GOODS AND SERVICES TAX (GST)

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GST Revenue Collections

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GST Revenue Collections

GST Revenue Collections

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GST Revenue Collections

GST - 3 Years of Commitment

A Statistical Report on Completion of 3 years of Goods and Services Tax

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

08.04.2024

GST evasion: DGGI detects 99% surge in FY24, unearths Rs. 2.01 lakh crore worth of tax fraud.

GST evasion news: The online gaming and casino industry, evaded Rs. 83,588 crore followed by the co-insurance or re-insurance sector, with Rs. 16,305 crore and secondment (import of Manpower Services) with Rs. 1,064 crore of evasion.

In a major push to curb GST evasion, the Directorate General of GST Intelligence (DGGI) claims to have detected 6,074 cases involving evasion of duty amounting to Rs. 2,01,931 crore, top sources told CNBC-TV18. This marks a staggering 99% surge in the year-on-year (YoY) detection of tax evasion compared to the amount of duty evasion detected by the investigation arm of the tax authority.

Upon detection of evasion, taxpayers voluntarily paid Rs. 26,598 crore, marking a 28.4% increase in these payments compared to the previous year, sources said. In the fiscal year 2023–24, DGGI arrested 147 individuals considered masterminds behind tax evasion, they added. In read more »

01.04.2024

Second highest monthly Gross GST Revenue collection in March at Rs. 1.78 lakh crore; Records 11.5% y-o-y growth (18.4% on net basis).

Yearly gross revenue Rs. 20.18 lakh crore; 11.7% growth (13.4% on net basis)

Gross Good and Services Tax (GST) revenue for March 2024 witnessed the second highest collection ever at Rs. 1.78 lakh crore, with a 11.5% year-on-year growth. This surge was driven by a significant rise in GST collection from domestic transactions at 17.6%. GST revenue net of refunds for March 2024 is Rs. 1.65 lakh crore which is growth of 18.4% over same period last year.

Strong Consistent Performance in FY 2023-24: FY 2023-24 marks a milestone with total gross GST collection of Rs. 20.18 lakh crore exceeding Rs. 20 lakh crore, a 11.7% increase compared to the previous year. The average monthly collection for this fiscal year stands at Rs. 1.68 lakh crore, surpassing the previous year’s average of Rs. 1.5 lakh crore. GST revenue net of read more »

22.03.2024

Review of Legal Provisions in The Matter of Conversion of Foreign Going Vessel from Foreign Run To Coastal Run.

1. Last year Notification No. 50/2017-Cus., dated 30-06-2017 was amended vide Notification No. 60/2003-Cus., dated 19-10-2023 and a new S.No. 551A was inserted in the said notification. Details of S.No. 551A are as mentioned below: (Please see table printed at the end). 

2. The above-mentioned notification exempts foreign going vessel converted for a coastal run from the levy of IGST subject to the proviso specified in the said notification.  

3. The Central Board of Excise and Customs (now the Central Board of Indirect Taxes and Customs-CBIC) has issued certain instructions, circulars and notifications in the matter of conversion of foreign going vessel from foreign run to coastal run. Details of such legal provisions are as mentioned below:

read more »

20.03.2024

Delhi chief secretary sacks tax official for fake GST refund orders.

Naresh Kumar dismissed a tax official for issuing Rs 14 crore illegal refund orders. The officer faces loss of benefits and job opportunities due to misconduct in approving refunds and allowing firm migrations without verification.

NEW DELHI: Chief secretary Naresh Kumar on Tuesday dismissed a tax official for allegedly issuing illegal refund orders worth Rs 14 crore in 2021.
A Goods & Services Tax Officer (GSTO) with the trade and taxes department of Delhi govt, the official was accused of "gross misconduct" between July 26 and Oct 13, 2021. Officials said the accused tax officer will not only lose all pensionary benefits, he will also be disqualified from future employment in any govt office or agency.

According to the order, the official issued 122 refund orders worth nearly Rs. 9.7 crore in just two months without verifying the credentials of read more »

20.03.2024

GST deputy commissioner Dhanendra Kumar Pandey arrested in Lucknow.

Dhanendra Kumar Pandey suspended for taking Rs 2 lakh bribe. Ardam Data Services Pvt. Ltd. sought Rs 20 lakh refund. Export operations involved. Arrested at Commercial Tax Office, facing corruption act charges at Vigilance Police Station, Lucknow Sector.

LUCKNOW: A Deputy Commissioner of Goods and Services Tax (GST) was caught by Vigilance Establishment red-handed taking a bribe of Rs 2 lakh in exchange for processing a private company's GST refund on Tuesday. The accused arrested was identified as Dhanendra Kumar Pandey. He was posted as Deputy Commissioner (GST) at Zone 20 and has been suspended with immediate effect.

Giving details in the case, Superintendent of police, Vigilance HQ, Lucknow, headquarters, Arvind Chaturvedi, said that upon investigation, it was revealed that the company, Ardam Data Services Pvt. Ltd., had legitimately claimed a refund of approximately Rs 20 lakh based on GST incurred read more »

01.03.2024

How a Customs inspector was transferred to derail a probe into gold smuggling at Kochi airport parking lot.

Kochi: A major gold smuggling investigation in Kerala has been scuttled following the transfer of a Customs inspector who was on the heels of a racket that operated out of the parking area of Kochi Airport at Nedumbassery.

Incidentally, the inspector, whose mission has been cut short, was part of several major gold smuggling investigations in Kerala, including the infamous Thiruvananthapuram Airport case involving Swapna Suresh and another involving gangster Arjun Ayanki.

The Customs team comprising the now-transferred inspector busted around 83 kilograms of gold valued at approximately Rs 40 crore in two years from the Nedumbassery Airport. The majority of the gold bust happened in the vast parking area of the airport capable of accommodating 2,800 vehicles at a time.

It is understood that the carriers who managed to sneak out of the airport would get out read more »

01.03.2024

Rs. 1,68,337 crore gross GST revenue collected during February 2024; records Year-on-Year (Y-o-Y) growth of 12.5%.

Average monthly gross collection for FY2023-24 is Rs. 1.67 lakh crore, exceeding Rs. 1.5 lakh crore for FY2022-23

Gross GST collection reaches Rs. 18.40 lakh crore for FY2023-24, grows 11.7% Y-o-Y
Net revenue at Rs. 1.51 lakh crore is up 13.6% for the month and up by 13% for the year at Rs. 16.36 lakh crore

Gross Goods and Services Tax (GST) revenue collected for February 2024 is Rs. 1,68,337 crore, marking a robust 12.5% increase compared to that in the same month in 2023. This growth was driven by a 13.9% rise in GST from domestic transactions and 8.5% increase in GST from import of goods. GST revenue net of refunds for February 2024 is Rs. 1.51 lakh crore which is a growth of 13.6% read more »

27.02.2024

Noida police arrest prime suspect in Rs. 10,000 crore GST fraud.

The suspect has been identified as Vikas Dabas, a resident of Mubarikpur in Delhi, said Shakti Avasthy, deputy commissioner of police (crime) who is leading the investigation into the case.

A 29-year-old man was arrested on Monday for his alleged involvement in Rs. 10,000-crore GST (goods and services tax) fraud that involved registering thousands of bogus firms using stolen or fake identities, and using them to raise e-way bills and avail of input tax credit (ITC) from the government, the Noida police said on Tuesday.

Last June, the Noida police uncovered the alleged scam with the arrest of eight suspects and seized a list of over 3,000 bogus companies, registered on the basis of fake PAN card details, said police officers.

These fake companies were then used to generate e-way bills (GST related receipts for transporting consignments), officials read more »

01.02.2024

Rs. 1,72,129 crore gross GST revenue collected during January 2024; records 10.4% Year-on-Year growth.

At Rs. 1,72,129 crore, GST collections are 2nd highest ever; crosses Rs. 1.70 lakh crore mark for the third time in FY 2023-24

With overall collection reaching Rs. 16.69 lakh crore, GST collections register 11.6% Y-o-Y growth in 10-month period

The gross GST revenue collected in the month of January, 2024 (till 05:00 PM of 31.01.2024) is Rs. 1,72,129 crore, which shows a 10.4% Year-o-Year (Y-oY) growth over the revenue of Rs. 155,922 crore collected in January 2023 (till 05:00 PM on 31.01.2023).

Notably, this is the second highest monthly collection ever and marks the third month in this financial year with collection of Rs. 1.70 lakh crore or more. The government has settled Rs. 43,552 crore to CGST and Rs. 37,257 crore to SGST from the IGST collection.

During the April 2023-January 2024 read more »

01.01.2024

Posting a growth rate of 12% Y-o-Y, Rs. 14.97 lakh crore gross GST collection during April-December 2023 period.

Gross GST collection averages Rs. 1.66 lakh crore in first 9 months of FY24

Rs. 1,64,882 crore gross GST revenue collection for December, 2023

During the April-December 2023 period, gross GST collection witnessed a robust 12% y-o-y growth, reaching Rs. 14.97 lakh crore, as against Rs. 13.40 lakh crore collected in the same period of the previous year (April-December 2022).

The average monthly gross GST collection of Rs. 1.66 lakh crore in the first 9-month period this year represents a 12% increase compared to the Rs. 1.49 lakh crore average recorded in the corresponding period of FY23.

The gross GST revenue collected in the month of December, 2023 is Rs. 1,64,882 crore out of which CGST is Rs. 30,443 crore, SGST is Rs. 37,935 crore, IGST is Rs. 84,255 crore (including 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 - Cancellation of Registration
9. E-Version of Goods and Services Tax (GST) Fliers - Casual Taxpayers
10. E-Version of Goods and Services Tax (GST) Fliers - Charitable and Religious Trusts
11. E-Version of Goods and Services Tax (GST) Fliers - Compensation Cess
12. E-Version of Goods and Services Tax (GST) Fliers - Composite Mixed Supply
13. E-Version of Goods and Services Tax (GST) Fliers - Composition Levy
14. E-Version of Goods and Services Tax (GST) Fliers - Credit Notes
15. E-Version of Goods and Services Tax (GST) Fliers - Debit Note
16. E-Version of Goods and Services Tax (GST) Fliers - Deemed Exports
17. E-Version of Goods and Services Tax (GST) Fliers - Electronic Cash Credit Ledger
18. E-Version of Goods and Services Tax (GST) Fliers - Electronic Way Bill
19. E-Version of Goods and Services Tax (GST) Fliers - Goods Transport Service
20. E-Version of Goods and Services Tax (GST) Fliers - GST on Advances
21. E-Version of Goods and Services Tax (GST) Fliers - GST on Charitable Trusts
22. E-Version of Goods and Services Tax (GST) Fliers - GST on Co-operative Housing Societies
23. E-Version of Goods and Services Tax (GST) Fliers - GST on Education Services
24. E-Version of Goods and Services Tax (GST) Fliers - GST Practitioners
25. E-Version of Goods and Services Tax (GST) Fliers - IGST
26. E-Version of Goods and Services Tax (GST) Fliers - Imports
27. E-Version of Goods and Services Tax (GST) Fliers - Input Service Distributor
28. E-Version of Goods and Services Tax (GST) Fliers - Input Tax Credit (ITC) Mechanism
29. E-Version of Goods and Services Tax (GST) Fliers - Inspection Search Seizure and Arrest
30. E-Version of Goods and Services Tax (GST) Fliers - Jobwork
31. E-Version of Goods and Services Tax (GST) Fliers - Margin Scheme
32. E-Version of Goods and Services Tax (GST) Fliers - Meaning and Scope of supply
33. E-Version of Goods and Services Tax (GST) Fliers - National Anti-Profiteering Authority
34. E-Version of Goods and Services Tax (GST) Fliers - Non-resident Taxable Person
35. E-Version of Goods and Services Tax (GST) Fliers - Non-resident Taxpayer
36. E-Version of Goods and Services Tax (GST) Fliers - OIDAR
37. E-Version of Goods and Services Tax (GST) Fliers - Provisional Assessment
38. E-Version of Goods and Services Tax (GST) Fliers - Pure Agent
39. E-Version of Goods and Services Tax (GST) Fliers - Recovery of Tax
40. E-Version of Goods and Services Tax (GST) Fliers - Refunds
41. E-Version of Goods and Services Tax (GST) Fliers - Refund of IGST
42. E-Version of Goods and Services Tax (GST) Fliers - Refund of Unutilized ITC
43. E-Version of Goods and Services Tax (GST) Fliers - Registration of Tax Payers
44. E-Version of Goods and Services Tax (GST) Fliers - Returns of GST
45. E-Version of Goods and Services Tax (GST) Fliers - Reverse Charge Mechanism (RCM)
46. E-Version of Goods and Services Tax (GST) Fliers - Special Audit in GST
47. E-Version of Goods and Services Tax (GST) Fliers - Statement of Outward Supplies
48. E-Version of Goods and Services Tax (GST) Fliers - Tax Invoice
49. E-Version of Goods and Services Tax (GST) Fliers - TCS Mechanism
50. E-Version of Goods and Services Tax (GST) Fliers - TDS Mechanism
51. E-Version of Goods and Services Tax (GST) Fliers - Time of Supply
52. E-Version of Goods and Services Tax (GST) Fliers - Transitional Provisions
53. E-Version of Goods and Services Tax (GST) Fliers - Valuation
54. E-Version of Goods and Services Tax (GST) Fliers - Works Contract
55. E-Version of Goods and Services Tax (GST) Fliers - Zero Rating of Supplies

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

1. Goods and Services Tax (GST) - Booklet of Rates on Goods
2. Goods and Services Tax (GST) - Booklet of Rates on Services
3. Guidance Note for Importers and Exporters on Goods and Services Tax (GST)
4. The Goods and Services Tax (GST) - Concept Status as on 03.06.2017
5. The Goods and Services Tax (GST) - Concept Status as on 01.05.2017
6. Benefits of Goods and Services Tax (GST)
7. The Goods and Services Tax (GST) - Overview (Hindi)
8. Integrated Goods and Services Tax (IGST)
9. The Goods and Services Tax (GST) - Accounts and Records
10. The Goods and Services Tax (GST) - Imports
11. The Goods and Services Tax (GST) - Input Tax Credit (ITC)
12. The Goods and Services Tax (GST) - Inspection, Search, Seizure and Arrest
13. The Goods and Services Tax (GST) - Jobwork
14. The Goods and Services Tax (GST) - Meaning and Scope of Supply
15. The Goods and Services Tax (GST) - GST Practitioners
16. The Goods and Services Tax (GST) - Recovery of Tax
17. The Goods and Services Tax (GST) - Refunds
18. The Goods and Services Tax (GST) - Registration
19. The Goods and Services Tax (GST) - Returns
20. The Goods and Services Tax (GST) - TCS Mechanism
21. The Goods and Services Tax (GST) - TDS Mechanism
22. The Goods and Services Tax (GST) - Transitional Provisions

VI. Goods and Services Tax in India - Migration

1. The Goods and Services Tax (GST) - Step By Step Guide on Migration to Taxpayers
2. The Goods and Services Tax (GST) - FAQ on Migration to Taxpayers
3. Communication to Taxpayers Regarding Migration to GST
4. Guidance Note to Dept Officers Regarding Migration to GST
5. Approach for Selection of Registrations for Issuance of Provisional IDs
6. Migration to GST of existing Central Excise/ Service Tax Assessees - GST MIGRATION SEVA KENDRAS
7. Public Notice - GST Migration (English)
8. Public Notice - GST Migration (Hindi)

VII. Dr. Hasmukh Adhia, Revenue Secretary, GOI on GST

VIII. Goods and Services Tax in India - Background

1. FAQ - Frequently Asked Questions on Goods and Services Tax (GST)
2. Model Acts for Goods and Services Tax (GST) (June, 2016)
3. Report on Revenue Neutral Rates and Structure of Rates for the Goods and Services Tax (December, 2015)
4. Report of Joint Committee on Business Process on Return (October, 2015)
5. Report of Joint Committee on Business Process on Refund (August, 2015)
6. Constitutional 122nd Amendment Bill 2011 - Select Committee Report (July, 2015)
7. Report of Joint Committee on Business Process on Registration (July, 2015)
8. Goods and Services Tax (GST) - Concept & Status (May, 2015)
9. Report of Joint Committee on Business Process on Payment (April, 2015)
10. Constitutional 122nd Amendment Bill 2014 - As Introduced in the Lok Sabha
11. Constitutional 115th Amendment Bill 2011 - Standing Committee Report (August, 2013)
12. Constitutional 115th Amendment Bill 2011 - As Introduced in the Lok Sabha
13. Constitutional 115th Amendment Bill 2011
14. Moving to Goods and Services Tax: Impact on Growth and International Trade - NCAER (December, 2009)
15. Report of the Task Force on Goods and Services Tax (GST) (December, 2009)
16. Comments of the Department of Revenue on the First Discussion Paper
17. Goods and Services Tax (GST) - First Discussion Paper (November, 2009)
18. Taxation of Services Based on a Negative List of Services - Revised Concept Paper for Public Debate
19. Taxation of Services Based on a Negative List of Services - Concept Paper for Public Debate