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

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.

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

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 …

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders.

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…

GST Council recommends to decriminalise certain offences u/s 132, increase in threshold of amount of tax for prosecution and reduction in amount of compounding in GST.

The Government vide Notification No.25/2022- Central Tax dated 13th December, 2022 has extended the due date for furnishing of Form GSTR-1 for November, 2022 for registered persons whose principal place…

The gross GST revenue collected in the month of November 2022 is ₹1,45,867 crore of which CGST is ₹25,681 crore, SGST is ₹32,651 crore, IGST is ₹77,103 crore (including ₹38,635 crore collected on import…

For creating awareness amongst all the stakeholders, GSTN is holding webinars on ‘Filing of an Appeal by Taxpayers on GST Portal’, as per the details given below

The Central Government released an amount of Rs. 17,000 crore to States/UTs on 24.11.2022 towards the balance GST compensation for the period April to June, 2022 (State-wise details as per Table below…

The gross GST revenue collected in the month of October 2022 is ₹ 1,51,718 crore of which CGST is ₹ 26,039 crore, SGST is ₹ 33,396 crore, IGST is ₹ 81,778 crore (including ₹ 37,297 crore collected on …

Due to reorganization of the state of Jammu & Kashmir and merger of the Union territories of Dadra and Nagar Haveli and Daman and Diu, the taxpayers of Ladakh and earlier ‘Daman and Diu’ region have been…

The Central Government has amended Section 37 & Section 39 of Central Goods & Service Tax Act (CGST), 2017 vide Notification No. 18/2022–Central Tax dated 28th September, 2022 with effect from 01 October,…

The Anti-Evasion Branch, CGST Commissionerate Faridabad, Panchkula CGST Zone, received an information that M/s R. P. Enterprises having its registered principal place of business at village-Baghola, District…

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,…

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.

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.

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…

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

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,…

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…

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…

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…

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,…

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

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.

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 …

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.

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

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022

Clarifications regarding applicability of GST on certain services

Seeks to amend Notification No. 14/2017-Central Tax, dated the 1st July, 2017

Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate), dated the 28th June, 2017

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

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

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

Seeks to amend Notification No. 4/2017- Integrated Tax (Rate), dated the 28th June, 2017

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

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

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

Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated the 28th June, 2017

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

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

Clarification on various issue pertaining to GST

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

Prescribing manner of filing an application for refund by unregistered persons

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

Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017

UNION FINANCE MINISTER SMT. NIRMALA SITHARAMAN CHAIRS 48TH MEETING OF GST COUNCIL VIA VIRTUAL MODE IN NEW DELHI - GST COUNCIL RECOMMENDS TO DECRIMINALISE CERTAIN OFFENCES UNDER SECTION 132, INCREASE IN…

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

Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST…

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

Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.

Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.

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

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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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HC: Assessee cannot claim supplementary refund by computing transaction of each individual unit treating as separate entity or separate registered person.

HC: Amount filled in basic rate column is duly auto generated and not at all auto corrected.

HC: We really wonder why and how respondent No.2 could have taken such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of…

AAR: The Applicant’s service is not covered under supply as defined u/s 7 of CGST Act, 2017, therefore, it is not liable for registration under the provisions of Section 22(1) of the CGST Act, 2017.

AAR: Application for advance ruling seeking classification of construction project under Residential Real Estate Project or Real Estate Project and appropriate rate is not maintainable for want of proper…

AAR: Services of applicant via conversion of Short Welded Rails to Long Welded Rails by Flash Butt Welding process cannot be treated as job work instead qualifies as composite supply taxable at 18%.

HC: Authority may after examining the application and records called for and after hearing the assessee or his authorized representative, by order, either admit or reject the application.

AAR: Membership programme run by Applicant to render services of regular medical monitoring along with other logistic support to senior citizens at their door step, is not a Health Care Services but Human…

AAR: Applicant working as a Project Implementing Agency and making supplies to State Government Directorate, is required to issue tax invoice on the contract value as determined by the Department.

AAR: Contract for construction of new railway siding under a contract with one RITES Ltd, a PSU owned by Railways, is covered under the definition of works contract, taxable at 12% vide Sl. No. 3(v)(a)…

In the instant case, the consignment (GSV) transported from Pune, Maharashtra to Malli Bazar, Darjeeling. There was delay of only 41 minutes in delivering…

If the Petitioner wanted to contest the demand raised, he ought to have adopted the procedure already outlined under Rule 142 (1A) of the OGST Rules. …

This Court is of the considered view that necessarily the petitioner will have to submit a detailed reply to the impugned show cause notice to the respondents…

It is after the statement of the Chartered Accountant was recorded that the involvement of the present applicant came to light. The persons who are shown…

This Court is of the considered view that the grounds raised by the petitioner stating that the petitioner has not been granted sufficient opportunity…

This notice which has been given under Section 29 Rule 22(1) of the GST Rules is required to be uploaded. Every action under the GST, the State expects…

The ground of SCN being cryptic and order of cancellation of registration also being one liner is thrust of arguments. Petitioner having approached the…

Petitioner is before this Court challenging proceedings initiated by SCN which culminated into order canceling the registration of petitioner Firm under…

On factual score it is found that the petitioner was not given opportunity of hearing. The petitioner was under tremendous mental stress at that point…

The submissions that the concerned officer had no option but to choose from a drop down menu, is clearly not the answer to the challenge laid by the petitioner…

The appellate authority has stated that the appellants are entitled to maintain the claim for refund. However, the second issue, which was suo motu framed…

The fact that the input tax credit has been denied to the appellant on the ground that the registration of the other end dealer was cancelled and according…

In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and…

Section 77 of the Central Goods and Services Tax Act, 2017 - In view of the fact that the amount of tax due on the transaction has already been paid and…

Both the authorities have recorded a categorical finding to the effect that selling dealer, M/s. Sunshine Overseas was registered at Shri Ram Colony, …

It transpires that a show cause notice under Section 73(1) of the JGST Act, 2017 dated 7.1.2022 (Annexure-1) for the tax period January 2019-February …

The concession made by the learned advocate for the appellant on behalf of the appellant is placed on record and the prayer for declaration of Rule 86A…

Project was launched in pre-GST regime and Respondent obtained single RERA registration for entire project, therefore, second part i.e. Tower 10 could…

Supply of sweets, namkeens, cold drinks and other edible items supplied to customers in restaurant or as takeaways from restaurant counter, fall under…

In NCLT liquidator's e-auction, corporate debtor's assets are sold as a going concern due to its liquidation, and its business is not transferred as a…

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