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GST Highlights

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…

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

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 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 …

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…

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,…

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…

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,…

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.

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.

The gross GST revenue collected in the month of September 2022 is ₹ 1,47,686 crore of which CGST is ₹ 25,271 crore, SGST is ₹ 31,813 crore, IGST is ₹ 80,464crore (including ₹ 41,215 crore collected on…

Goods and Services Tax (GST) revenue mop-up in September is expected to be around Rs 1.45 lakh crore, an official said.

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,…

Hon’ble Supreme Court while hearing an application from GSTN, has allowed extension of 4 weeks time to comply with their order dated 22/07/2022 issued in the matter of UOI & Anr. V/s Filco Trade Centre…

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 correctly report information regarding ITC…

The government has settled ₹ 29,524 crore to CGST and ₹ 25,119 crore to SGST from IGST. The total revenue of Centre and the States in the month of August 2022 after regular settlement is ₹ 54,234 crore…

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,…

On the basis of an alert, an investigation against M/s Niyati Steels has been undertaken by CGST Delhi West Commissionerate.

Single click Nil filing of GSTR-1 has been introduced on the GSTN portal to improve the user experience and performance of GSTR-1/IFF filing.

The government has settled ₹ 32,365 crore to CGST and ₹ 26,774 crore to SGST from IGST. The total revenue of Centre and the States in the month of July 2022 after regular settlement is ₹ 58,116 crore …

The Supreme Court Tuesday dismissed a batch of petitions filed by various private tour operators seeking exemption from the Goods and Services Tax (GST) for the Haj and Umrah tours offered by them.

The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B requiring taxpayers to report information on ITC correctly availed

According to section 9(5) of CGST Act, 2017, Electronic Commerce Operator (ECO) is required to pay tax on supply of certain services notified by the government such as Passenger Transport Service, Accommodation…

Vide Notification No. 78/2020 – Central Tax dated 15th October, 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in Table-12 of GSTR-1 on the basis of their Aggregate…

As per section 18 of the Constitution (One Hundred and First Amendment) Act, 2016, Parliament shall, by law, on the recommendation of the Goods and Services Tax Council, provide for compensation to the…

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, came into effect from today, 18th of July, 2022.

Sale of advertisement space on internet would be liable to 18 per cent Goods and Services Tax, the Karnataka bench of Authority for Advance Ruling has said.

The Gurugram Zonal Unit (GZU) of Directorate General of GST Intelligence (DGGI), has arrested one person under the provisions of the GST Act on charges of availment of Input Tax Credit on the strength…

For creating awareness amongst all the stakeholders, GSTN is holding webinars to show demo on the following functionalities

Due to the reversal of amount in the cash ledger of some composition taxpayers, the balance in the cash ledgers had become negative.

Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST…

Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018

Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.

Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.

Central Goods and Services Tax (Third Amendment) Rules, 2022

Clarification on refund related issues

Guidelines for verifying the Transitional Credit in light of the order of the Hon'ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709- 32710/2018, order dated 22.07.2022…

RS. 1,51,718 CRORES 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 RS. 1.4 LAKH CRORES …

Extends the due date for furnishing the return in FORM GSTR-3B for the month of September, 2022 till the 21st day of October, 2022.

PARTIAL MODIFICATION OF THE MEMBERSHIP OF THE LAW COMMITTEE (LC)

Rs. 1,47,686 CRORE GROSS GST REVENUE COLLECTED IN MONTH OF SEPTEMBER, 2022 - MONTHLY GST REVENUES MORE THAN Rs. 1.4 LAKH CRORE FOR SEVEN MONTHS IN A ROW - REVENUES FOR MONTH OF SEPTEMBER, 2022 ARE 26 …

CLARIFICATION REGARDING TIME LIMIT FOR CERTAIN COMPLIANCES PURSUANT TO ISSUANCE OF NOTIFICATION NO. 18/2022-CENTRAL TAX, DATED 28-9-2022

Corrigendum - Notification No. 20/2022-Central Tax, dated the 28th September, 2022

Central Government appoints the 1st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the Finance Act, 2022 shall come…

Central Goods and Services Tax (Second Amendment) Rules, 2022

Seeks to rescinds the Notification No. 20/2018-Central Tax, dated the 28th March, 2018

Constitution of Group of Ministers (GoM) on GST System Reforms

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.

GUIDELINES FOR LAUNCHING OF PROSECUTION UNDER THE CENTRAL GOODS & SERVICES TAX ACT, 2017

1,43,612 CRORE GROSS GST REVENUE COLLECTED IN THE MONTH OF AUGUST, 2022 - REVENUES FOR MONTH OF AUGUST, 2022 TWENTY PERCENT HIGHER THAN GST REVENUES IN THE SAME MONTH IN 2021 - MONTHLY GST REVENUES MORE…

GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017

GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

Clarifications regarding applicable GST rates & exemptions on certain services

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017

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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.
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HC: All circulars and instructions issued by Revenue can be only of clarificatory nature and it cannot have been diluting the statutory provision or for that matter making the statutory provision redu…

HC: Assessee is directed to file a refund application along with evidence that it has reversed the entry of availment of the subject credit.

HC: The assessee has produced all relevant documents along with the claim for refund including documents comprising of details of stock, CA Report, etc., for the purpose of establishing that the stock…

HC: Assessee is directed to be released on regular bail on furnishing bail bonds.

HC: GST TRAN-1/revised GST TRAN-1 filed by units/offices will be basis the manual ISD invoices issued/to be issued by ISD of assessee subject to aggregate credit cumulatively not exceeding the ISD credit…

HC: Rule 21A contains provision of suspension but only where the registered person himself applies for the cancellation of registration. but in this case, petitioner has not applied for cancellation of…

HC: Matter has been hanging fire without the revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty.

HC: Interest amount directed to be paid by the respondents as well as the penalty proceedings and further investigation by NAA in respect of cinema halls of petitioner for extended period of time as provided…

HC: Meddling at this stage by this Court would be premature and entertainment of writ petition by exercise of power under Article 226 of the Constitution of India would run contrary to the settled pri…

HC: Both SCN and order for cancellation of registration are not clear enough to understand the mind of the issuing authority.

The remedy before the petitioner is to file appeal under Section 107 of U.P.G.S.T. and C.G.S.T. Act, 2017 against the order passed under Section 129 whereunder…

In our prima facie view, it does not appear so and could be considered to be a bona fide error. The learned Advocate appearing for the appellant would…

Section 129(3) of the Central Goods & Services Tax Act, 2017 - It is not in dispute that in the instant case, e-Way Bill had expired 41 hours before and…

The imposition of costs on the department is purely a discretion of the Court and technically we are not required to hear the party concerned as to whether…

Under normal circumstances, this can be construed as one of the factors to consider whether part of the cause of action arose within the territorial jurisdiction…

The procedure for seeking refund is provided under chapter XI section 54 of the Central Goods and Services Tax Act, 2017 thereof. Section 54 (3) of the…

It is no doubt true, that an allegation is made with regard to the transportation of unmanufactured tobacco and it is alleged that such procurement of…

There is a substantial compliance to the principle of natural justice and the petitioner has sufficient opportunities to satisfy the Authorities that …

This Court after hearing the respective counsel finds that the petitioner has not preferred any reply before respondent no. 3 to the show-cause notice,…

A perusal of Circular No.163/19/2021-GST dated 06.10.2021 issued by the Department of Revenue, Ministry of Finance, Government of India, which is now …

Section 29 of the Central Goods and Services Tax Act, 2017 - The Revenue/Department has also accepted the said view as evident from the fact that no appeal…

The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed,…

Sections 132(1)(b), 132(1)(c), 132(1)(i), 132(5) of Central Goods and Services Tax Act, 2017 - In the facts of the present case, during search proceedings,…

Section 98(2) of the Central Goods and Service Tax Act, 2017 - In the instant case the questions, on which the applicant seeks advance ruling, are not…

In the instant case, the impugned products, as per the applicant, are woven fabrics having width less than 30 cm; Taffeta rolls made up of polyester yam…

In view of the submissions made by learned counsel for the petitioner, writ petition is dismissed as withdrawn.

In this manner, the accused persons caused loss worth Rs.19219675/- to the Government exchequer. As has been contended by the counsel for the petitioner…

In the opinion of this Court, it is a settled legal position of law that reasons are heart and soul of the order and noncommunication of the same itself…

The original dispute for which the petitioner came before us was the incidence of tax liability that had fallen upon the petitioner on account of delay…

The job work charges are not mentioned in the invoices raised to the Appellant for the service rendered, During the Personal Hearing, we put this question…

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