Skip Navigation LinksHome > GST > GST Home

GST Highlights

For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR 2B which has since been fixed and correct GSTR 2B has been generated.

It may be noted that 6% tax rate has been added in the item details section of all the tables of form GSTR-1, except HSN table 12. In case your outward supplies attracts 6% tax rate, you are required …

The gross GST revenue collected in the month of May 2022 is ₹ 1,40,885 crore of which CGST is ₹ 25,036 crore, SGST is ₹ 32,001 crore, IGST is ₹ 73,345 crore (including ₹ 37469 crore collected on import…

The Government of India has released the entire amount of GST compensation payable to States up to 31st May, 2022 by releasing an amount of Rs.86,912 crores.

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has detected a case wherein total ITC of more than Rs 160 crore has been utilized and passed on by network of none…

It has been noticed that in a few cases, certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.

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,…

A new tax rate of 6% IGST or 3% CGST+ 3% SGST has been introduced on certain goods vide Notification No. 02/2022 dated 31st March 2022. Changes are being made on the GST portal to include this rate in…

Enhancements have been done in GSTR-1/IFF for further improving it’s performance & user-experience. The major changes include introduction of a simpler single-step filing process by removal of ‘Submit’…

The taxpayers can view the exact Annual Aggregate Turnover (AATO) for the previous Financial Year (FY).

Since FY 2019-20, composition taxpayers has to pay the liability through Form GST CMP-08 on quarterly basis while return in Form GSTR-4 is required to be filed on annual basis after end of a financial…

The gross GST revenue collected in the month of April, 2022 is Rs 1,67,540 crore of which CGST is Rs 33,159 crore, SGST is Rs 41,793 crore, IGST is Rs 81,939 crore (including Rs 36,705 crore collected…

The statement of outward supplies in FORM GSTR-1 is to be furnished by all normal taxpayers on a monthly or quarterly basis, as applicable.

At the time of introduction of GST, the Constitution amendment provided that the Parliament, by law shall provide compensation to States for a period of five years for loss of revenue due to introduction…

Anti-Evasion Unit of Mumbai South CGST Commissionerate has arrested the co-conspirator in a case of M/s New Laxmilal & Co. (GSTIN 27ACAPS6257K1ZS) involving fake ITC of ₹ 11.07 Cr on the strength of bogus…

It has been noted that a section of the media has reported that feedback has been sought from States regarding a suggestion for raising Good & Services Tax (GST) rates on 143 items.

DGGI, Thiruvananthapuram Regional unit, has unearthed a cartel of units in steel industry that were utilising and passing on fake input tax credit to facilitate the evasion of GST.

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GU), Gurugram, has unearthed a case wherein a series of entities controlled by a person as Proprietor / Director of M/s Umang Overseas,…

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,…

THERE are SIX 'senses' in the Indian epistemologies including Buddhism as against the FIVE recognised in the West. 'Mind' is construed as an internal sense organ which hobnobs with other sense objects…

ACTING on intelligence that M/s Sainath Enterprises, Raipur are engaged in large scale evasion of GST by way of availing inadmissible input tax credit from fake and non-existent entities without actual…

The gross GST revenue collected in the month of March 2022 is ₹ 1,42,095 crore of which CGST is ₹ 25,830 crore, SGST is ₹ 32,378 crore, IGST is ₹ 74,470 crore (including ₹ 39,131 crore collected on import…

CGST Commissionerate, Navi Mumbai, has busted a fake ITC racket of Rs. 19.84 Crore and arrested the Director of M/s Fortune Global Trade Private Limited on 30th March 2022.

IN one of the cases, two accused were arrested on the ground that they were found actively involved in the racket of availing and utilizing fake/ fraudulent ITC under the name and style of a firm, by …

The Search HSN Code functionality has been enhanced, where taxpayers can search the HSN code and the applicable Technical description through common parlance / trade description of the goods/ services…

Through extensive analysis of E-way bills, CGST Delhi East Commissionerate had busted a syndicate of five firms who were engaged in availing and utilising fake Input Tax Credit (ITC) of Goods and Services…

User Interface (UI) with respect to the address fields in the Registration Application GST REG-01 has been enhanced as follows

The Search HSN Code functionality has been enhanced, where taxpayers can search the HSN code and the applicable Technical description through common parlance / trade description of the goods/ services…

Generation of e-invoice is mandatory for certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare & issue their e-invoices by reporting their invoice data in …

The gross GST revenue collected in the month of February 2022 is Rs 1,33,026 crore of which CGST is ₹ 24,435 crore, SGST is ₹ 30,779 crore, IGST is ₹ 67,471crore (including ₹ 33,837 crore collected on…

Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022

Procedure relating to sanction, post-audit and review of refund claims

Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22

Deposit of tax during the course of search, inspection or investigation.

Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022

Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme

GST REVENUE COLLECTION FOR APRIL 2022 HIGHEST EVER AT RS. 1.68 LAKH CRORES - GROSS GST COLLECTION IN APRIL 2022 IS ALL TIME HIGH, RS. 25,000 CRORES MORE THAN NEXT HIGHEST COLLECTION OF RS. 1,42,095 CRORES,…

CLARIFICATION RELATED TO MISLEADING REPORTS OF PURPORTED FEEDBACK SOUGHT ON RAISING GST RATES ON 143 ITEMS

ALL TIME HIGH GROSS GST COLLECTION IN MARCH, 2022, BREACHING EARLIER RECORD OF Rs. 1,40,986 CRORES COLLECTED IN THE MONTH OF JANUARY, 2022 - Rs. 1,42,095 CRORES GROSS GST REVENUE COLLECTED IN THE MONT…

Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017

Exempts the intra-state supplies of goods

Seeks to amend Notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019

Seeks to amend Notification No. 02/2017-Union Territory Tax, dated the 27th June, 2017

Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017

Exempts the inter-state supplies of goods

Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017

Exempts the intra-state supplies of goods

Seeks to amend Notification No. 10/2019-Central Tax, dated the 7th March, 2019

Seeks to amend Notification No. 14/2019-Central Tax, dated the 7th March, 2019

Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19

Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018 - Constitution of the Authority for Advance Ruling in the Union territories

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services…

Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017 - Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect…

RS 1,33,026 CRORE GROSS GST REVENUE COLLECTED FOR FEBRUARY 2022 - GST COLLECTION CROSSED RS 1.30 LAKH CRORE MARK FOR 5TH TIME - REVENUES FOR MONTH OF FEBRUARY 2022 18 PERCENT HIGHER THAN GST REVENUES …

The class of registered person required to issue e-invoice - Turnover limit reduced to ₹ 20 Crores from ₹ 50 Crores - Seeks to amend Notification No. 13/2020 – Central Tax, dated the 21st March, 2020

RS 1,38,394 CRORE GROSS GST REVENUE COLLECTED FOR JANUARY 2022 - GST COLLECTION CROSSED RS 1.30 LAKH CRORE MARK FOR THE 4TH TIME - REVENUES FOR THE MONTH OF JANUARY 2022 15 PERCENT HIGHER THAN GST REVENUES…

Guidelines for recovery proceedings under the provisions of section 79 of the CGST Act, 2017 in cases covered under explanation to sub-section (12) of section 75 of the CGST Act, 2017

GST COLLECTION - RS 1,29,780 CRORE GROSS GST REVENUE COLLECTION FOR DECEMBER 2021

Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.

x
Clear
# 
Code 
Heading 
 
 242 -Lottery run by State Governments
 149 -Supply of lottery by any person other than State Government, Union Territor... ..
 150 -Supply of goods by a Government entity to Central Government, State Governm... ..
 001 0101Live asses, mules and hinnies ​
 001 01012100, 010129Live horses
 002 0102Live bovine animals
 003 0103Live swine
 004 0104Live sheep and goats
 005 0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks
 006 0106Other live animal such as Mammals, Birds, Insects
 007 0201Meat of bovine animals, fresh and chilled.
 002 0202Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f... ..
 001 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210All goods other than fresh or chilled and put up in unit container and,-
 009 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210All goods other than fresh or chilled other than those put up in unit conta
 003 0203Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f
 008 0203, 0204, 0205, 0206, 0207, 0208, 0209All goods, fresh or chilled Notes As amended by notification no. 44/2017
 010 0204Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f
 004 0204Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 005 0205Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 011 0205Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.
 012 0206Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f
 006 0206Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f
 007 0207Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f
 013 0207Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.
 014 0208Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f
 008 0208Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 009 0209Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 010 0209Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 015 0209Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.
 016 0209Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f
 017 0210Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.
 019 0301Live fish.
 020 0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
 002 0303, 0304, 0305, 0306, 0307, 0308All goods other than fresh or chilled and put up in unit container and,-
 022 0303, 0304, 0305, 0306, 0307, 0308All goods other than fresh or chilled and other than those put up in unit
 021 0304, 0306, 0307, 0308All goods, fresh or chilled Notes As amended by notification no. 44/2017
 003 0305Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 004 0306Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 005 0307Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 023 0307Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.
 024 0308Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.
 006 0308Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 007 0401Ultra High Temperature (UHT) milk
 025 0401Fresh milk and pasteurised milk, including separated milk, milk and cream,
 008 0402Milk and cream, concentrated or containing added sugar or other sweetening
 001 0402 91 10, 0402 99 20Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.
 011 0402 91 10, 0402 99 20Condensed milk Notes As amended by notification no. 43/2017 dated 14-11-201.
 009 0403Cream, yogurt, kephir and other fermented or acidified milk and cream, whet.
 026 0403Curd; Lassi; Butter milk
 010 0404Whey, whether or not concentrated or containing added sugar or other sweete.
Page 1 of 37 (1806 items)Prev1234567353637Next
AAR: Letting out of property by Applicant to Backward Classes Welfare Department, Govt. of Karnataka, who in turn is providing hostel facilities is nothing but renting of an immovable property for welfare…

Sessions Court: Petitioner cannot be granted blanket protection for the reason that Petitioner, though being a sleeping partner has prima facie committed offence.

HC: As far as indirect taxes are concerned, an assessee can enter into a contract to shift its liability on the other party.

HC: Merely by recording that some investigation is going-on a drastic far-reaching action under Rule 86A of the CGST Rules cannot be sustained and same is against the provisions.

HC: GST registration cannot be cancelled basis a cryptic show-cause notice.

HC: The petition requires consideration and hence, the same is allowed.

AAAR: Appellant and HO are different persons under GST law and since all the pre-requisite of supply u/s 7(1)(a) are satisfied, activities by Appellant will clearly constitute supply to HO.

NAA: Prescription of time limit under Rule 133(1) and 129(6) are not mandatory and Respondent’s plea regarding non-observance of time limits are untenable.

HC: The provisions of section 140 and 117 are directory and not mandatory.

AAR: Software supplied by the Applicant qualifies as Computer Software resulting in supply of goods and therefore, classifiable under Heading 8523 80 20.

Section 7 of the Central Goods and Services Tax Act, 2017 - The principal objection of the respondents against maintainability of the instant writ petition…

Section 97 of the Central Goods and Services Tax Act, 2017 - The applicant has itself stated that the impugned supply can be sub divided into 4 types …

Though petition was served and is getting listed since 21st March 2022, no reply has been filed. Therefore, the averments in paragraph nos.12, 13 and …

In order to examine the applicability of exemption/ taxability, there should be documentary evidences which support the contention of the applicant. In…

Section 97 of the Central Goods & Service Tax Act, 2017 - Under the head “Description of Goods” at Column (3), the use of words “Fortified Rice Kernel…

Section 171 (1) of the CGST Act, 2017 deals with two situations:- One relating to the passing on the benefit of reduction in the rate of tax and the second…

The Authority finds that the allotment of units, agreements, booking, construction activity and receipt of payments had taken place in the post-GST era.…

Section 70 of the Central Goods and Services Tax Act, 2017 - The Authority finds that the Respondent has profiteered an amount of Rs 2,73,04,997/- during…

Section 171 of the Central Goods and Services Tax Act, 2017 - On perusal of the records and the Reports of the DGAP, the Authority finds that the Anti-profiteering…

It is clear from a plain reading of Section 171 (1), that it deals with two situations:- one relating to the passing on the benefit of reduction in the…

It is prima facie evident from the Annexure No. 8 that M/s Shree Trading Company is registered on the portal of the GST. It is also evident therefrom …

Sections 132 (1)(a), 132 (1)(c), 132 (1)(1)(i) of the Central Goods and Service Tax Act, 2017 - The fact that the allegation against the present applicant…

The GST enactments and the rules made thereunder are a complete code by themselves. The provisions in the GST Rules have been well thought of and have…

The rates of GST on “Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupees'…

This Authority observes that the benefit of additional Input Tax Credit of 3.07% of the turnover has accrued to the Respondent for the project “Suncity…

Section 132 of the Central Goods and Services Tax Act, 2017 - The petitioner is in custody in this case since 09.12.2020 and though the petitioner had…

Section 50 of the Central Goods and Services Tax Act, 2017 - Apprehending demand of recovery, since there is no response till date to the request seeking…

Section 70 (1) of the Central Goods and Service Tax Act, 2017 - This Court based upon the submissions of the learned Public Prosecutor more particularly…

Section 101 of the Central Goods and Services Tax Act, 2017 - In view of the foregoing discussions and findings, the Ruling No. 08/2018-19, dated 5-10-2018…

The appellant CREDA is the nodal agency of the State Government for tapping the renewable sources of energy and for implementation of various project …

Featured

Editorial 
The urgency to simplify and debug India’s GST
20% GST ITC, 100% Tension to taxpayers
Summary of Circular No. 123/42/2019-GST
Nine important changes in GST in “Navratri”
GST ie.. GANESHA… SAVE TAXPAYERS
Technical glitches behind GST annual returns deadline extension
GST Council to meet in Goa on September 20; no proposal to lower rates
Last date to file GST annual returns extended by 3 months to 30 November
How Arun Jaitley steered landmark economic reforms
CAIT seeks extension of last date to file GST annual return to October 31
Page 1 of 42 (412 items)Prev1234567404142Next

Most Read

IRS officer Nitin Gupta appointed as New CBDT Chairman
Online gaming may become expensive: 47th GST Council Meet
47th GST Council Meeting Expected Agenda
Taxpayer advised to check if availing ITC as per law while filing GSTR2B
GST Registration cancellation drive by Government of Haryana
CBI Arrests 3 Accused Including Superintendents of GST, Customs
GST Council Newsletter for the month of May, 2022
CAs authorised to Appear before GST Authorities- Gorakhpur Commissioner clarifies
New Functionalities for Taxpayers on GST Portal (May, 2022)
e-Invoice services not available for GST taxpayers of Few States today
Page 1 of 10 (100 items)Prev[1]2345678910Next