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04-10-2022 Delhi's GST collection in 2nd quarter of FY 2022-23 dips by over 6 pc

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.

03-10-2022 Advisory on Filing TRAN-1/2 Forms to claim Transitional Credit

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.

01-10-2022 ₹1,47,686 crore gross GST revenue collected in the month of September 2022

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…

28-09-2022 GST revenue in September likely at Rs 1.45 lakh Cr

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

12-09-2022 Module wise new functionalities deployed on the GST Portal for taxpayers

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,…

05-09-2022 Supreme Court allows 4 weeks extension to open common portal for Tran 1 & Tran 2

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…

03-09-2022 Changes in Table 4 of GSTR 3B - Reporting of ITC availment, reversal and Ineligible ITC

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…

01-09-2022 ₹ 1,43,612 crore gross GST revenue collected in the month of August 2022

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…

16-08-2022 Module wise new functionalities deployed on the GST Portal for taxpayers

04-08-2022 CGST Delhi West officials arrest one for fraudulently availing ITC of more than Rs 50 crore

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

02-08-2022 Introducing Single Click Nil Filing of GSTR-1

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.

01-08-2022 ₹1,48,995 crore gross GST revenue collected in the month of July 2022

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 …

26-07-2022 SC dismisses plea of Pvt tour operators seeking exemption from GST for Haj, Umrah tours

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.

22-07-2022 Advisory on Upcoming Changes in GSTR-3B

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

21-07-2022 Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)

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…

21-07-2022 Implementation of mandatory mentioning of HSN codes in GSTR-1

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…

19-07-2022 GST compensation to States for loss of revenue arising on account of implementation of GST for a period of five years

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…

18-07-2022 FAQs on GST applicability on ‘pre-packaged and labelled’ goods

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.

13-07-2022 Sale of online space for advertisement to attract 18% GST: AAR

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.

13-07-2022 DGGI Gurugram arrests one person for fraudulently availing ITC and evading GST of Rs 52.04 crore

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…

12-07-2022 Webinar on Tax liabilities and ITC comparison Tool

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

09-07-2022 Removal of negative balance in cash ledgers of some composition taxpayers

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

06-07-2022 DGGI-MZU busts fake ITC racket of Rs 35 Cr

THE Mumbai Zonal Unit of the Directorate General of GST Intelligence [DGGI-MZU] on Saturday, 2 July 2022 arrested Amanpuneet Singh Kohli, Director of M/s. Immensa Multiventures Pvt. Ltd. and six other…

02-07-2022 Fifth GST Day with vision GST@5 साधन, देश के सर्वांगीण विकास का celebrated at New Delhi

The Government of India celebrated the 5th GST Day with the vision GST@5 साधन, देश के सर्वांगीण विकास का. Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman presided over as the Chief…

01-07-2022 ₹1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year

The gross GST revenue collected in the month of June 2022 is ₹144,616 crore of which CGST is ₹25,306 crore, SGST is ₹32,406 crore, IGST is ₹75887 crore (including ₹40102 crore collected on import of g…

29-06-2022 Recommendations of 47th GST Council Meeting

The 47th GST Council met under the Chairmanship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman here in Chandigarh today.

29-06-2022 GST Council defers tax on casinos, lottery

The GST Council on Wednesday deferred decision on levying a 28 per cent tax on casinos, online gaming, horse racing and lottery pending more consultations with stakeholders, Union Finance Minister Nirmala…

20-06-2022 Availing ITC as per law and GSTR-2B

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.

01-06-2022 Addition of 6% tax rate in GSTR-1 online

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 …

01-06-2022 ₹1,40,885 crore gross GST Revenue collection for May 2022; increase of 44% year-on-year

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…

29-09-2022 CORRIGENDUM No. G.S.R. 740 (E)

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

28-09-2022 NOTIFICATION NO. 18/2022–Central Tax

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…

28-09-2022 NOTIFICATION NO. 19/2022–Central Tax

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

28-09-2022 NOTIFICATION NO. 20/2022–Central Tax

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

22-09-2022 Clarifications / Instructions / Orders No. S-31011/12/2021-DIR(NC)-DOR

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

09-09-2022 Circular No.180/12/2022-GST

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.

01-09-2022 INSTRUCTION No. 04/2022-23

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

01-09-2022 PRESS RELEASE, DATED 1-9-2022

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…

17-08-2022 INSTRUCTION NO. 03/2022-23 (GST-Investigation)

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

17-08-2022 INSTRUCTION NO. 02/2022-23 (GST-Investigation)

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

03-08-2022 CGST - Circulars No. 177/09/2022-TRU

Clarifications regarding applicable GST rates & exemptions on certain services

03-08-2022 CGST - Circulars No. 178/10/2022

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

03-08-2022 CGST - Circulars No. 179/11/2022

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

21-07-2022 GST - Order No. 01/2022

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

13-07-2022 Notification No. 03/2022- Integrated Tax (Rate)

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

13-07-2022 Notification No. 04/2022 -Integrated Tax (Rate)

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

13-07-2022 Notification No. 05/2022-Integrated Tax (Rate)

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

13-07-2022 Notification No. 03/2022- Central Tax (Rate)

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

13-07-2022 Notification No. 04/2022 -Central Tax (Rate)

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

13-07-2022 Notification No. 05/2022-Central Tax (Rate)

Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017

13-07-2022 Notification No. 6/2022-Central Tax (Rate)

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

13-07-2022 Notification No. 7/2022-Central Tax (Rate)

Seeks to amend notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017

13-07-2022 Notification No. 08/2022-Central Tax (Rate)

Seeks to amend notification No. 3/2017- Central Tax (Rate) dated 13th July, 2022

13-07-2022 Notification No. 09/2022-Central Tax (Rate)

Seeks to amend Notification No. 5/2017-Central Tax (Rate), dated the 28th June, 2017

13-07-2022 Notification No. 10/2022-Central Tax (Rate)

Seeks to amend Notification No. 02/2022-Central Tax (Rate), dated the 31st March, 2022

13-07-2022 Notification No. 11/2022-Central Tax (Rate)

Rescinds notification No. 45/2017- Central Tax (Rate) dated 14th November, 2017

13-07-2022 Notification No. 15/2022-Central Tax

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

13-07-2022 Notification No. 16/2022-Central Tax

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

13-07-2022 Notification No. 03/2022- Union Territory Tax (Rate)

Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017

13-07-2022 Notification No. 04/2022 -Union Territory Tax (Rate)

Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017

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 0101

Live asses, mules and hinnies

Live horses

Live bovine animals

Live swine

Live sheep and goats

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks

006 0106

Other live animal such as Mammals, Birds, Insects

007 0201

Meat of bovine animals, fresh and chilled.

002 0202

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f... ..

001 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods other than fresh or chilled and put up in unit container and,-

009 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods other than fresh or chilled other than those put up in unit conta

003 0203

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

008 0203, 0204, 0205, 0206, 0207, 0208, 0209

All goods, fresh or chilled Notes As amended by notification no. 44/2017

010 0204

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

004 0204

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

005 0205

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

011 0205

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

012 0206

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

006 0206

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

007 0207

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

013 0207

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

014 0208

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

008 0208

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

009 0209

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

010 0209

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

015 0209

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

016 0209

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

017 0210

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

019 0301

Live fish.

020 0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

002 0303, 0304, 0305, 0306, 0307, 0308

All goods other than fresh or chilled and put up in unit container and,-

022 0303, 0304, 0305, 0306, 0307, 0308

All goods other than fresh or chilled and other than those put up in unit

021 0304, 0306, 0307, 0308

All goods, fresh or chilled Notes As amended by notification no. 44/2017

003 0305

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

004 0306

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

005 0307

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

023 0307

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

024 0308

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

006 0308

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

007 0401

Ultra High Temperature (UHT) milk

025 0401

Fresh milk and pasteurised milk, including separated milk, milk and cream,

008 0402

Milk and cream, concentrated or containing added sugar or other sweetening

001 0402 91 10, 0402 99 20

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

011 0402 91 10, 0402 99 20

Condensed milk Notes As amended by notification no. 43/2017 dated 14-11-201.

009 0403

Cream, yogurt, kephir and other fermented or acidified milk and cream, whet.

026 0403

Curd; Lassi; Butter milk

010 0404

Whey, whether or not concentrated or containing added sugar or other sweete.

Page 1 of 37 (1806 items)12 3 4 5 6 7…35 36 37

06-10-2022 (2022) TaxCorp(IDT) 6742 (GST)

HC: The impugned notice is almost a show-cause notice and same is neither without jurisdiction nor there is any procedural irregularities nor the impugned proceeding has been initiated in contravention…

06-10-2022 (2022) TaxCorp(IDT) 6743 (GST)

HC: Since the audit proceedings u/s 65 of the Act has already commenced, it is but appropriate that the proceedings should be taken to the logical end. The proceedings initiated by the Anti Evasion and…

06-10-2022 (2022) TaxCorp(IDT) 6744 (GST)

HC: Revenue is directed to give personal hearing to Assessee with at least 7 days advance notice.

06-10-2022 (2022) TaxCorp(IDT) 6749 (VAT)

Dispute involving Form E-1 non-issuance not 'contractual-dispute' amenable to arbitration; Remands matter

01-10-2022 (2022) TaxCorp(IDT) 6734 (GST)

HC: If order passed by Assistant Commissioner of State Tax, is to stand confirmed, it tantamount to recovery of 200% tax and 100% penalty and Revenue would not be justified in recovering taxes twice on…

01-10-2022 (2022) TaxCorp(IDT) 6735 (GST)

HC: The petitioner is entitled to the benefit of Notification, in particular clause (iii) since refund application has been filed on May 02, 2020.

01-10-2022 (2022) TaxCorp(IDT) 6736 (GST)

HC: Revenue is directed to pass a final order within 3 weeks in writ challenging Revenue’s action in not disposing appeal filed on March 27, 2019.

01-10-2022 (2022) TaxCorp(IDT) 6739 (GST)

HC: A party can pay 10% of the disputed Tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger.

01-10-2022 (2022) TaxCorp(IDT) 6740 (GST)

HC: In view of the categorical pronouncement by the Hon’ble Supreme Court, there is absolutely no scope for this Court to continue with the interim order passed earlier.

29-09-2022 (2022) TaxCorp(IDT) 6730 (GST)

HC: Where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the…

04-10-2022 (2022) TaxCorp(GST) 32216 (HC-BOMBAY)

The Petitioner is permitted to apply for refund and direct the concerned Respondents to process and dispose of its application in accord with law as expeditiously…

26-09-2022 (2022) TaxCorp(GST) 32215 (HC-AP)

On 15.02.2022 a show- cause notice was issued and thereafter personal hearing notices were issued on 21.03.2022, 05.05.2022 and 11.05.2022. There is no…

28-09-2022 (2022) TaxCorp(GST) 32214 (NAA)

In the instant case, there is no reduction of rate of tax during the relevant period and the only issue which is required to be decided by the Authority…

12-09-2022 (2022) TaxCorp(GST) 32213 (NAA)

The concerned jurisdictional Commissioner CGST/SGST is directed to ensure that the Respondent passes on the benefit of ITC to the eligible home buyers/customers/recipients…

07-09-2022 (2022) TaxCorp(GST) 32212 (HC-CALCUTTA)

Section 171 of the Central Goods and Service Tax Act, 2017 - Upon perusal of Para 17 of the Report of the DGAP and the documents placed on record it is…

25-08-2022 (2022) TaxCorp(GST) 32211 (HC-CALCUTTA)

The impugned order of the appellate authority is speaking one and there is no violation of principle of natural justice and is not contrary to any provisions…

18-08-2022 (2022) TaxCorp(GST) 32210 (HC-KERALA)

Petitioner has sought for quashing of order dated 19.02.2022 as being illegal and untenable in law; refund the taxes and penalty already paid. Petitioner…

29-09-2022 (2018) TaxCorp(GST) 32209 (HC-MP)

Section 107 of the Central Goods and Services Tax Act, 2017 - The respondent has already recovered more than 10% of the amount, this petition may be disposed…

29-09-2022 (2018) TaxCorp(GST) 32208 (HC-RAJASTHAN)

It cannot be denied that the petitioners herein would not be able to continue with their business in absence of GST registration and thus, would be deprived…

21-09-2022 (2018) TaxCorp(GST) 32207 (HC-GUJARAT)

The competent authority of the respondents is directed to process in accordance with law the claim of refund of the petitioners in each of the captioned…

21-09-2022 (2018) TaxCorp(GST) 32206 (HC-MADRAS)

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,…

20-09-2022 (2018) TaxCorp(GST) 32205 (HC-BOMBAY)

The order is erroneous because in the show-cause notice only 7 days was given to reply to the notice and on the 8th day the impugned order came to be …

25-07-2022 (2018) TaxCorp(GST) 32204 (HC-GAUHATI)

After serious consideration of the rival submissions and on balancing the equities, this Court is of the opinion that interest of justice as well as public…

21-03-2022 (2018) TaxCorp(GST) 32203 (HC-ORISSA)

Issue notice for 12th May, 2022. As an interim measure, subject to the Petitioner depositing a sum of Rs.65.00 lakhs on or before 31st March, 2022, no…

13-09-2022 (2018) TaxCorp(GST) 32202 (NAA)

Section 171 of the Central Goods and Service Tax Act, 2017 - It is clear from the plain reading of Section 171 (1) that it deals with two situations:-…

10-05-2022 (2022) TaxCorp(GST) 32201 (NAA)

Manufacturer was required to re-fix, declare and re-print MRPs on all SKUs sold by him when GST rate was reduced and had to reduce prices to his distributors…

07-07-2022 (2022) TaxCorp(GST) 32200 (HC-CALCUTTA)

The petitioner apart from seeking for removing the "Risky Exporter" tag also seeks for a positive direction to grant the pending duty drawback under the…

12-09-2022 (2022) TaxCorp(GST) 32199 (SC)

What was challenged before the High Court was the Assessment Order. Against the order of assessment, there is a further appeal under Section 107 of the…

14-09-2022 (2022) TaxCorp(GST) 32198 (HC-AP)

From a reading of the above, it is very clear now that on the basis of recommendation of GST Council in its 22nd meeting, the GST rate on 'Mangoes sliced,…

25-08-2022 (2022) TaxCorp(GST) 32197 (HC-ORISSA)

The question whether, in fact, any amount is owed to the Petitioner by the Opposite Parties on account of GST deducted from its bills or vice versa, has…