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GST Highlights

The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected …

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 …

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…

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…

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 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

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…

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

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…

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 funct…

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.

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import…

Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameter…

As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” sche…

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

To access the detailed advisory, please follow the link below.

The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.

The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import…

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary…

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore…

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

The 6th Goods and Services Tax (GST) Day was celebrated here today with the vision GST@6 सरलीकृत कर, समग्र विकास with Union Minister for Finance & Corporate Affairs, Smt. Nirmala Sitharaman presiding …

Mumbai CGST & Central Excise Zone celebrated the 6th GST Day on 1st July, 2023. Hon’ble Governor of Maharashtra, Shri Ramesh Bais graced the occasion as the Chief Guest of the event.

Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer

Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh

FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of CGST Act

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023

Clarifications regarding applicability of GST on certain services

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

Clarification regarding determination of place of supply in various cases

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

Goods or services (except few specfied) may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid - scope extended - Amendment…

Central Goods and Services Tax (Fourth Amendment) Rules, 2023

Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.

Amendment in Notification (11/2017) No. FD 48 CSL 2017, dated the 29th June, 2017

Amendment in Notification (12/2017) No. FD 48 CSL 2017, dated the 29th June, 2017

Amendment in Notification (13/2017) No. FD 48 CSL 2017, dated the 29th June, 2017

Rates for supply of services under UTGST Act - conditions added - Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.

Exemptions on supply of services under UTGST Act - entries added - Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.

Services on which union territory tax will be payable under RCM under UTGST Act - Ministry of Railways (Indian Railways) as added - Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017…

Supplies not eligible for refund of unutilised ITC under UTGST Act construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly - Notification No 15/2017- Union…

Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - entries substituted - Notification No 17/2017- Union territory Tax (Rate) dated…

UTGST Rate Schedule u/s 7(1)- notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Good for new items - Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017 as am…

UTGST exempts Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled - Notification No 02/2017- Union Territory Tax (Rate) dated…

Reverse charge on certain specified supplies of goods - Excluding Ministry of Railways (Indian Railways) from Central Government ambit - Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017…

Imitation zari thread or yarn made out of Metallised polyester film /plastic film no refund of unutilised input tax credit shall be allowed - Notification No 05/2017- Union Territory Tax (Rate) dated …

Rates for supply of services under IGST Act - Conditions added - Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

Exemptions on supply of services under IGST Act - Entries added - Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

Services on which integrated tax will be payable under RCM under IGST Act - Ministry of Railways (Indian Railways) added and excluded - Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 …

Supplies not eligible for refund of unutilized ITC under IGST Act - Construction of a complex, building, civil structure or a part thereof - Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017…

Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator - Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

IGST Rate Schedule u/s 5(1) - IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods - Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

Absolute Exemption from IGST on inter-State supplies of Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled - Notification…

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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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AAR - Telangana AAR Clarifies GST Exemption on Sale of Developed Plots, Taxability on Works-Contract Service.

SC - Supreme Court Remands Zydus Lifescience’s ITC Case for Fresh Adjudication on Foreign-Agent Commission.

HC - Madras HC Reverses AAR's Exemption Denial on Services for Imported Wheat Intended for Processing.

HC - Punjab & Haryana HC Reinstates Appeal Dismissed for Manual Filing, Citing 'Electronically or Otherwise' Provision.

CESTAT - CESTAT Delhi Upholds Customs Duty on Re-Imported Goods into DTA from SEZ Unit.

HC - Bombay HC Overturns Registration Cancellation for Lack of Reasons, Directs Assessee to Challenge Bank Attachment.

HC - Allahabad HC Annuls Tax Demand on Deceased Sole Proprietor for Lack of Notice to Legal Representative.

HC - Madras High Court Mandates Refund with Interest for Higher Input Tax Rate Cases under GST.

HC - Madras High Court Quashes Demand Orders Against Ex-Director of Company in Liquidation Citing Absence of Clarity on Funds.

CESTAT - CESTAT Chennai Rules Commission from Overseas Buyers for Export Services Not ‘Intermediary.

Assessee, installing/upgrading machines, training customers of a foreign company in India during warranty period of machineries or under separate service…

Section 54 of the Central Goods and Services Tax Act, 2017 - Sri Ravi Raghavan submits that consequentially the impugned orders will have to be quashed…

The issues which arise in these appeals are covered by the judgment of this Court in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS …

Section 67 of the Central Goods and Services Tax, 2017 - In the present case, the proper officer has issued the authorization in Form INS-01 setting out…

The said question is required to be answered in the negative - It cannot be accepted that the appeal filed by the Revenue against the Order-in-Original…

In the facts of the present case, the appellant had suffered a notice under Section 129 (1) of the Act of 2017 to which, there was a response dated June…

The State Taxes (Recovery) Officer had taken up the matter with the District Collector, Srinagar for recovery and, it appears that he had assigned the…

The present petition has been pending here for over two years, we were inclined to hear the present petition. However, it is pointed out that the notice…

Recently, this Court had passed an order in M/S. LENOVO (INDIA) PVT. LTD., REP. BY ITS AUTHORIZED SIGNATORY MR. SEIYADOU AHAMADOU VERSUS THE JOINT COMMISSIONER…

The provision under Section 75 (4) of the Central Goods and Services Tax Act, 2017 which mandates the respondents to provide an opportunity of personal…

Reference, at this stage, can be made to the judgment passed by the High Court of Madras in M/S. SUN DYE CHEM VERSUS THE ASSISTANT COMMISSIONER (ST) ,…

Section 100 (1) of the Central Goods and Services Tax Act, 2017 - The Government intends to provide the exemption only in cases where contribution received…

The profiteered amount is determined as Rs. 6,58,523/- as has been computed in Annexure-1 & 2 of the DGAP's Report dated 29.01.2021. Accordingly, the …

Section 41 of the Central Goods and Services Tax Act, 2017 - Learned counsel for the petitioner submits that despite the petitioner had been informed …

Section 109 of the Central Goods and Services Tax Act, 2017 - Taking into consideration the submission of learned counsel for the petitioner that the …

It is informed that final orders on such show cause notice are reserved. In these peculiar circumstances and considering the fact that the impugned provisional…

As per the provisions contained in the proviso to sub-rule [4] of Rule 22 of the CGST Rules, 2017, this Court is of the considered view that in the event…

As against the impugned order dated 08.05.2023 passed by the first respondent, the petitioner is having a statutory appeal remedy before the Deputy Commissioner,…

This Court is of the prima facie view that any person who has filed GSTR 9/9C in respect of the financial years 2017-18, 2018-19, 2019-20, 2020- 21, 2021-22…

The impugned order has been passed on 25.04.2023 is an appealable order in terms of Section 107 of the TNGST Act, 2017. Although attempt is made by the…

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