GOODS AND SERVICES TAX (GST)

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GST Revenue Collections

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GST Revenue Collections

GST - 3 Years of Commitment

I. GST Laws and Rules

1. THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
2. GST Acts
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (CGST Act, 2017)
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (IGST Act, 2017)
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 (UTGST Act, 2017)
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 (GST (CS) Act, 2017)
3. GST Rules Advance Ruling Rules and Formats
Anti Profiteering Rules
Appeals and Revision Rules and Formats
Assessment and Audit Rules , Assessment Formats and Audit Formats
E-Way Bill Rules
Composition Rules and Formats
Valuation Rules
Input Tax Credit Rules and Formats
Tax Invoice, Debit & Credit Notes Rules
Payment of Tax Rules and Formats
Refund Rules and Formats
Registration Rules and Formats
Return Rules and Goods and Services Tax Practitioner Formats, Mismatch Formats, Return Formats
Transition Rules and Formats
Credit Transfer Document
Accounts and Records Rules and Formats
4. GST Rates GST Rates on Goods Chapter wise GST Rate Schedule for Goods decided in the GST Council Meeting held on 18.05.2017
Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting Held on 03.06.2017
GST Compensation Cess Rates Decided in the GST Council Meeting Held on 18.05.2017
Addendum to the GST Rate Schedule for Goods - 18.05.2017
Addendum to the GST Rate Schedule for Goods - 03.06.2017
IGST Exemption, Concession List - 03.06.2017
GST Rates Approved by the GST Council Meeting Held on 11.06.2017
IGST Exemptions Approved by the GST Council Meeting Held on 11.06.2017
Revised Threshold for Composition Scheme Approved by the GST Council Meeting Held on 11.06.2017
Composition Levy & GST Rate on Certain Goods Decided in 17th GST Council Meeting Held on 18.06.2017
GST Rates on Services GST Rate Schedule for Services
List of Services under Reverse Charge
Classification Scheme for Services under GST
Decisions Taken by the GST Council in the 16th Meeting Held on 11.06.2017
Decisions taken by the GST Council in the 17th Meeting Held on 18.06.2017

II. GST Related News Headlines

01.01.2022

Rs. 1,29,780 crore gross GST Revenue collection for December 2021.

The gross GST revenue collected in the month of December 2021 is Rs. 1,29,780 crore of which CGST is Rs. 22,578 crore, SGST is Rs. 28,658 crore, IGST is Rs. 69,155 crore (including Rs. 37,527 crore collected on import of goods) and cess is Rs. 9,389 crore (including Rs. 614 crore collected on import of goods).

The government has settled Rs. 25,568 crore to CGST and Rs. 21,102 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States in the month of December 2021 after settlements is Rs. 48,146 crore for CGST and Rs. 49,760 crore for the SGST.

The revenues for the month of December 2021 are 13% higher than the GST revenues in the same month last year and 26% higher than the GST revenues in December 2019. During the month, revenues from read more »

23.12.2021

DGGI recovered 150 crore cash.....counting still going on.

Commodity: Pan Masala/Scented Tobacco 

Brand: Shikhar of Trimurti Fragrance Pvt. Ltd., Kanpur

Detection: Rs. 10 crores (preliminary estimate)

Recovery: Rs. 3.09 crores (cash)

Cash recovered: > Rs 150 crores (approx)

On specific intelligence, officers of DGGI, Ahmedabad initiated searches in Kanpur at the factory premises and the premises belonging to the transporter who was involved in transportation of goods under the cover of fake invoices, without generating E-way Bills. 

The transporter used to generate multiple invoices in the name of nonexistent firms, all below Rs. 50,000/- for one truck load, to avoid generation of E-way Bills. 

The officers successfully intercepted and seized 4 such trucks outside the factory premises. 

More than 200 fake invoices used in the past for transportation without payment of read more »

23.12.2021

Karnataka High Court upholds COFEPOSA detention for misdeclaring value of goods for fraudulent tax refund.

The Court reasoned that the order did not suffer from any legal infirmity and the petitioner had a propensity to engage in offences.

The Karnataka High Court has dismissed a plea seeking quashing of a detention order of a person resulting from misdeclaring the description and value of goods for export to fraudulently claim duty drawback and IGST refund benefits [Asses Punjee Kaur Kochhar vs Union of India].

The plea heard by Justices Alok Aradhe and Anant Ramanath Hegde was filed by the sister of the detenue, seeking the quashment of a detention order passed under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA).

The detenue was an exporter of 'Indian Hand Knotted Silk Carpets’ whose detention order was passed on February 23, 2021 and served to him on July 3.

read more »

01.12.2021

Rs. 1,31,526 crore gross GST revenue collected in November.

GST collection for November, 2021 surpassed last month collection registering the second highest since implementation of GST.

Revenues for the month of November 2021, 25% higher than the GST revenues in the same month last year and 27% over 2019-20.

The gross GST revenue collected in the month of November 2021 is Rs. 1,31,526 crore of which CGST is Rs. 23,978 crore, SGST is Rs. 31,127 crore, IGST is Rs. 66,815 crore (including Rs. 32,165 crore collected on import of goods) and Cess is Rs. 9,606 crore (including Rs. 653 crore collected on import of goods).

The government has settled Rs. 27,273 crore to CGST and Rs. 22,655 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States after regular settlements in the month of November 2021 is Rs. 51251 crore read more »

21.11.2021

Centre works on tax framework to regulate cryptocurrencies.

The issue of regulatory gaps is also being discussed in meetings involving the Government and regulators such as the Reserve Bank of India (RBI), an official said.

As India seeks global collaboration on regulating cryptocurrencies, with Prime Minister Narendra Modi identifying them at the Sydney Dialogue Thursday one of the key areas where democracies should work together, the Centre is deliberating on a taxation framework for the sector following concerns that digital currencies are skirting the banking system.

Government officials told The Indian Express that the Finance Ministry is leading these discussions, and the question of bringing the sector under the ambit of direct and indirect taxes are among the issues under active discussion.

The issue of regulatory gaps is also being discussed in meetings involving the Government and regulators such as the Reserve Bank of India (RBI), read more »

21.11.2021

Importer-exporter codes not updated after Jan 2014 to be deactivated: DGFT

The move would help in knowing the actual number of real traders in the country.

The Commerce Ministry's foreign trade arm DGFT will deactivate all importer-exporter codes (IECs) that have not been updated after January 1, 2014, with effect from December 6, 2021, a move which would help in knowing the actual number of real traders in the country.

The Importer-Exporter Code (IEC) is a key business identification number that is mandatory for exports or imports. No person shall make any import or export except under an IEC number granted by the DGFT.

On August 8, this year, the Directorate General of Foreign Trade (DGFT) had directed all IEC holders to ensure that details in their IEC are updated electronically every year during the April-June period.

“All IECs which have not been updated after read more »

19.11.2021

Man held for GST evasion.

Madurai : The Commissionerate of CGST and Central Excise, Madurai, has arrested a man in-charge of the operations of two firms based in Sivakasi for Rs. 8.10-crore evasion of GST duty.

Based on intelligence inputs, the officers conducted an investigation and found that the two firms engaged in the purchase and sale of paper products, fast moving consumer goods, industrial chemicals and tiles had contravened the provisions of the CGST Act, 2017.

The offences were supplying taxable goods without issuance of tax invoices, issuance of tax invoices without supply of goods and fraudulent use of input tax credit based on bogus invoices without receipt of goods.

As per Section 132 of the Act, the offence was punishable with imprisonment up to five years and with fine if the value of the tax evaded exceeded Rs. 5 crore.

read more »

07.11.2021

GST authorities detect Rs. 960 crore of tax evasion by tobacco, pan masala makers.

NEW DELHI: The Directorate General of GST Intelligence (DGGI) has unearthed tax evasion worth Rs. 960 crore in two instances involving clandestine supply of tobacco products and pan masala, according to an official update.

In one of the instances, DGGI officials in Jaipur detected Rs. 870 crore worth of evasion by clandestine manufacture and supply of tobacco products.

The case involved issue of GST invoices to non-existing firms and one person has been arrested so far, Central Board of Indirect Taxes and Customs (CBIC) said in an update on its website. In this case, Rs. 10 crore has been recovered by the authorities.

In another instance, DGGI officials in Ahmedabad detected a case of clandestine production and supply of pan masala and scented tobacco products. This case involves alleged tax evasion of about Rs. 90 crore, as per read more »

01.11.2021

GST collection for October 2021 registered the second highest since implementation of GST.

Rs. 1,30,127 crore gross GST revenue collected in October. Revenues for the month of October 2021 are 24% higher than the GST revenues in the same month last year and 36% over 2019-20

The gross GST revenue collected in the month of October 2021 is Rs. 1,30,127 crore of which CGST is Rs. 23,861 crore, SGST is Rs. 30,421 crore, IGST is Rs. 67,361 crore (including Rs. 32,998 crore collected on import of goods) and Cess is Rs. 8,484 crore (including Rs. 699 crore collected on import of goods).

The government has settled Rs. 27,310 crore to CGST and Rs. 22,394 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States after regular settlements in the month of October 2021 is Rs. 51171 crore for CGST and Rs. 52,815 crore for the SGST.

read more »

24.10.2021

GST authorities arrest one in input tax credit fraud worth Rs. 91 cr from Thane.

The accused's firm was dealing in trading of asbestos, cotton yarn, sewing thread, etc. It had fraudulently taken credit of input tax showing the value of goods amounting to Rs. 503.80 crore

GST authorities have arrested an alleged mastermind from Thane in relation to input tax fraud worth Rs. 90.68 crore on Saturday. The accused has been remanded to judicial custody till November 5.

“In a major drive initiated against fraudsters who are availing and utilising fake input tax credit (ITC), Thane Central GST Commissionerate, Mumbai CGST Zone has arrested a mastermind who had opened a firm M/s. Doshi Marketing and was operating from Bhayander West. He has indulged in fraudulent availment and utilisation of input tax credit to the tune of Rs. 90.68 crore without receiving the goods or services in violation of the provisions of CGST Act 2017," read more »

III. E-Version of Goods and Services Tax (GST) Fliers

1. E-Version of Goods and Services Tax (GST) Fliers - Accounts and Records
2. E-Version of Goods and Services Tax (GST) Fliers - Advance Ruling Mechanism
3. E-Version of Goods and Services Tax (GST) Fliers - Aggregate Turnover
4. E-Version of Goods and Services Tax (GST) Fliers - Anti-profiteering
5. E-Version of Goods and Services Tax (GST) Fliers - Appeals Meachanism
6. E-Version of Goods and Services Tax (GST) Fliers - Audit Note
7. E-Version of Goods and Services Tax (GST) Fliers - Benefits of GST
8. E-Version of Goods and Services Tax (GST) Fliers - Cancellation of Registration
9. E-Version of Goods and Services Tax (GST) Fliers - Casual Taxpayers
10. E-Version of Goods and Services Tax (GST) Fliers - Charitable and Religious Trusts
11. E-Version of Goods and Services Tax (GST) Fliers - Compensation Cess
12. E-Version of Goods and Services Tax (GST) Fliers - Composite Mixed Supply
13. E-Version of Goods and Services Tax (GST) Fliers - Composition Levy
14. E-Version of Goods and Services Tax (GST) Fliers - Credit Notes
15. E-Version of Goods and Services Tax (GST) Fliers - Debit Note
16. E-Version of Goods and Services Tax (GST) Fliers - Deemed Exports
17. E-Version of Goods and Services Tax (GST) Fliers - Electronic Cash Credit Ledger
18. E-Version of Goods and Services Tax (GST) Fliers - Electronic Way Bill
19. E-Version of Goods and Services Tax (GST) Fliers - Goods Transport Service
20. E-Version of Goods and Services Tax (GST) Fliers - GST on Advances
21. E-Version of Goods and Services Tax (GST) Fliers - GST on Charitable Trusts
22. E-Version of Goods and Services Tax (GST) Fliers - GST on Co-operative Housing Societies
23. E-Version of Goods and Services Tax (GST) Fliers - GST on Education Services
24. E-Version of Goods and Services Tax (GST) Fliers - GST Practitioners
25. E-Version of Goods and Services Tax (GST) Fliers - IGST
26. E-Version of Goods and Services Tax (GST) Fliers - Imports
27. E-Version of Goods and Services Tax (GST) Fliers - Input Service Distributor
28. E-Version of Goods and Services Tax (GST) Fliers - Input Tax Credit (ITC) Mechanism
29. E-Version of Goods and Services Tax (GST) Fliers - Inspection Search Seizure and Arrest
30. E-Version of Goods and Services Tax (GST) Fliers - Jobwork
31. E-Version of Goods and Services Tax (GST) Fliers - Margin Scheme
32. E-Version of Goods and Services Tax (GST) Fliers - Meaning and Scope of supply
33. E-Version of Goods and Services Tax (GST) Fliers - National Anti-Profiteering Authority
34. E-Version of Goods and Services Tax (GST) Fliers - Non-resident Taxable Person
35. E-Version of Goods and Services Tax (GST) Fliers - Non-resident Taxpayer
36. E-Version of Goods and Services Tax (GST) Fliers - OIDAR
37. E-Version of Goods and Services Tax (GST) Fliers - Provisional Assessment
38. E-Version of Goods and Services Tax (GST) Fliers - Pure Agent
39. E-Version of Goods and Services Tax (GST) Fliers - Recovery of Tax
40. E-Version of Goods and Services Tax (GST) Fliers - Refunds
41. E-Version of Goods and Services Tax (GST) Fliers - Refund of IGST
42. E-Version of Goods and Services Tax (GST) Fliers - Refund of Unutilized ITC
43. E-Version of Goods and Services Tax (GST) Fliers - Registration of Tax Payers
44. E-Version of Goods and Services Tax (GST) Fliers - Returns of GST
45. E-Version of Goods and Services Tax (GST) Fliers - Reverse Charge Mechanism (RCM)
46. E-Version of Goods and Services Tax (GST) Fliers - Special Audit in GST
47. E-Version of Goods and Services Tax (GST) Fliers - Statement of Outward Supplies
48. E-Version of Goods and Services Tax (GST) Fliers - Tax Invoice
49. E-Version of Goods and Services Tax (GST) Fliers - TCS Mechanism
50. E-Version of Goods and Services Tax (GST) Fliers - TDS Mechanism
51. E-Version of Goods and Services Tax (GST) Fliers - Time of Supply
52. E-Version of Goods and Services Tax (GST) Fliers - Transitional Provisions
53. E-Version of Goods and Services Tax (GST) Fliers - Valuation
54. E-Version of Goods and Services Tax (GST) Fliers - Works Contract
55. E-Version of Goods and Services Tax (GST) Fliers - Zero Rating of Supplies

IV. FAQ - Frequently Asked Questions on Goods and Services Tax (GST)

1. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Questions/ Clarifications sought
2. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Composition Levy
3. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Cooperative Society
4. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Drugs and Pharmaceuticals
5. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - E-commerce
6. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Emails
7. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Emails
8. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Exports
9. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Food Processing
10. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Gems and Jewellery
11. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Government Services
12. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Handicrafts
13. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - IT and ITES
14. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Mining
15. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - MSME
16. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Rates
17. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Textiles
18. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Traders
19. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Tweets
20. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Tweets
21. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Tweets
22. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Second Edition
23. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - Hindi
24. FAQ - Frequently Asked Questions on Goods and Services Tax (GST) - First Edition

V. Goods and Services Tax in India - Overview

VI. Goods and Services Tax in India - Migration

VII. Dr. Hasmukh Adhia, Revenue Secretary, GOI on GST

VIII. Goods and Services Tax in India - Background