GOODS AND SERVICES TAX (GST)

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GST Revenue Collections

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GST Revenue Collections

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

01.07.2022

Rs. 1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year.

Gross GST collection in June 2022 is the second highest collection next to the April 2022 collection GST collection crosses Rs. 1.40 lakh crore mark 5th time since inception of GST; 4th month at a stretch since March 2022

The gross GST revenue collected in the month of June 2022 is Rs. 144,616 crore of which CGST is Rs. 25,306 crore, SGST is Rs. 32,406 crore, IGST is Rs. 75887 crore (including Rs. 40102 crore collected on import of goods) and cess is Rs. 11,018 crore (including Rs. 1197 crore collected on import of goods). The gross GST collection in June 2022 is the second highest collection next to the April 2022 collection of Rs. 1,67,540 crore.

The government has settled Rs. 29,588 crore to CGST and Rs. 24,235 crore to SGST from GST. In addition, Centre has also settled Rs. 27,000 crore of IGST read more »

01.06.2022

Rs.1,40,885 crore gross GST Revenue collection for May 2022; increase of 44% year-on-year.

GST collection crosses Rs.1.40 lakh crore mark 4th time since inception of GST; 3rd month at a stretch since March 2022

The gross GST revenue collected in the month of May 2022 is Rs. 1,40,885 crore of which CGST is Rs. 25,036 crore, SGST is Rs. 32,001 crore, IGST is Rs. 73,345 crore (including Rs.  37469 crore collected on import of goods) and cess is Rs. 10,502 crore (including ?931 crore collected on import of goods).

The government has settled Rs. 27,924 crore to CGST and Rs. 23,123 crore to SGST from IGST. The total revenue of Centre and the States in the month of May 2022 after regular settlement is Rs. 52,960 crore for CGST and Rs. 55,124 crore for the SGST. In addition, Centre has also released GST compensation of Rs. 86912 crores to States and UTs on 31.05.2022.

The revenues for the month of May read more »

01.05.2022

GST Revenue collection for April 2022 highest ever at Rs. 1.68 lakh crore.

Gross GST collection in April 2022 is all time high, Rs. 25,000 crore more than the next highest collection of Rs. 1,42,095 crore, just last month

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 on import of goods) and cess is Rs.  10,649 crore (including Rs.  857 crore collected on import of goods).

The gross GST collection in April 2022 is all time high, Rs 25,000 crore more than the next highest collection of Rs. 1,42,095 crore, just last month.

The government has settled Rs. 33,423 crore to CGST and Rs. 26962 crore to SGST from IGST. The total revenue of Centre and the States in the month of April read more »

17.04.2022

GST Fraud detections in the recent past.

  • CGST Raigad Commissionerate has detected tax evasion of nearly Rs. 700 Crore and recovered Rs. 405 Crore and arrested 9 persons, in the financial year 2021-22.

(News on 06-03-2022)

  • Goods and Services Tax (GST) officials of the Mumbai zone have booked more than 625 tax evasion cases and detected evasion worth ?5,500 crore in the last five months, the finance ministry has said in a statement.

(News on 03-02-2022) 

  • The government has detected evasion of Goods and Services Tax (GST), which also includes Central Excise and Service taxes prior to 2017, to the tune of Rs 93,375 crore. This was revealed in a RTI reply by the Directorate General of GST Intelligence’s (DGGI) various zonal units in major cities across India, including Delhi, Mumbai, Pune, Ahmedabad, Chandigarh and others.

(News on 25-01-2022)

read more »

01.04.2022

All time high Gross GST collection in March, 2022, breaching earlier record of Rs. 1,40,986 crore collected in the Month of January 2022.

Rs. 1,42,095 crore  gross GST revenue collected in the month

The gross GST revenue collected in the month of March 2022 is Rs.  1,42,095 crore of which CGST is Rs.  25,830 crore, SGST is Rs. 32,378 crore, IGST is Rs.  74,470 crore (including Rs. 39,131 crore collected on import of goods) and cess is Rs. 9,417 crore (including Rs. 981 crore collected on import of goods). The gross GST collection in March, 2022 is all time high breaching earlier record of Rs.  1,40,986 crore collected in the Month of January 2022.

The government has settled Rs. 29,816 crore to CGST and Rs.  25,032 crore to SGST from IGST as regular settlement. In addition, Centre has also settled Rs. 20,000 crore of IGST on ad-hoc basis in the ratio of 50:50 between Centre and States/UTs in this read more »

03.03.2022

CBIC cautions against sharing Aadhaar, PAN details without valid reasons.

"Protect your personal data which may be used for creating fake entities in GST for evasion of taxes," the CBIC tweeted

The CBIC on Thursday cautioned the public against sharing Aadhaar and PAN details without a valid reason or for monetary gains, saying that the information could be misused by fraudsters for GST evasion.

In a tweet, the Central Board of Indirect Taxes and Customs (CBIC) said Aadhaar and PAN details can be used for creating fake entities in GST for evasion of taxes and hence people should refrain from sharing these without a valid reason.

"Protect your personal data which may be used for creating fake entities in GST for evasion of taxes," the CBIC tweeted.

Over the past years, Goods and Services Tax (GST) officers have busted several bogus firms, which were read more »

01.03.2022

Rs 1,33,026 crore Gross GST Revenue collected for February 2022 - GST collection crossed Rs 1.30 lakh crore mark for the 5th time.

Revenues for the month of February 2022 18% higher than the GST revenues in the same month last year and 26% higher than the GST revenues in February 2020

The gross GST revenue collected in the month of February 2022 is Rs 1,33,026 crore of which CGST is Rs 24,435 crore, SGST is Rs 30,779 crore, IGST is Rs 67,471crore (including Rs 33,837 crore collected on import of goods) and cess is Rs 10,340 crore (including Rs 638 crore collected on import of goods).

The government has settled Rs 26,347 crore to CGST and Rs 21,909 crore to SGST from IGST. The total revenue of Centre and the States in the month of February 2022 after regular settlement is Rs 50,782 crore for CGST and Rs 52,688 crore for the SGST.

The revenues for the month of read more »

03.02.2022

Budget 2022 Live Updates: Focus of Budget on providing basic amenities to poor, middle class, says PM Modi.

Budget 2022 India Live, FM Nirmala Sitharaman Speech Live Updates : Modi further said the Budget proposes to make a four-fold increase in public investments as compared to those in the UPA regime and that the measure will open up immense opportunities.

Budget 2022 Live Updates: The focus of the Union Budget is on providing basic amenities to the poor, middle class and youth, Prime Minister Narendra Modi said on Wednesday, and asserted that it is imperative that India becomes self-reliant. Addressing BJP workers at ‘Aatmanirbhar Arthvyavastha’ event, Modi termed Budget 2022 as a step towards a modern and self-reliant India. Modi further said the Budget proposes to make a four-fold increase in public investments as compared to those in the UPA regime and that the measure will open up immense opportunities. Earlier on Tuesday, the Prime Minister had hailed the Union Budget as “people-friendly” read more »

03.02.2022

GST collection for January climbs to record Rs. 1.40 lakh crore.

“Gross GST collection in January at record Rs. 1,40,986 crores; this has been possible due to rapid economic recovery,” finance minister Nirmala Sitharaman said while presenting the Budget in the Lok Sabha.

The Goods and Services Tax (GST) collection in January, 2022 was more than Rs. 1.40 lakh crore, the first time it clocked in this high, Union finance minister Nirmala Sitharaman said during her Budget speech on Tuesday.

The finance minister and experts said the figure represented a robust recovery in the economy, which has been battered over the last two years by the Covid-19 pandemic.

“Gross GST collection in January at record Rs. 1,40,986 crores; this has been possible due to rapid economic recovery,” she said while presenting the Budget in the Lok Sabha.

Prior to this, the highest amount collected as part read more »

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 »

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