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

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

01.10.2022

Rs. 1,47,686 crore gross GST revenue collected in the month of September 2022.

Monthly GST revenues more than Rs. 1.4 lakh crore for seven months in a row

 

Revenues for the month of September 2022 are 26% higher than the GST revenues in the same month in 2021

Another milestone crossed in September with more than 1.1 crore e-way bills and e-invoices, combined (72.94 lakh e-invoices and 37.74 lakh e-way bills), generated without any glitch on the GST Portal run by NIC on 30th September 2022

The gross GST revenue collected in the month of September 2022 is Rs. 1,47,686 crore of which CGST is Rs. 25,271 crore, SGST is Rs. 31,813 crore, IGST is Rs.  80,464crore (including Rs. 41,215 crore collected on import of goods) and Cess is Rs. 10,137 crore (including Rs. 856 crore collected on import of goods).

The government has settled read more »

24.09.2022

Noida: CGST inspector arrested for sending obscene messages to Deputy Commissioner and threatening her.

The issue arose after the Deputy Commissioner had some disagreement with one of her subordinates. The subordinate was angry with his superior and ended up sending her inappropriate messages. Once a case was registered against him, he was on the run for a few days before he was arrested by the police.

Noida: A woman working as a deputy commissioner of central goods and services tax (CGST) has alleged that one of her subordinates, a man of the rank of an inspector has been sending her inappropriate text messages on her Wahttsapp. The woman also alleged that the inspector has also been threatening her with dire consequences if she mentioned about this to anyone.

According to the police they received a complaint from the IRS officer, who is a resident of Sector 121, earlier this week and registered a read more »

01.09.2022

Rs. 1,43,612 crore gross GST revenue collected in the month of August 2022.

Revenues for the month of August 2022 28% higher than the GST revenues in the same month in 2021

 

Monthly GST revenues more than the Rs. 1.4 lakh crore for six months in a row

The gross GST revenue collected in the month of August 2022 is

Rs. 1,43,612 crore of which CGST is Rs. 24,710 crore, SGST is Rs. 30,951 crore, IGST is Rs. 77,782 crore (including Rs. 42,067 crore collected on import of goods) and cess is Rs. 10,168 crore (including Rs. 1,018 crore collected on import of goods).

The government has settled Rs. 29,524 crore to CGST and Rs. 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 Rs. 54,234 crore for CGST and read more »

09.08.2022

CAG shows several gaps in GST regime.

NEW DELHI: The Comptroller and Auditor General (CAG) has pointed to several gaps in the goods and services tax (GST) regime, including problems with the refund mechanism as well as with the filing system and failure of the IT platform provider GSTN in checking the filed data.

 

Refunds have come in for special scrutiny with the CAG report, which dealt with FY21, noting that there were instances of non-compliance with the rules, with the provisions in cases where refunds were paid and the department did not use its own database for the purpose. Similarly, it noted that officers failed to scrutinize cases where suspicious refund claims were not supported by adequate documents.

The government sought to counter it saying that during the initial phase the focus was on "facilitation" instead of "enforcement".

There were also read more »

01.08.2022

Rs. 1,48,995 crore gross GST revenue collected in the month of July 2022.

GST Revenue collection for July second highest ever & 28% higher than the revenues in the same month last year

 

The gross GST revenue collected in the month of July 2022 is Rs. 1,48,995 crore of which CGST is Rs.  25,751 crore, SGST is Rs.  32,807 crore, IGST is Rs.  79,518 crore (including Rs.  41,420 crore collected on import of goods) and cess is Rs.  10,920 crore (including Rs.  995 crore collected on import of goods). This is second highest revenue since introduction of GST.

The government has settled Rs.  32,365 crore to CGST and Rs.  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 Rs.  58,116 crore for CGST and Rs.  59,581 crore for read more »

08.07.2022

GST 2.0 may be free of jurisdiction: Vivek Johri, chairman, CBIC.

India could consider a significant shift in the Goods and Services Tax (GST) including a jurisdiction-free regime as part of the next set of reforms for the five-year-old indirect tax system.

 

New Delhi, which raised the import duty on gold recently, is not looking at any further administrative measures immediately to clamp down imports.

"The second aspect of administrative structure, which we need to sort of discuss is whether we still need a territorial jurisdiction, at least within CBIC. I think technology makes it possible for us to not be tied to a particular geographic location," Vivek Johri, chairman of the Central Board of Indirect Taxes and Customs (CBIC), told ET.

“Industry has requested centralised registration and audit, particularly for the financial services sector or enterprises that have pan-India presence,” Johri said.

"I read more »

01.07.2022

Rs. 1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year.

Gross GST collection in June 2022 is the second highest collection next to the April 2022 collection GST collection crosses Rs. 1.40 lakh crore mark 5th time since inception of GST; 4th month at a stretch since March 2022

The gross GST revenue collected in the month of June 2022 is Rs. 144,616 crore of which CGST is Rs. 25,306 crore, SGST is Rs. 32,406 crore, IGST is Rs. 75887 crore (including Rs. 40102 crore collected on import of goods) and cess is Rs. 11,018 crore (including Rs. 1197 crore collected on import of goods). The gross GST collection in June 2022 is the second highest collection next to the April 2022 collection of Rs. 1,67,540 crore.

The government has settled Rs. 29,588 crore to CGST and Rs. 24,235 crore to SGST from GST. In addition, Centre has also settled Rs. 27,000 crore read more »

01.06.2022

Rs.1,40,885 crore gross GST Revenue collection for May 2022; increase of 44% year-on-year.

GST collection crosses Rs.1.40 lakh crore mark 4th time since inception of GST; 3rd month at a stretch since March 2022

The gross GST revenue collected in the month of May 2022 is Rs. 1,40,885 crore of which CGST is Rs. 25,036 crore, SGST is Rs. 32,001 crore, IGST is Rs. 73,345 crore (including Rs.  37469 crore collected on import of goods) and cess is Rs. 10,502 crore (including ?931 crore collected on import of goods).

The government has settled Rs. 27,924 crore to CGST and Rs. 23,123 crore to SGST from IGST. The total revenue of Centre and the States in the month of May 2022 after regular settlement is Rs. 52,960 crore for CGST and Rs. 55,124 crore for the SGST. In addition, Centre has also released GST compensation of Rs. 86912 crores to States and UTs on 31.05.2022.

The revenues for the month of May read more »

01.05.2022

GST Revenue collection for April 2022 highest ever at Rs. 1.68 lakh crore.

Gross GST collection in April 2022 is all time high, Rs. 25,000 crore more than the next highest collection of Rs. 1,42,095 crore, just last month

The gross GST revenue collected in the month of April, 2022 is Rs 1,67,540 crore of which CGST is Rs.  33,159 crore, SGST is Rs.  41,793 crore, IGST is Rs.  81,939 crore (including Rs.  36,705 crore collected on import of goods) and cess is Rs.  10,649 crore (including Rs.  857 crore collected on import of goods).

The gross GST collection in April 2022 is all time high, Rs 25,000 crore more than the next highest collection of Rs. 1,42,095 crore, just last month.

The government has settled Rs. 33,423 crore to CGST and Rs. 26962 crore to SGST from IGST. The total revenue of Centre and the States in the month of April read more »

17.04.2022

GST Fraud detections in the recent past.

  • CGST Raigad Commissionerate has detected tax evasion of nearly Rs. 700 Crore and recovered Rs. 405 Crore and arrested 9 persons, in the financial year 2021-22.

(News on 06-03-2022)

  • Goods and Services Tax (GST) officials of the Mumbai zone have booked more than 625 tax evasion cases and detected evasion worth ?5,500 crore in the last five months, the finance ministry has said in a statement.

(News on 03-02-2022) 

  • The government has detected evasion of Goods and Services Tax (GST), which also includes Central Excise and Service taxes prior to 2017, to the tune of Rs 93,375 crore. This was revealed in a RTI reply by the Directorate General of GST Intelligence’s (DGGI) various zonal units in major cities across India, including Delhi, Mumbai, Pune, Ahmedabad, Chandigarh and others.

(News on 25-01-2022)

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

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