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30-05-2023 Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism

The GTAs, who commence business or cross registration threshold on or after 1st April, 2023, and wish to opt for payment of tax under forward charge mechanism are required to file their declaration in…

29-05-2023 Advisory on due date extension of GST Returns for the state of Manipur

Vide Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, the Government has extended the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023…

25-05-2023 Webinar on ‘New e-Invoice FO portal’

During the session, viewers can post their Queries in LiveChat / Comments section which will be responded to by our panel.

12-05-2023 CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers

During the recent review of the performance of the Central Board of Indirect Taxes & Customs (CBIC), Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman had given directions to roll…

08-05-2023 Advisory: Deferment of Implementation of Time Limit on Reporting Old e-Invoices

It is to inform you that it has been decided by the competent authority to defer the imposition of time limit of 7 days on reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate…

05-05-2023 Advisory for Timely Filing of GST Returns

It has been observed that some taxpayers faced difficulty in filing GSTR-3B of March 23’ period on 20th April 2023’. On analysing the reasons, it was noted that large number of tax payers attempted to…

01-05-2023 GST revenue collection for April 2023 highest ever at Rs 1.87 lakh crore

The gross GST revenue collected in the month of April, 2023 is ₹ 1,87,035 crore of which CGST is ₹38,440 crore, SGST is ₹47,412 crore, IGST is ₹89,158 crore (including ₹34,972 crore collected on import…

28-04-2023 New facility to verify document Reference Number (RFN) mentioned on offline communications issued by State GST authorities

The GST portal (“System”) generates various documents, such as notices/ orders, etc. which are communicated to the taxpayer. Most such documents have a system-generated unique identifier DIN (Document…

24-04-2023 Advisory on Bank Account Validation

GSTN is pleased to inform you that the functionality for bank account validation is now integrated with the GST System. This feature is introduced to ensure that the bank accounts provided by the Tax…

14-04-2023 Updated Advisory: Time limit for Reporting Invoices on the IRP Portal

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 or equal to 100 crores…

14-04-2023 Advisory: Time limit for Reporting Invoices on the IRP Portal

03-04-2023 ₹1,60,122 crore gross GST revenue collected for March 2023

The gross GST revenue collected in the month of March 2023 is ₹1,60,122 crore of which CGST is ₹29,546 crore, SGST is ₹37,314 crore, IGST is ₹82,907 crore (including ₹42,503 crore collected on import …

28-03-2023 15% increase in GST Collection Year-on-Year (Y-o-Y)

There has been an increase of 15% in GST Collection in the month of December (FY 2022-23) as compared to the month of December (FY 2021-22).

25-03-2023 Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers/Unregistered persons and Tracking or Taking Action in the Subsequent Proceedings - FAQ

An application for Advance Ruling can be made by any person who is registered or is desirous of obtaining an advance ruling on the matters prescribed under the GST act with the prescribed fee.

24-03-2023 HSN Code Reporting in e-Invoice on IRPs Portal

We would like to bring to your attention notification no. 78/2020 – Central Tax dated 15th October 2020. As per the above-said notification, it is now mandatory for taxpayers to report a minimum of six-digit…

21-03-2023 Advisory for the taxpayer wishing to register as “One Person Company” in GST

As per provision of section 2(62) of The Companies Act, 2013 “One Person Company” is defined as a company which has only one person as member.

20-03-2023 Delhi South CGST unearths fake invoicing racket involving tax evasion of Rs. 17 crore, 2 held

The Central Goods and Service Tax (CGST) Delhi South Commissionerate busts racket of firms fraudulently claiming Input Tax Credit (ITC) of ₹17 crore.

06-03-2023 Advisory : GSTN launches e-invoice registration services with private IRPs

In another step towards further digitization of the business process flow, GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council.

01-03-2023 ₹1,49,577 crore gross GST revenue collected in February 2023; 12% higher than GST revenues in same month last year

The gross GST revenue collected in the month of February 2023 is ₹1,49,577 crore of which CGST is ₹27,662 crore, SGST is ₹34,915 crore, IGST is ₹75,069 crore (including ₹35,689 crore collected on import…

25-02-2023 Advisory on New e-Invoice Portal

We would like to inform you that GSTN has onboarded four new IRPs (Invoice Reporting Portals) for reporting e-invoices in addition to NIC-IRP. As a result, the beta launch of a new e-Invoice portal (w…

25-02-2023 Advisory on Geocoding of Address of Principal Place of Business

GSTN is pleased to inform the taxpayers that the functionality for geocoding the principal place of business address (i.e. the process of converting an address or description of a location into geographic…

18-02-2023 Recommendations of 49th GST Council Meeting

The 49th GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

18-02-2023 Introduction of Negative Values in Table 4 of 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 for enabling taxpayers to report correct information regarding ITC …

31-01-2023 2nd highest Gross GST collection in January 2023, breaching earlier 2nd highest record in the Month of October 2022

The gross GST revenue collected in the month of January 2023 till 5:00 PM on 31.01.2023 is Rs 1,55,922 crore of which CGST is Rs 28,963 crore, SGST is Rs 36,730 crore, IGST is Rs 79,599 crore (including…

25-01-2023 Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

Recently, a functionality of "Automated Drop Proceedings" of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal.

17-01-2023 Advisory on taxpayers facing issue in filing GSTR-3B

According to Hon’ble Supreme Court’s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.2022 to 30.11.2022.

17-01-2023 Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

Recently, a functionality of "Automated Drop Proceedings" of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal.

13-01-2023 Advisory on “Initiating Drop Proceeding” by taxpayers

Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed …

13-01-2023 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.

02-01-2023 Rs 1,49,507 crore GST Revenue collected for December 2022, records increase of 15% Year-on-Year

The gross GST revenue collected during December 2022 is Rs 1,49,507 crore, of which CGST is Rs 26,711 crore, SGST is Rs 33,357 crore, IGST is Rs 78,434 crore (including Rs 40,263 crore collected on import…

26-05-2023 Instruction No. 02/2023-GST

Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards

25-05-2023 NOTIFICATION NO. 02/2023 - Union territory Tax

Amendment in Notification No. 14/2018-Union territory Tax dated 8th October 2018

24-05-2023 NOTIFICATION NO. 11/2023- Central Tax

Seeks to amend Notification No. 83/2020 – Central Tax, dated the 10th November, 2020

24-05-2023 NOTIFICATION NO. 12/2023- Central Tax

Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2023 till the 31st day of May, 2023

24-05-2023 NOTIFICATION NO. 13/2023- Central Tax

Seeks to amend Notification No. 26/2019 Central Tax, dated the 28th June, 2019

12-05-2023 NOTIFICATION NO. 01/2023 - Union territory Tax

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

10-05-2023 NOTIFICATION No. 10/2023 – Central Tax

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023.

09-05-2023 Notification No. 05/2023- Union Territory Tax (Rate)

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.

09-05-2023 Notification No. 05/2023- Integrated Tax (Rate)

Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.

09-05-2023 Notification No. 05/2023- Central Tax (Rate)

Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.

04-05-2023 Instruction No. 01/2023-GST

Guidelines for Special All-India Drive against fake registrations

01-04-2023 PRESS RELEASE, DATED 1-4-2023

Rs. 1,60,122 CRORE GROSS GST REVENUE COLLECTED FOR MARCH, 2023 - SECOND HIGHEST COLLECTION EVER, NEXT ONLY TO COLLECTION IN APRIL, 2022 - MONTHLY GST REVENUES MORE THAN Rs.1.4 LAKH CRORE FOR 12 MONTHS…

31-03-2023 NOTIFICATION NO. 2/2023-Compensation Cess (Rate)

Seeks to amend Notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017

31-03-2023 NOTIFICATION NO. 01/2023-Compensation Cess

Seeks to bring in force provisions of section 163 of the Finance Act, 2023

31-03-2023 NOTIFICATION NO. 02/2023–CENTRAL TAX

Seeks to amend Notification No. 73/2017– Central Tax, dated the 29th December, 2017

31-03-2023 NOTIFICATION NO. 03/2023–CENTRAL TAX

Revocation of cancellation of registration where registration has been cancelled n or before the 31st day of December, 2022

31-03-2023 NOTIFICATION NO. 04/2023–CENTRAL TAX

Central Goods and Services Tax (Amendment) Rules, 2023

31-03-2023 NOTIFICATION NO. 05/2023–CENTRAL TAX

Seeks to amend Notification No. 27/2022-Central Tax, dated the 26th December, 2022

31-03-2023 NOTIFICATION NO. 06/2023–CENTRAL TAX

Central Government recommendations of the Council, notifies the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on…

31-03-2023 NOTIFICATION NO. 07/2023–CENTRAL TAX

Central Government, recommendations of the Council, waives the amount of late fee referred to in section 47 of the CGST Act

31-03-2023 NOTIFICATION NO. 08/2023 – CENTRAL TAX

Waives the amount of late fee referred to in section 47 of the CGST Act

31-03-2023 NOTIFICATION NO. 09/2023 – CENTRAL TAX

Modification of the Notification No. 35/2020-Central Tax, dated the 3rd April, 2020

27-03-2023 Circular No. 191/03/2023-GST

Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February, 2023

28-02-2023 NOTIFICATION NO. 01/2023 - Union Territory Tax (Rate)

Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

28-02-2023 NOTIFICATION NO. 02/2023- Union Territory Tax (Rate)

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

28-02-2023 NOTIFICATION NO. 03/2023- Union Territory Tax (Rate)

Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017.

28-02-2023 NOTIFICATION NO. 04/2023- Union Territory Tax (Rate)

Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017.

28-02-2023 NOTIFICATION No. 01/2023 - Integrated Tax (Rate)

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

28-02-2023 NOTIFICATION No. 02/2023 - Integrated Tax (Rate)

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

28-02-2023 NOTIFICATION NO. 03/2023- Integrated Tax (Rate)

Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017.

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

30-05-2023 (2023) TaxCorp(IDT) 7587 (GST)

HC: Reasonable opportunity ought to be given to a person to show cause and depending upon the facts of each case, further extension of time can be granted by the Assessing Officer.

30-05-2023 (2023) TaxCorp(IDT) 7589 (GST)

HC: The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.

30-05-2023 (2023) TaxCorp(IDT) 7590 (GST)

AAAR: Works contracts services supplied to Uttar Pradesh Jal Nigam is taxable at 18% GST, since it qualifies as a Governmental Authority.

29-05-2023 (2023) TaxCorp(IDT) 7582 (GST)

HC: Section 13(3)(b) of the IGST Act is applicable in respect of services where the physical presence of the service recipient or its representative in India is necessary.

29-05-2023 (2023) TaxCorp(IDT) 7583 (GST)

HC: Section 159(5) clearly gives adequate power to the Assessee to file objection for releasing the bank account or, in the instant case cash-credit facility, thus when there is efficacious relief in …

26-05-2023 (2023) TaxCorp(IDT) 7570 (GST)

HC: Value of goods in transit is to be determined as per section 15 read with Explanation 2 of Rule 138.

26-05-2023 (2023) TaxCorp(IDT) 7571 (GST)

HC: Assessee is providing work contract services under a contract of construction of building of a Hotel wherein transfer of property in goods is involved in the execution of such contract and it has …

26-05-2023 (2023) TaxCorp(IDT) 7572 (GST)

HC: As per Rule 89 of the CGST Rules, there is no specific requirement that the declaration must be signed in physical mode.

26-05-2023 (2023) TaxCorp(IDT) 7573 (GST)

HC: Refund of SGST was processed and disbursed, however, refund of CGST and IGST was not processed despite refund order sanctioning the same.

26-05-2023 (2023) TaxCorp(IDT) 7574 (GST)

AAR: Service provider of motor vehicle hire service has to charge GST on whole amount of bill which includes monthly rental plus night charges plus fuel on mileage basis, and not just monthly rental.

26-05-2023 (2023) TaxCorp(GST) 36644 (HC-ALLAHABAD)

Section 132(1)(a) of the Central Goods and Services Tax Act, 2017 - It is an admitted fact that the applicant is neither proprietor nor owner of the firm,…

26-05-2023 (2023) TaxCorp(GST) 36643 (HC-J&K)

Circular dated 10.1.2019 stated that the claims under the Scheme are required to be disposed of within two weeks. True it is, that, in terms of Circular…

25-05-2023 (2023) TaxCorp(GST) 36642 (HC-P&H)

The grant or refusal of bail lies in the discretion of the Court the discretion is to be exercised with regard to the facts and circumstances of each …

25-04-2023 (2023) TaxCorp(GST) 36641 (HC-MP)

The show cause notice dated 22.07.2022 (Annexure P/3) issued under Section 74 of the Act, itself shows that before passing final order dated 24.08.2022…

20-03-2023 (2023) TaxCorp(GST) 36640 (AAR)

The “applicant” i.e. M/s Uttarakhand Civil Aviation Development Authority, Dehradun in their application dated 11.03.2023 has declared that M/s Uttarakhand…

17-05-2023 (2023) TaxCorp(GST) 36639 (HC-ORISSA)

The petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, the amount…

28-04-2023 (2023) TaxCorp(GST) 36638 (HC-GUJARAT)

In the facts and circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle truck bearing…

25-05-2023 (2023) TaxCorp(GST) 36637 (HC-CALCUTTA)

It is found from the record of the case that even the petitioner has been paying GST from the said cash-credit account. Be that as it may, it is held …

18-05-2023 (2023) TaxCorp(GST) 36636 (HC-J&K)

The vires of any of the provision of GST Act 2017 is also not called in question in this petition. That being the position, this petition cannot be entertained.…

18-05-2023 (2023) TaxCorp(GST) 36635 (HC-DELHI)

The petitioner is liable to pay an initial franchisee fee for each restaurant operated or franchised by it. In addition, it is also liable to pay royalty…

01-05-2023 (2023) TaxCorp(GST) 36634 (HC-JHARKHAND)

The petitioner has an alternative remedy of an appeal which he has already availed of in terms of Section 107 of the JGST Act by filing the same manually…

04-04-2023 (2023) TaxCorp(GST) 36633 (HC-PATNA)

Section 73 of the Central Goods And Services Tax Act, 2017 - The petitioner is desirous of availing statutory remedy of appeal against the impugned order…

11-05-2023 (2023) TaxCorp(GST) 36632 (HC-CALCUTTA)

The peculiar facts situation in the instant case, namely that by way of a third party garnishee order, the entire tax demanded from the appellant have…

01-05-2023 (2023) TaxCorp(GST) 36631 (HC-ORISSA)

Mr. S. Mishra, learned Standing Counsel for CT & GST Department contended that the order impugned dated 05.04.2023 passed by opposite party no.1 rejecting…

20-03-2023 (2023) TaxCorp(GST) 36630 (AAR)

The definition of recipient is primarily attributed to the payment of consideration and the person who is liable to pay such consideration. Where the …

10-03-2023 (2023) TaxCorp(GST) 36629 (AAR)

Section 100 of the Central Goods and Service Tax Act, 2017 - As per the scope of work submitted by the Appellant they are engaged in contracts for construction…

27-03-2023 (2023) TaxCorp(GST) 36628 (AAR)

Section 97 of the Central Goods & Service Tax Act, 2017 - Section 15 of the CGST Act, 2017 mandates that the value of supply shall include among other…

24-04-2023 (2023) TaxCorp(GST) 36627 (HC-DELHI)

The show cause notice is inadequate and fails to meet the requisite standards of a show-cause notice. The impugned show cause notice does not disclose…

24-04-2023 (2023) TaxCorp(GST) 36626 (HC-PATNA)

This Court has gone through the notice under Section 129(1)(a) as well as the order imposing penalty on the same date i.e. 28.03.2022, contained in Annexure-6,…

03-01-2023 (2023) TaxCorp(GST) 36625 (HC-CALCUTTA)

An appeal under sub-section (1) of Section 107 of the said Act of 2017 is required to be filed within three months from the date on which the decision…