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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

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…

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…

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…

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.

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.

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…

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

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

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…

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…

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…

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

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…

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.

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 …

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…

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

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…

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

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

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

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.

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

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…

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

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

Clarifications regarding applicable GST rates & exemptions on certain services

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

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

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

Seeks to amend Notification No. 8/2017-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. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017

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

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

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

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. 3/2017- Central Tax (Rate) dated 13th July, 2022

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

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

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

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

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

Seeks to amend Notification No. 11/2017-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

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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: 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…

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…

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

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

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…

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

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.

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.

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.

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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,…

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 …

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…

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…

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:-…

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…

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…

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…

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,…

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…

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