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

01.02.2024

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 »

16.11.2023

FPJ Exclusive: US Diplomat Alleges Harassment At Mumbai Airport; Sparking Tensions Between Consulate And Customs.

Mumbai Airport Customs denied any misconduct in asking the diplomat about the gold bracelets and ornaments.

Mumbai: A spat over the alleged detention and search of US diplomat Wendy Washington by customs officials at the Chhatrapati Shivaji Maharaj International Airport (CSMIA) recently has created unpleasantness in ties between the US consulate and the Customs Department.

In a strongly worded letter, Washington has complained to the customs commissioner at CSMIA about the alleged harassment, illegal detention, high- handed and rude behaviour by certain customs officers which was in violation of the Geneva Convention.

What are the diplomat's allegations?

According to the complaint, Washington was detained on October 28 night when she landed from Bangkok and her baggage was searched. She alleged that customs deputy commissioner Sanjeev Chetule detained her for over 30 minutes despite her diplomatic read more »

01.11.2023

GST revenue collection for October 2023 is second highest ever, next only to April 2023, at Rs. 1.72 lakh crore; records increase of 13% Y-o-Y.

Revenue from domestic transactions (including import of services) is also 13% higher Y-o-Y

Average gross monthly GST collection in FY 2023-24 now stands at Rs. 1.66 lakh crore; 11% higher Y-o-Y

The gross GST revenue collected in the month of October, 2023 is Rs. 1,72,003 crore out of which Rs. 30,062 crore is CGST, Rs. 38,171 crore is SGST, Rs. 91,315 crore (including Rs. 42,127 crore collected on import of goods) is IGST and Rs. 12,456 crore (including Rs. 1,294 crore collected on import of goods) is cess.

The government has settled Rs. 42,873 crore to CGST and Rs. 36,614 crore to SGST from IGST. The total revenue of Centre and the States in the month of October, 2023 after regular settlement is Rs. 72,934 crore for CGST and Rs. 74,785 crore for SGST.

The read more »

31.10.2023

Organisational Restructuring of the CBIC and Review of the Indirect Tax Acts.

1. As reported in the online portal www.zeebiz.com on 06.08.2023, the Central Board of Indirect Taxes and Customs (CBIC) is mulling a comprehensive restructuring of the organisation, set up 6 decades ago, to make it more effective and remove overlapping, if any, as many of its functions have undergone transformation following introduction of new technologies, abolition of service tax and roll-out of GST which has subsumed several levies.

1.1 The Central Board of Indirect Taxes and Customs or CBIC (formerly known as Central Board of Excise and Customs) was set up in 1964. As mentioned in the said news, last in 2014, a cadre restructuring and reorganisation of field formation was undertaken under which 23 central excise zones, 4 service tax zones, 11 customs zones, 60 appeal commissionerates, 45 audit commissionerates, 8 large taxpayer units and 20 directorate generals/directorates were approved to read more »

01.10.2023

Rs. 1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth.

GST collection crosses Rs. 1.60 lakh crore mark for the fourth time in FY 2023-24

Rs. 9,92,508 crore gross GST collection for the first half of FY 2023-24 marks 11% Y-o-Y growth

Average monthly gross GST collection in FY 2023-24 at Rs. 1.65 lakh crore with 11% Y-o-Y growth

The gross GST revenue collected in the month of September, 2023 is ?1,62,712 crore out of which CGST is Rs. 29,818 crore, SGST is Rs. 37,657 crore, IGST is Rs. 83,623 crore (including Rs. 41,145 crore collected on import of goods) and cess is Rs. 11,613 crore (including Rs. 881 crore collected on import of goods).

The government has settled Rs. 33,736 crore to CGST and Rs. 27,578 crore to SGST from IGST. The total revenue of Centre and the States in the month of read more »

06.09.2023

ED says IRS officer Sachin Sawant gifted Rs 1.75-lakh anklet to Malayalam actor Navya Nair.

The ED makes the claim in its chargesheet filed against the officer accused of having amassed wealth disproportionate to his known sources of income.

The Enforcement Directorate, in its chargesheet filed against IRS officer Sachin Sawant, has referred to a statement to claim that he had visited Kochi 15-20 times to meet Malayalam actor Nayva Nair and also gifted her a gold anklet worth Rs 1.75 lakh.

Sawant, additional commissioner of customs and GST who has also served as a deputy director of the ED in Mumbai, has been named in the chargesheet along with his father, brother, chartered accountant and a company allegedly linked to them. He was arrested in June by the ED in a money-laundering case where it claimed he had assets disproportionate to his income and that the proceeds of crime were around Rs 4.11 crore.

read more »

01.09.2023

Centre, states collect Rs. 1.59 trillion in GST in August.

Monthly GST collection was at Rs. 1.65 trillion in June, the same as the average monthly GST collection projected for this fiscal by policy makers.

New Delhi: Central and state governments collected Rs. 1.59 trillion in Goods and Service Tax (GST) revenue in August, an increase of 11% year-on-year, but lower than the mop-up in June, data from finance ministry showed on Friday.

Monthly GST collection was at Rs. 1.65 trillion in June, the same as the average monthly GST collection projected for this fiscal by policy makers.

Compared to the receipts in July, GST revenue in August showed moderation in the tax collected by the Centre (CGST), states (SGST) and the revenue from imports and inter-state sales (IGST) but experts said the slight fluctuation in monthly tax figures do not suggest anything of concern about India’s consumption read more »

06.08.2023

CBIC mulls organisational restructuring to make it more effective, do away with overlapping.

Extensive use of big data analytics, introduction of faceless assessment in Customs and electronic filing of various documents, claims and payment of taxes have made this organisational restructuring a necessity, an official said.  

The CBIC is mulling a comprehensive restructuring of the organisation, set up 6 decades ago, to make it more effective and remove overlapping, if any, as many of its functions have undergone transformation following introduction of new technologies, abolition of service tax and roll-out of GST which has subsumed several levies.

The Central Board of Indirect Taxes and Customs or CBIC (formerly known as Central Board of Excise and Customs) was set up in 1964.

Last in 2014, a cadre restructuring and reorganisation of field formation was undertaken under which 23 central excise zones, 4 service tax zones, 11 customs zones, 60 appeal read more »

01.08.2023

Rs. 1,65,105 crore gross GST revenue collected for July 2023; records 11% Year-on-Year growth.

Gross GST collection crosses Rs. 1.6 lakh crore mark for 5th time since inception of GST

Revenues from domestic transactions (including import of services) are 15% higher Year-on-Year

The gross GST revenue collected in the month of July, 2023 is Rs. 1,65,105 crore of which CGST is Rs. 29,773 crore, SGST is Rs. 37,623 crore, IGST is Rs. 85,930 crore (including Rs. 41,239 crore collected on import of goods) and cess is Rs. 11,779 crore (including Rs.  840 crore collected on import of goods).

The government has settled Rs. 39,785 crore to CGST and Rs. 33,188 crore to SGST from IGST. The total revenue of Centre and the States in the month of July 2023 after regular settlement is Rs. 69,558 crore for CGST and Rs. 70,811 crore for the SGST.

The revenues 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