GOODS AND SERVICES TAX (GST)

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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

01.09.2021

GST Revenue collection for August 2021 - Rs. 1,12,020 crore of gross GST revenue collected in August.

The gross GST revenue collected in the month of August 2021 is ` 1,12,020 crore of which CGST is ` 20,522 crore, SGST is 26,605 crore, IGST is ` 56,247 crore (including ` 26,884 crore collected on import of goods) and Cess is ` 8,646 crore (including ` 646 crore collected on import of goods).

The government has settled ` 23,043 crore to CGST and ` 19,139 crore to SGST from IGST as regular settlement. In addition, Centre has also settled read more »

01.08.2021

GST Revenue collection for July 2021 – Rs. 1,16,393 crore gross GST revenue collected in July.

The gross GST revenue collected in the month of July 2021 is Rs. 1,16,393 crore of which CGST is Rs.  22,197 crore, SGST is Rs. 28,541 crore, IGST is Rs. 57,864 crore (including Rs.  27,900 crore collected on import of goods) and Cess is Rs. 7,790 crore (including Rs. 815 crore collected on import of goods). The above figure includes GST collection received from GSTR-3B returns filed between 1st July 2021 to 31st July 2021 as well as IGST and cess collected from imports for the same period.

The GST collection for the returns filed between 1st July to 5th July2021 of ? 4,937 crore had also been included in the GST collection in the press note for the month of June 2021 since taxpayers were given various relief measures in the form of waiver/reduction in interest on delayed return filing read more »

17.07.2021

Two Odisha businessmen arrested for Rs 115 crore GST fraud.

The accused had managed to pass bogus input tax credit with the help of fake firms they created using documents like PAN, Aadhaar, bank passbooks of plumbers, drivers and unemployed youth.

BHUBANESWAR:  A fortnight after the arrest of an iron scrap dealer for Rs 10 crore GST fraud, the State enforcement wing on Friday nabbed two businessmen for allegedly availing and passing bogus input tax credit (ITC) of Rs 115.1 crore by producing fake invoices of Rs 641 crore. The accused Managing partner of Tirupati Traders Gurdit Dang and Director of Smartageis Trade Venture Pvt Ltd of Rourkela Sujay Maitra are being interrogated. Dang was also an authorised representative of Satguru Metals and Power Pvt Ltd. 

While Dang was arrested from Rourkela, Maitra was nabbed in Bhubaneswar. The fraudulent activities came to fore during an investigation made on a complaint filed read more »

07.07.2021

IRS Tanya Bains made highest arrests of GST fraudsters in country.

CGST DC also detected Rs 1,600-crore fake invoices, causing Rs 192-cr loss; bagged national honour

Ludhiana, July 5 : A 2016-batch Indian Revenue Service (IRS) officer of the Central Goods and Service Tax (CGST) Commissionerate in Ludhiana has been credited with making the highest number of arrests in the GST fraud cases in the country.

This young woman Deputy Commissioner of the anti-evasion wing, Tanya Bains, has arrested 18 fraudsters in six cases of fake invoices worth Rs 1599.91 crore in which the state exchequer had suffered a loss of Rs 191.94 crore.

Acknowledging her exceptional contribution and promotion of excellence in the GST-related matters, she was awarded the commendation certificate by Union Finance Minister Nirmala Sitharaman recently. She was the only officer from the entire Chandigarh zone, comprising Chandigarh, Punjab, Himachal Pradesh and Jammu and Kashmir, read more »

05.06.2021

GST revenue collection for May touches Rs 1.02 lakh crore, 65% higher compared to 2020.

Gross GST revenue collected in May of this year was higher than Rs 1 lakh crore for the eighth month in a row, according to data released by the government.

HIGHLIGHTS

·        GST collection declined in May compared to Rs 1.41 lakh crore in April

·        IGST collected in the month of May 2021 has been pegged at Rs 53,199 crore

·        Smaller taxpayers with turnover less than Rs 5 crore still have time till first week of July to file returns

GST revenue collection for the month of May, 2021, touched Rs 1,02,709 crore. Data released on Saturday shows that this was the eighth month in a read more »

19.04.2021

Byju’s parent company comes under the scanner of GST intelligence wing for alleged Tax Evasion of Rs. 43 crores.

The Think & Learn Private Limited (TLPL), the parent of Bengaluru-based Byju’s, reportedly has come under the scanner of the GST intelligence wing for alleged tax Evasion of Rs. 43 crores.

The Byju’s faces two cases for alleged tax evasion of around Rs 43 crore and has been asked to respond to show-cause notices detailing the alleged violations.

On December 31, 2020, the GST department sent show-cause notices to the company in connection with both the cases it has opened.

As per the show cause notices TLPL had manufactured and cleared excisable goods SD cards and Tablets without disclosing the same to the department by way of written intimation and without assessing and paying the appropriate amount of Central Excise duty on the said goods and thereby they have contravened the provision of the Central read more »

19.04.2021

Realtime data on vehicle moving without EWB.

The government is working on a system to soon provide report to GST officers on a real-time basis for those vehicles which are moving without e-way bills, to help intercept stuck trucks at toll plazas and check GST evasion.

The tax officers would also be provided analysis reports on identifying e-way bill EWB with no movement of goods as it would help officials identifying cases of circular trading. It would also provide reports on recycling of e-way bills for tax evasion prone commodities to help officers in identifying tax evaders.

Under the Goods and Services Tax (GST) regime, e-way bills have been made mandatory for inter-state transportation of goods valued over Rs 50,000 from April 2018. However, gold is exempted.

In the electronic way (e-way) bill system, businesses and transporters read more »

10.04.2021

Central GST Commissionerate, Ghaziabad Arrests One Person in Case of GST Fraud of Rs.101 Crores Involving 44 Firms and Availment/Utilization of Fraudulent Input Tax Credit of Rs. 14.25 Crores (Approx.).

Officers of CGST Commissionerate, Ghaziabad, on the basis of specific intelligence, conducted a series of searches on 23.03.2021 at 16 places located al Ghaziabad, Gautambudh Nagar, and Delhi related to M/s Vishal Steel Suppliers and his supplier firms.

This led to unearthing of GST fraud involving taxable value of Rs. 101.33 Crores (approx.) and availment and utilization of fake Input Tax Credit (ITC) of Rs. 14.25 Crores (approx.) involving more than 44 firms. Further, investigation are still underway and the quantum of fraud and number of firms involved are likely to go up.

During search on 23.03.2021, proprietor Sh. Vishal Khandelwal was not found available at his residence and place of business. Therefore, summons were issued to him for appearance. In compliance of Summons, Sh Vishal Khandelwal, proprietor of M/s Vishal Steel Suppliers appeared in the office on 08.04.2021 read more »

27.03.2021

CGST West Delhi officials arrest man for input tax credit fraud of around Rs 9 crore.

Based upon specific intelligence, the officers of the Anti Evasion branch of Central Goods and Service Tax (CGST) Commissionerate, Delhi (West) have unearthed a case of availment/utilization and passing on of inadmissible input tax credit (ITC) through goods less invoices of Rs 9 crore (approx). The operation involved floating of multiple firms with the intent to avail/utilize & passing on of inadmissible credit.

The primary beneficiary firms in this network are M/s Ishita Ispat and M/s H. M. Trading Company of which Sh. Naveen Bansal is the Proprietor and also the de facto operator for the other two firms as admitted by him on record. These entities are dealing in metal scrap and involved in availing inadmissible ITC using good less invoices. Sh. Naveen Bansal tendered a voluntary statement admitting his guilt.

Therefore, Sh. Naveen Bansal knowingly committed offences under Section read more »

26.03.2021

Court grants bail to two arrested for defrauding govt exchequer.

New Delhi : A local Court on Thursday granted bail to two individuals arrested by the Central Goods and Services Tax (CGST) East Delhi Commissionerate on charges of generating and availing fake Input Tax Credit (ITC) of the GST.

Naresh Dhoundiyal and Devender Kumar Goyal (a chartered account) were arrested earlier this month by the CGST East Delhi Commission. Both the accused are former employees of the Essel group.

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 - Casual Taxpayers
9. E-Version of Goods and Services Tax (GST) Fliers - Charitable and Religious Trusts
10. E-Version of Goods and Services Tax (GST) Fliers - Composite Mixed Supply
11. E-Version of Goods and Services Tax (GST) Fliers - Credit Notes
12. E-Version of Goods and Services Tax (GST) Fliers - Debit Note
13. E-Version of Goods and Services Tax (GST) Fliers - Goods Transport Service
14. E-Version of Goods and Services Tax (GST) Fliers - GST Practitioners
15. E-Version of Goods and Services Tax (GST) Fliers - IGST
16. E-Version of Goods and Services Tax (GST) Fliers - Imports
17. E-Version of Goods and Services Tax (GST) Fliers - Input Service Distributor
18. E-Version of Goods and Services Tax (GST) Fliers - Input Tax Credit (ITC) Mechanism
19. E-Version of Goods and Services Tax (GST) Fliers - Inspection Search Seizure and Arrest
20. E-Version of Goods and Services Tax (GST) Fliers - Jobwork
21. E-Version of Goods and Services Tax (GST) Fliers - Margin Scheme
22. E-Version of Goods and Services Tax (GST) Fliers - Meaning and Scope of supply
23. E-Version of Goods and Services Tax (GST) Fliers - Non-resident Taxable Person
24. E-Version of Goods and Services Tax (GST) Fliers - Non-resident Taxpayer
25. E-Version of Goods and Services Tax (GST) Fliers - OIDAR
26. E-Version of Goods and Services Tax (GST) Fliers - Provisional Assessment
27. E-Version of Goods and Services Tax (GST) Fliers - Pure Agent
28. E-Version of Goods and Services Tax (GST) Fliers - Recovery of Tax
29. E-Version of Goods and Services Tax (GST) Fliers - Refunds
30. E-Version of Goods and Services Tax (GST) Fliers - Registration of GST
31. E-Version of Goods and Services Tax (GST) Fliers - Returns of GST
32. E-Version of Goods and Services Tax (GST) Fliers - Reverse Charge Mechanism (RCM)
33. E-Version of Goods and Services Tax (GST) Fliers - Tax Invoice
34. E-Version of Goods and Services Tax (GST) Fliers - TCS Mechanism
35. E-Version of Goods and Services Tax (GST) Fliers - TDS Mechanism
36. E-Version of Goods and Services Tax (GST) Fliers - Transitional Provisions
37. E-Version of Goods and Services Tax (GST) Fliers - Valuation

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