkim 202

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32% 961 1,103 15% Assam 3,379 3,885 15% 8,236 9,553 16% West Bengal 14,298 15,600 9% 25,878 28,042 8% Jharkhand 4,947 5,866 19% 7,374 8,116 10% Odisha 9,279 10,626 15% 12,486 15,515 24% Chhattisgarh 4,838 5,398 12% 7,366 8,831 20% Madhya Pradesh 6,979 8,496 22% 17,772

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69 239% Kerala 8,005 9,171 15% 19,657 20,623 5% Tamil Nadu 23,802 27,046 14% 38,849 42,472 9% Puducherry 308 330 7% 793 933 18% Andaman and Nicobar Islands 123 140 14% 322 347 8% Telangana 10,926 12,994 19% 24,460 26,691 9% Andhra Pradesh 8,325 9,291 12% 18,742 20,952

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Goods and Services Tax – GST Dated:- 1-12-2023 – News – Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh Dated:- 1-12-2023 – Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking photograph of the applicant along with the verification of the original copy of the

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or OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. Once the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 6. At the time of the visit of GSK, the applicant is required to carry the following details. (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-m

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Goods and Services Tax – GST Dated:- 29-11-2023 – News – 1. Amnesty for Taxpayers: The GST Council, in its 52nd meeting , recommended granting amnesty to taxpayers who could not file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017 , against the demand order under section 73 or 74 of the CGST Act, 2017 , passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107 . 2. In compliance with the above GST Council recommendation, the government has issued Notification No. 53/2023 on November 2, 2023. 3. Taxpayers can now file an appeal in FORM GST APL-01 on th

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ppeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023 . The payment should be made against the demand order using the Payment towards demand facility available on the GST portal. The navigation step for making this payment is provided: Login Services Ledgers Payment towards Demand. 5. Taxpayers who have previously filed an appeal but it was rejected as time barred in APL-02 by the Appellate authority, then the taxpayer would be able to refile the appeal. However, in case, the taxpayers face any issue while re-filing APL-01 , a ticket shall be raised on the Grievance redressal portal: https://selfservice.gstsystem.in . T

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Goods and Services Tax – GST Dated:- 21-11-2023 – News – CGST Delhi East busts a syndicate of 48 fake firms availing fraudulent ITC of over ₹199 crores in “Operation Clean Sweep”, 3 arrested Dated:- 21-11-2023 – The Central Goods and Services Tax (CGST) Delhi East Commissionerate has busted a syndicate of 48 interconnected fake firms availing fraudulent ITC of over ₹199 crores in Operation Clean Sweep . The CGST Delhi East commenced coordinated Operation Clean Sweep against fake billers, based on gathered human intelligence which was further developed through data mining and data analysis aided by on ground intelligence. In the first wave of the operation, a total of 48 fake/bogus firms either non-existent or paper f

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Goods and Services Tax – GST Dated:- 18-11-2023 – News – Comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting Dated:- 18-11-2023 – You can access and download the above said documents by clicking on the link below: https://tutorial.gst.gov.in/downloads/news/e-invoice_api_integration_guide_irps.pdf Thanking you, Team GSTN – – News – Press release – PIB Tax Management India – taxmanagementindia – taxmanagement – taxmanageme

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Goods and Services Tax – GST Dated:- 16-11-2023 – News – Tirupati Commissionerate boosted revenue collection with an impressive growth of about 300% after introduction of the GST regime, says Union Finance Minister Revenue Secretary Shri Sanjay Malhotra exhorts CBIC officers to continue to focus on grievance redressal mechanism for the taxpayers Over the past five years, 54 proposals for construction of offices amounting to about Rs. 2,200 crore sanctioned: CBIC Chairman CGST Tirupati Commissionerate has grown from annualised figure of Rs. 2,815 crore for FY 2017-18 to Rs. 8,275 crore during 2022-23: Zonal Member CBIC Union Finance Corporate Affairs Minister Smt. Nirmala Sitharaman gave a virtual address on the occasion of Bhoomi Pooja and Foundation Stone laying ceremony of GST Bhavan, Tirupati CGST Commissionerate, today. The new GST Bhawan reflects the Central Government's commitment to bolstering infrastructure and efficiency in tax administration. Shri Sa

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8,264 crore last year and Rs. 5,019 crore upto September 2023. The Commissionerate has seen much progress in the recent past few years posting an impressive growth of about 300% in the GST regime. The major contributor for this striking growth is from manufacture of passenger vehicles, cement, and automotive batteries. Bhoomi Pooja and unveiling of plaque for the foundation stone was done by Chairman CBIC During his virtual address, Shri Malhotra, while appreciating the Bhoomi Pooja of the Tirupati Commissionerate and also acknowledging the various infrastructure-related projects being taken up by CBIC, said that revenue growth and law enforcement should work hand-in-hand and all the matters related to prosecution should be expedited and brought to logical conclusion in time. Shri Malhotra also exhorted all the officers to continue to focus on grievance redressal mechanism for the taxpayers. During his address on the occasion, Shri Sanjay Kumar Agarwal apprec

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annualised figure of Rs. 2,815 crore for the FY 2017-18 to Rs. 8,275 crore during 2022-23 reflecting impressive increase of nearly 3 times and CAGR of 19.7%. Similarly, the taxpayer base has increased significantly from 22,400 (as on 31.10.2017) to 57,481 (as on 30.10.2023) during these six years registering an increase by 2.5 times or magnificent CAGR of 17%. Shri Ranjan said that Commissionerate s contribution to the Zonal revenue collection has increased from 26% to 36% during these six years. Similarly, the taxpayer base of Tirupati Commissionerate as a percentage of zonal base has increased from 29% to 33% during these six years. Tirupati Central GST Commissionerate, covering Tirupati and its surrounding regions, plays a vital role in facilitating economic activities and ensuring compliance. The new office building will not only provide a state-of-the-art workspace for the dedicated officers but also enhance the overall taxpayer experience. The construction of the of

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Goods and Services Tax – GST Dated:- 16-11-2023 – News – Difference in Input Tax Credit (ITC) available in GSTR-2B ITC claimed in the GSTR-3B Dear Taxpayers, 1. It is informed that GSTN has developed a functionality to generate automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in Input tax credit available in GSTR-2B statement ITC claimed in GSTR-3B return online as directed by the GST Council. This feature is now live on the GST portal. 2. This functionality compares the ITC declared in GSTR-3B /3BQ with the ITC available in GSTR-2B /2BQ for each return period. If the claimed ITC in GSTR 3B exceeds the available ITC in GSTR-2B by a predefined limit or the percen

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Goods and Services Tax – GST Dated:- 16-11-2023 – News – ITC Reversal on Account of Rule 37(A) Dated:- 16-11-2023 – 1. Vide Rule 37A of CGST Rules, 2017 the taxpayers have to reverse the Input Tax Credit (ITC) availed on such invoice or debit note, the details of which have been furnished by their supplier in their GSTR-1 /IFF but the return in FORM GSTR-3B for the said period has not been furnished by their supplier till the 30th day of September following the end of financial year in which the Input Tax Credit in respect of such invoice or debit note had been availed. 2. The said amount of ITC is required to be reversed by such taxpayers, while furnishing a return in FORM GSTR-3B on or before the 30th day of November foll

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Goods and Services Tax – GST Dated:- 10-11-2023 – News – Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 Dated:- 10-11-2023 – 1) Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn't file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017 , against the demand order under section 73 or 74 of the CGST Act, 2017 , passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107 . 2) In compliance wit

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e payment before entertaining the appeal and any appeal filed without proper payment may be dealt with as per the legal provisions. 4) If a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023. The payment should be made against the demand order using the 'Payment towards demand' facility available on the GST portal. The navigation step for making this payment is provided: Login Services Ledgers Payment towards Demand. 5) Taxpayers who have any queries or require assistance can raise a complaint on the official website at https://selfservice.gstsystem.in . Thanking you, Team GSTN

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Goods and Services Tax – GST Dated:- 8-11-2023 – News – Union Finance Minister Smt. Nirmala Sitharaman launches 12 GST Seva Kendras in Vapi, Gujarat Dated:- 8-11-2023 – Mera Bill Mera Adhikaar campaign a great success: State FM Shri Kanubhai Desai 6 customers emerge winners of Rs 10 lakh under Mera Bill Mera Adhikaar Scheme of CBIC Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman today launched 12 Goods and Services Tax (GST) Seva Kendras at Gyandham School, Vapi, in Gujarat. The Union Finance Minister also gave away prizes to 6 customers with a cheque award of Rs 10 lakh to who participated in Mera Bill Mera Adhikaar scheme . The winners had upload ed their valid GST bills on the a

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the nation by asking for a bill from the trader or shopkeeper while making a purchase. It is the right of the consumer to take the bill and it is the duty of the trader-shopkeeper to pay the bill, Smt. Sitharaman added. The Finance Minister said that such incentives will encourage more and more people to take bills and upload bills on the portal for participate in the scheme. Mera Bill Mera Adhikaar (MBMA) is a scheme was launched by the CBIC on 1st Sept. 2023 to promote the culture of generating bills/invoices during sale purchase transactions. A campaign in support of the MBMA scheme to create awareness among the people is already going on. State Finance Minister Shri Kanubhai Desai thanked the Union Finance Minister for gifti

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Goods and Services Tax – GST Dated:- 7-11-2023 – News – DGGI Meerut Officials bust a massive syndicate involving 102 fake entities with a staggering turnover of Rs. 1,481 crore, four held Dated:- 7-11-2023 – In a significant breakthrough, the Directorate General of Goods and Services Tax Intelligence (DGGI), Meerut Zonal Unit, has accomplished a major feat by cracking down on a large-scale fake invoicing syndicate that issued invoices with a taxable turnover of Rs. 1,481 crore, resulting in passing on of fraudulent Input Tax Credit of Rs. 275 crore through 102 fake firms to over 1,000 beneficiary companies. Through meticulous data mining and application of mind, the DGGI Meerut Zonal Unit has successfully dismantled a major syndicate

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creation, GST returns filing, and maintaining sale-purchase ledgers of the fraudulent firms, took place. To aid in their operations, the syndicate recruited several assistants. Further, the syndicate maintained connections with numerous middlemen who provided essential information for generating counterfeit invoices to benefit the ultimate beneficiaries. As the investigation unfolds, it has also revealed the involvement of bank officials in the establishment of bank accounts under the names of fictitious firms. During the operation, DGGI officers conducted coordinated raids at multiple locations and seized a vast cache of incriminating evidence, including Laptops, desktops, Electronic Storage Devices, PAN Card, Aadhar Card, Cheque-Books

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Goods and Services Tax – GST Dated:- 6-11-2023 – News – Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-said functionality has been developed by GSTN. It was launched in Puducherry on 30th August 2023 and will be

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g process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. Once the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 6. At the time of the visit of GSK, the applicant is required to carry the following details. (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-mail (c) Aadhaar Number (d) the original documents that were uploaded with the application, as communicated by

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Goods and Services Tax – GST Dated:- 1-11-2023 – News – GST revenue collection for October 2023 is second highest ever, next only to April 2023, at ₹1.72 lakh crore; records increase of 13% Y-o-Y Dated:- 1-11-2023 – Revenue from domestic transactions (including import of services) is also 13% higher Y-o-Y Average gross monthly GST collection in FY 2023-24 now stands at ₹1.66 lakh crore; 11% higher Y-o-Y The gross GST revenue collected in the month of October, 2023 is ₹ 1,72,003 crore out of which ₹ 30,062 crore is CGST, ₹ 38,171 crore is SGST, ₹ 91,315 crore (including ₹ 42,127 crore collected on import of goods) is IGST and ₹ 12,456 crore (including ₹ 1,294 crore collected on import of goods) is cess. The government has settled ₹ 42,873 crore to CGST and ₹ 36,614 crore to SGST from IGST. The total revenue of Centre and the States in the month of October, 2023 after regular settlement is ₹7

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2022-23 2023-24 Growth 2022-23 2023-24 Growth Jammu and Kashmir 1,318 1,762 34% 4,299 4,817 12% Himachal Pradesh 1,341 1,546 15% 3,368 3,302 -2% Punjab 4,457 4,903 10% 11,378 13,115 15% Chandigarh 351 389 11% 1,227 1,342 9% Uttarakhand 2,805 3,139 12% 4,513 4,890 8% Haryana 10,657

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24% Nagaland 125 177 42% 564 619 10% Manipur 166 210 27% 812 659 -19% Mizoram 105 168 60% 488 573 18% Tripura 242 299 23% 847 928 9% Meghalaya 265 353 33% 841 988 17% Assam 2,987 3,428 15% 7,237 8,470 17% West Bengal 12,682 13,799 9%

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-15% Maharashtra 48,870 58,057 19% 74,612 84,712 14% Karnataka 20,165 23,400 16% 37,924 42,657 12% Goa 1,111 1,307 18% 2,024 2,299 14% Lakshadweep 6 16 162% 18 66 259% Kerala 7,016 8,082 15% 17,450 18,370 5% Tamil Nadu 20,836 23,661 14% 34,334 37,476 9% Puducherry 271

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Goods and Services Tax – GST Dated:- 28-10-2023 – News – Notification 51/2023 dated 29.09.2023 has introduced Table 5B in GSTR 5A w. e. f 01.10.2023. In this notification, Table 5B has been introduced to report supplies made to Registered GSTINs (B2B supplies). This would be implemented shortly at GSTN and till such time, OIDARs are advised to file the return in the existing GSTR 5A itself. Thanking you, Team GSTN – News – Press release – PIB Tax Management India – taxmanagem

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Goods and Services Tax – GST Dated:- 19-10-2023 – News – In FY23-24, DGGI detects Rs. 1.36 lakh crore overall GST evasion involving voluntary payment of Rs. 14,108 crore Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC) to plug the leakage in Government revenue from November, 2020, and continues to check ITC evasion actively. From April 2020 to September 2023, more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion has been detected and a total of 500 persons have been arrested. Since June 2023, DGGI has laid special em

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Goods and Services Tax – GST Dated:- 18-10-2023 – News – General : In terms of the recent amendments made in the CGST /SGST Act, the IGST Act and the CGST /SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory, is liable to get registered in GST and is required to pay tax on such supply. In this context, every person located outside taxable territory making such supplies of online money gaming to a person in India is now mandated to take registration/amend his existing registration in accordance with the proposed Row (iia) in FORM GST REG-10 and also required to furnish information regarding the supplies in the proposed Tables in FORM GSTR-5A . GSTN is in th

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g for registration. Existing already registered taxpayers of OIDAR services also would have to amend their registrations by furnishing the said information at Row (iia). b) As a workaround, it is hereby advised that any person engaged in the supply of Online Money Gaming, who is required to be registered in accordance with the recent amendments, can file their registration application in the existing Form GST REG-10 itself. Along with the said application, such person will also be required to upload a pdf copy of the information furnished in Row 2(iia) of the amended FORM GST REG-10 in the Documents Upload section available in the Part -A of Form GST REG-10 (in the enclosed format). 2. Return( Form GSTR-5A ): a) Person

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pply of online information and database access or retrieval services (c) Both (a) and (b) above Part B 2. Date of commencement of the online service or online money gaming in India. DD/MM/YYYY 3. Uniform Resource Locators (URLs) of the website/ platform/ name of the application, etc, as applicable through which online money gaming or online information and database access or retrieval services are provided: 1. 2. 3… 4. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the b

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Goods and Services Tax – GST Dated:- 13-10-2023 – News – In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023 , persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the following conditions: (a) such person is engaged in the supply of goods through the ECO and such supplies are made only in one State/UT, (b) such person does not make any inter-state supply, (c) the said person has a Permanent Account Number (PAN) under the Income Tax Act, 1961, (d) such persons shall declare his PAN (which shall be validated) on the common portal

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Goods and Services Tax – GST Dated:- 13-10-2023 – News – GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers. The APIs are for validating the demographic details of the said suppliers and also for use in tracking and reporting supplies by such persons. The details of the APIs are as follows:- a) The name of the APIs developed are : 1. Unregistered Applicants API : To get the details of Unregistered Applicant by passing the enrolment ID in the GET request 2. Unregistered Applicants Validation API : To validate the Mobile Number and Email ID of a Enrolment ID b) The following is noteworthy for the e-Co

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Goods and Services Tax – GST Dated:- 7-10-2023 – News – Recommendations of 52nd GST Council Meeting ST Council recommends amendments in conditions of appointment of President and Member of the proposed GST Appellate Tribunals regarding eligibility and age GST Council recommends nil rate for food preparation of millet flour in powder form and containing at least 70% millets by weight when sold in loose form, and 5% if sold in pre-packaged and labelled form GST Council recommends to keep Extra Neutral Alcohol (ENA) used for manufacture of alcoholic liquor for human consumption outside GST GST Council recommends reducing GST on molasses from 28% to 5% in relief to cane farmers for faster clearance of dues and to reduce cost of manufacturing cattle feed To promote tourism, GST Council recommends conditional and limited duration IGST exemption to foreign flag foreign going vessel when it converts to coastal run The 52nd GST Council met under the Chairpersonship o

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To clarify that imitation zari thread or yarn made out of metallised polyester film /plastic film, falling under HS 5605, are covered by the entry for imitation zari thread or yarn attracting 5% GST rate. However, no refund will be allowed on polyester film (metallised) /plastic film on account of inversion. Foreign going vessels are liable to pay 5% IGST on the value of the vessel if it converts to coastal run. GST Council recommends conditional IGST exemption to foreign flag foreign going vessel when it converts to coastal run subject to its reconversion to foreign going vessel in six months. II. Other changes relating to Goods GST Council recommended to keep Extra Neutral Alcohol (ENA) used for manufacture of alcoholic liquor for human consumption outside GST. Law Committee will examine suitable amendment in law to exclude ENA for use in manufacture of alcoholic liquors for human consumption from ambit of GST. To reduce GST on molasses from 28% to 5%. This s

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ly, public health, sanitation conservancy, solid waste management and slum improvement and upgradation supplied to Governmental Authorities. IV. Other changes relating to Services To clarify that job work services for processing of barley into malt attracts GST @ 5% as applicable to job work in relation to food and food products and not 18%. With effect from 1 st January 2022, liability to pay GST on bus transportation services supplied through Electronic Commerce Operators (ECOs) has been placed on the ECO under section 9(5) of CGST Act, 2017 . This trade facilitation measure was taken on the representation of industry association that most of the bus operators supplying service through ECO owned one or two buses and were not in a position to take registration and meet GST compliances. To arrive at a balance between the need of small operators for ease of doing business and the need of large organized players to take ITC, GST Council has recommended that bu

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r section 107 of the said Act, against the demand order under section 73 or 74 of CGST Act, 2017 passed on or before the 31st day of March, 2023, or whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in sub-section (1) of section 107 . In all such cases, filing of appeal by the taxpayers will be allowed against such orders upto 31 st January 2024 , subject to the condition of payment of an amount of pre-deposit of 12.5% of the tax under dispute, out of which at least 20% (i.e. 2.5% of the tax under dispute) should be debited from Electronic Cash Ledger. This will facilitate a large number of taxpayers, who could not file appeal in the past within the specified time period . ii) Clarifications regarding taxability of personal guarantee offered by directors to the bank against the credit limits/loans being sanctioned to the company and regarding taxability of corporate guarantee pr

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proposed sub-rule (2) of rule 28 of CGST Rules, 2017 , irrespective of whether full ITC is available to the recipient of services or not. iii) Provision for automatic restoration of provisionally attached property after completion of one year: The Council has recommended an amendment in sub-rule (2) of Rule 159 of CGST Rules, 2017 and FORM GST DRC-22 to provide that the order for provisional attachment in FORM GST DRC-22 shall not be valid after expiry of one year from the date of the said order. This will facilitate release of provisionally attached properties after expiry of period of one year, without need for separate specific written order from the Commissioner. iv) Clarification on various issues related to Place of Supply: The Council has recommended to issue a Circular to clarify the place of supply in respect of the following supply of services: (i) Supply of service of transportation of goods, including by mail or courier, in cases where the

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ake supply of goods or services (except the commodities like pan masala, tobacco, gutkha, etc. mentioned in the Notification No. 1/2023-Integrated Tax dated 31.07.2023) to the Special Economic Zone developer or the Special Economic Zone unit for authorised operations on payment of integrated tax and claim the refund of tax so paid. C. Other measures pertaining to law and procedures: i) Alignment of provisions of the CGST Act, 2017 with the provisions of the Tribunal Reforms Act, 2021 in respect of Appointment of President and Member of the proposed GST Appellate Tribunals: The Council has recommended amendments in section 110 of the CGST Act, 2017 to provide that: an advocate for ten years with substantial experience in litigation under indirect tax laws in the Appellate Tribunal, Central Excise and Service Tax Tribunal, State VAT Tribunals, by whatever name called, High Court or Supreme Court to be eligible for the appointment as judicial member;

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Goods and Services Tax – GST Dated:- 6-10-2023 – News – Dear Taxpayers, 1.The Government vide Notification No. 38/2023 Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B . This functionality vis a vis this rule has now started operating on the GST portal. 2. The system now compares the ITC available as per GSTR-2B /2BQ with the ITC claimed as per GSTR-3B /3BQ for each return period. If the claimed ITC exceeds the ITC available as per GSTR-2B by predefined limits, as directed by competent authority, the taxpayer shall receive an intimation in the form of Form DRC-01C . 3. Upon receivin

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Goods and Services Tax – GST Dated:- 4-10-2023 – News – 1. GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal. To help you to navigate and make the most of this feature, some key steps are as below. 2. To download the generated and received e-Invoices in JSON format, please follow these steps: Step 1: Log in Visit the e-Invoice Portal at https://einvoice.gst.gov.in Log in using your GST Portal credentials. Step 2: Navigate to Download E-invoice JSONs Section On the main portal page, find the Download E-Invoice JSONs section. It has two tabs: Generated and Received. The Generated tab is designed for e-Invoices generated by y

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Click DOWNLOAD E-INVOICE (JSON) to get all e-Invoices in JSON format for that month. Step 6: Excel Format e-Invoice List (By Period) To get an e-invoice list in Excel format for a specific period: Visit the List of IRNs tab. Select the desired Financial Year and Month. Click DOWNLOAD E-INVOICE (Excel). Step 7: Downloading History The requested e-Invoices remain in downloading history for 2 days only. Post 48 hours fresh request needs to be initiated. 3. Additionally, this functionality allows to download all e-invoices reported across all six IRPs (Invoice Registration Portals), i.e. complete data. 4. Regarding accessibility, you can download e-Invoice JSON files for up

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Goods and Services Tax – GST Dated:- 3-10-2023 – News – GST collection crosses ₹1.60 lakh crore mark for the fourth time in FY 2023-24 ₹9,92,508 crore gross GST collection for the first half of FY 2023-24 marks 11% Y-o-Y growth Average monthly gross GST collection in FY 2023-24 at Rs. 1.65 lakh crore with 11% Y-o-Y growth The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore , SGST is ₹37,657 crore , IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore (including ₹881 crore collected on import of goods). The government has settled ₹33,736 crore to CGST and ₹27,578 crore to SGST from IGST. The total revenue of Centre and the States in the month of September, 2023 after regular settlement is ₹63,555 crore for CGST and ₹65,235 crore for the SGST. The revenues for the month

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er 2022. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of September 2023. Chart: Trends in GST Collection State-wise growth of GST Revenues during September, 2023 [1] State/UT Sep-22 Sep-23 Growth (%) Jammu and Kashmir 428 563 32% Himachal Pradesh 712 784 10% Punjab 1,710 1,866 9% Chandigarh 206 219 6% Uttarakhand 1,300 1,392 7% Haryana 7,403 8,009 8% Delhi 4,741 4,849 2%

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West Bengal 4,804 4,940 3% Jharkhand 2,463 2,623 7% Odisha 3,765 4,249 13% Chhattisgarh 2,269 2,684 18% Madhya Pradesh 2,711 3,118 15% Gujarat 9,020 10,129 12% Dadra and Nagar Haveli and Daman Diu 312 350 12% Maharashtra 21,403 25,137 17% Karnataka 9,760 11,693 20% Goa 429 497 16% Lakshadweep 3

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Rs. in crore) Pre-Settlement SGST Post-Settlement SGST [2] State/UT 2022-23 2023-24 Growth 2022-23 2023-24 Growth Jammu and Kashmir 1,138 1,515 33% 3,546 4,102 16% Himachal Pradesh 1,150 1,314 14% 2,770 2,778 0% Punjab 3,846 4,216 10% 9,215 10,869 18% Chandigarh 300 335 12% 1,002 1,147 15% Uttarakhand 2,401

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34% Arunachal Pradesh 253 343 35% 807 1,013 26% Nagaland 108 155 43% 474 539 14% Manipur 143 177 24% 681 566 -17% Mizoram 93 147 58% 419 491 17% Tripura 206 258 25% 696 790 13% Meghalaya 227 311 37% 711 860 21% Assam 2,562 2,906 13%

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Dadra and Nagar Haveli and Daman and Diu 330 315 -5% 566 508 -10% Maharashtra 42,043 50,062 19% 62,010 72,741 17% Karnataka 17,196 20,097 17% 31,076 36,162 16% Goa 957 1,109 16% 1,678 1,940 16% Lakshadweep 5 14 192% 16 60 283% Kerala 6,014 6,986 16% 14,594 15,827 8% Tamil Nadu 17,712

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Goods and Services Tax – GST Dated:- 27-9-2023 – News – Dear Taxpayers, 1. GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality. 2. This will have a temporary impact on the e-Invoice data auto population in GSTR-1 which will not be available from 26th September 2023 to 29th September 2023 from all six IRP portals. 3.

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Goods and Services Tax – GST Dated:- 20-9-2023 – News – Dear Taxpayers, 1. GSTN is pleased to inform that the geocoding functionality for the Additional Place of Business address is now active across all States and Union Territories. This builds upon the geocoding functionality earlier implemented for the principal place of business, operational since February 2023. 2. To date, over 2.05 crore addresses have been geocoded for both principal and additional places of business by GSTN. Moreover, since March 2022, all new addresses are geocoded at the point of registration, ensuring consistent accuracy and standardisation from the beginning. 3. Here is a brief guide on how to utilize this feature: i. Access: Navigat

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