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September 5, 2022
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Extension to open common portal for transitional credit allows delayed commencement of Tran I and Tran II filing.
A four week extension was granted to permit delayed compliance with the court order dated 22/07/2022 concerning activation of a common portal for filing transitional Goods and Services Tax credit, and the portal will be opened for submission of transitional credit claims under Tran I and Tran II, shifting the commencement date for portal access and filing.
September 3, 2022
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Input tax credit reporting: updated Table four format requires taxpayers to report availment, reversals and ineligible ITC.
The revised Table 4 of Form GSTR-3B mandates distinct reporting of ITC availment, ITC reversal and ineligible ITC; taxpayers must adopt the amended format on the GST Portal for GSTR-3B filings for the filing period beginning August onwards and ensure accurate reporting of availment, reversals and ineligible ITC in Table 4.
September 1, 2022
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GST revenue growth continues with sustained monthly collections and higher import and domestic receipts reflecting improved compliance.
Gross GST revenue for August 2022 recorded component totals for CGST, SGST, IGST (including import of goods) and cess, and the government effected regular IGST settlements to CGST and SGST yielding consolidated Centre and State receipts. August receipts show notable year on year growth driven by higher import and domestic transaction collections and improved compliance measures; e way bill generation is cited as evidence of stronger reporting. A state wise comparison with August 2021 displays varied growth rates across jurisdictions and excludes GST on imports where indicated.
August 16, 2022
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GST Portal functionalities updated: module-wise deployments and webinar/video resources available for taxpayer guidance on an ongoing basis.
The GST Portal has received module-specific enhancements across Registration, Returns, Advance Ruling, Payment, Refund and other taxpayer functions, and month/quarter-wise compilations and a short-video compilation are provided via downloadable links on the GSTN tutorial site and YouTube channel to assist stakeholders.
August 4, 2022
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Input Tax Credit fraud exposed; arrest and GST penal action initiated after analytics revealed goods-less invoice network.
Allegations of fraudulent availment of Input Tax Credit arose after analytics showed issuance and sale of goods-less invoices by linked firms; the principal admitted using his identity for authentication and facilitating inadmissible ITC claims, leading to arrest and remand under GST penal provisions while investigations continue.
August 2, 2022
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Single Click Nil filing simplifies GSTR-1 compliance, enabling one-click nil return submission via the GSTR-1 dashboard checkbox.
Single Click Nil filing of GSTR-1 enables taxpayers to submit a nil outward supplies return by selecting the "File NIL GSTR-1" checkbox on the GSTR-1 dashboard, streamlining the electronic filing step and improving portal performance for nil-return compliance.
August 1, 2022
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GST revenue growth signals stronger compliance and higher collections, increasing post settlement receipts for Centre and States.
The press release reports gross GST revenue for July 2022, its composition (CGST, SGST, IGST and cess), specified settlements from IGST to CGST and SGST, and post settlement totals for Centre and States. Collections for July 2022 rose 28% over July 2021, with year to date growth of 35%; import and domestic receipts increased at different rates. Monthly receipts exceeded a sustained threshold for five months, attributed to compliance measures and economic recovery; a state wise table shows varied jurisdictional growth.
July 26, 2022
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GST applicability to overseas pilgrimage services questioned, with discrimination and extra territoriality issues remaining under judicial consideration.
Challenge to the imposition of GST on Haj and Umrah tour services asserted that Article 245 bars extra territorial application of tax law and that services consumed outside India cannot be taxed, and that differential treatment exists because the Haj Committee's arrangements are exempt while private tour operators' services are taxed; the court addressed exemption and discrimination arguments and left the extra territorial question for separate judicial consideration.
July 22, 2022
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ITC reporting changes require declaration of availed, reversed and ineligible credits in Table 4 of GSTR-3B; portal update pending.
The Notification requires taxpayers to declare Input Tax Credit correctly availed, ITC reversals and ineligible ITC in Table 4 of Form GSTR-3B. The revised Table 4 is being implemented on the GST Portal; until the portal is updated, taxpayers must continue current reporting practices and will be informed when the changes go live.
July 21, 2022
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Tax liability under section 9(5): ECOs and suppliers must report specified supplies using new GSTR 3B Table 3.1.1.
A statutory charge requires electronic commerce operators to pay tax on specified services supplied through them, including passenger transport, accommodation, housekeeping and restaurant services. To facilitate compliance, GSTR 3B has been amended by adding Table 3.1.1, allowing both electronic commerce operators and registered persons to report supplies subject to that charge in their returns.
July 21, 2022
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HSN code reporting mandatory in GSTR-1, with phased GST portal implementation tied to turnover-based reporting levels.
Taxpayers are required to report HSN Codes in Table-12 of GSTR-1 at a minimum digit level determined by their Aggregate Annual Turnover in the preceding year; the requirement is being implemented phase-wise on the GST portal to facilitate compliance.
July 19, 2022
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GST compensation to States ensures prescribed transition-period revenue protection; extension requests reviewed amid reform measures.
Parliamentary law provides for compensation to the States for loss of revenue arising from the implementation of GST for a prescribed transition period, with States' revenues protected against shortfalls measured from a base-year benchmark and a prescribed protected growth rate; eligible shortfalls during the transition period are compensated under the statutory framework established on the GST Council's recommendation.
July 18, 2022
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Pre-packaged and labelled goods: GST applies where Legal Metrology declarations are required, shifting levy from branded goods.
GST applies to specified commodities when they are pre-packaged and labelled, meaning they are pre-packaged as defined by the Legal Metrology Act and required to bear declarations under that Act and its rules. For food items like pulses, cereals and flours, packages up to 25 kg/25 litre that require Legal Metrology declarations attract GST; packages exceeding those quantities are excluded. Supplies at any stage attract GST where the package meets these criteria, and input tax credit remains available; exclusions or exemptions under Legal Metrology remove the GST treatment.
July 13, 2022
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Sale of internet advertising space treated as GST taxable supply under other professional, technical and business services classification.
Sale of internet advertising space leased for a fixed fee (not on commission) is characterised as sale of internet advertising space (except on commission) and, being classifiable under other professional, technical and business services, is subject to GST at the rate applicable to that classification.
July 13, 2022
Show AI Summary
Fraudulent Input Tax Credit leads to arrest under GST Act for bogus invoices and alleged tax evasion.
Availment of inadmissible Input Tax Credit on the basis of goods-less invoices prompted a DGGI investigation into M/s AKS Electrical and Electronics Ltd., linking purchases from M/s Abhishek Industries to alleged bogus ITC from non-existent entities. Verifications, documentary evidence and recorded statements indicated prima facie large-scale inadmissible credit claims. The Director was arrested under the GST Act and placed on judicial remand to facilitate further investigation.
July 12, 2022
Show AI Summary
ITC comparison tool demos showing reconciliation of eligible input tax credit with availed credit through live webinar sessions.
GSTN will run multilingual webinars demonstrating two compliance tools: a Liability Comparison feature aligning GSTR 1/IFF declarations with GSTR 3B liabilities, and an ITC Comparison feature aligning GSTR 2A/GSTR 2B eligible credits with ITC availed in GSTR 3B. Each demo is presented by GSTN personnel, includes live Q&A via YouTube LiveChat/comments, and will be recorded and posted to GSTN's YouTube channel for later access.
July 9, 2022
Show AI Summary
Nullification of negative cash ledger balances restores composition taxpayers' cash positions; affected taxpayers notified by email.
Reversal entries produced negative cash ledger balances for some GST composition taxpayers; the government has administratively nullified those negative balances, restoring affected cash ledger positions, and notified taxpayers of the rectification by email via GSTN.
July 2, 2022
Show AI Summary
One Nation One Tax advances through GST reforms, emphasizing compliance, digitalisation and ease of doing business.
The fifth anniversary observance presented GST as the framework realising One Nation One Tax, highlighting administrative and technological measures - digitalisation, simplified procedures, seamless input tax credit, e invoicing and increased use of data analytics and artificial intelligence - to strengthen compliance, reduce evasion and improve ease of doing business. The event recognised 50,000 compliant taxpayers and awarded 32 officers, underscoring taxpayer facilitation, enforcement calibrated by analytics, and training initiatives as drivers of improved GST administration.
July 1, 2022
Show AI Summary
GST revenue growth: June collections rose year-on-year, driven by stronger imports, domestic activity and anti-evasion measures.
Gross GST revenue for June 2022 showed a marked year-on-year increase, with the monthly composition set out across CGST, SGST, IGST (including imports) and cess. The Government completed regular settlements of IGST to CGST and SGST and effected an additional ad-hoc IGST settlement between Centre and States/UTs, producing consolidated net receipts for Centre and States. The month is noted as the second-highest gross collection historically, driven by higher import and domestic transaction revenues and supported by economic recovery and anti-evasion measures.
June 29, 2022
Show AI Summary
GST rate rationalization updates rates, exemptions, compliance and procedural reforms including GSTN IT measures and refund facilitation.
Council recommended GST rate rationalization and withdrawal or narrowing of exemptions for specified goods and services, issued clarifications on concessional treatments (including electric vehicles and certain bricks), and regularized past GST treatment for ice-cream parlours. Procedural reforms include modified refund calculation for unutilized ITC in inverted duty cases, transmission of suspended IGST refund claims to jurisdictional officers, re credit mechanisms for erroneous refunds, selective registration relaxations for supplies through e-commerce operators, and adoption of AI/ML mechanisms by GSTN for registration verification and risk based monitoring.

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Fifth GST Day with vision GST@5 साधन, देश के सर्वांगीण विकास का celebrated at New Delhi

July 2, 2022

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Fifth GST Day with vision GST@5 साधन, देश के सर्वांगीण विकास का celebrated at New Delhi

Union Finance Minister Smt. Nirmala Sitharaman presides over as Chief Guest on the completion of 5 years of the GST

CBIC honours taxpayers contributing to the GST success story

32 officers awarded with commendation certificate on 5th of GST Day

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 Guest of the event and Minister of State for Finance, Shri Pankaj Chaudhary was the Guest of Honour. Senior officials from Ministry of Finance, Central Board of Indirect Taxes and Customs and Central Board of Direct Taxes were also present.

Picture 1

Speaking on the occasion, Union Finance Minister Smt. Nirmala Sitharaman said that GST stood the test of every possible challenge in these five years may it be technological or due to pandemic. The Finance Minister was appreciative of the officers that they were receptive to continuous suggestions made by trade regarding possible changes needed in the automation. Smt. Sitharaman thanked the five representatives from Trade for making presentations on five topics relating to the implementation of GST and how timely amendments have been to meet the need of the hour. The Finance Minister conveyed appreciation for CBIC officers who since 2017 have been working hard to have smooth implementation of GST. She noted that the GST Collections are buoyant and consistent which is a result of efforts of all officers. Smt. Sitharaman paid homage to all those who lost life during pandemic. On the occasion, the Finance Minister also took lead to mention that the gross GST Collections has been Rs.1.44 lakh crore for June, 2022 which is 56% more than the same month of the previous year.

Picture 2

Picture 17

Minister of State for Finance, Shri Pankaj Chaudhary highlighted the salient features of GST and in particular removal of multiple taxes and implement the concept of One Nation One Tax. MoS was appreciative of the five presentations made by representatives highlighting the salient features of GST and achievements made in these five years.

Picture 3

Revenue Secretary Sh. Tarun Bajaj complimented the five presenters from Trade who made presentations on GST. He congratulated the awardees for receiving commendation certificate on GST Day for exemplary service. He noted that CBIC is responsive of suggestions made by trade and would work on it to provide solutions.

Picture 4

Chairman CBIC, Shri Vivek Johri said that all suggestions made by trade representatives in their presentations have been duly noted. Chairman highlighted that GST Council has been making changes as and when required. He highlighted that NACIN has been conducting one of the biggest training programmes since implementation of GST for both Central and State Government officers. Indian GST model has been one of the most successful as compared to other federal structures anywhere in the world. CBIC would enhance usage of Artificial Intelligence and better data analysis in times to come.

Picture 5

Member GST Sh. D P Nagendra Kumar in his welcome address said that both Central and State GST regimes have been continuously working for better tax administration and bringing about changes for betterment of taxpayers.

Picture 6

The occasion also saw presentations by thematic groups from trade and industry who shared their experience with GST for the past 5 years on its 5 edifices.

The first presentation was made by team of trade representatives from Mumbai. Ms. Sulajja Firodia Motwani, CEO, Kinetic Green Energy & Power Solutions Limited effectively made presentation on Impact of GST on Interstate Trade. She highlighted that GST been a revolution towards much improved inter-state trade.

Picture 7

The second presentation was made by Mr. Shrinivas Garimella, Chairman of Industrial Development Committee, FTACCI- Hyderabad and presented on Impact of GST on MSME sectors. He said that due to GST the MSMEs are the biggest beneficiaries of online business processes.

Picture 8

The third presentation was made by Ms. Sonam Kasera, CEO, Kamrup Tea Industry and Board Member, FIEO on Impact of GST on Exports. She said that biggest beneficiary has been trade due to increased profitability.

Picture 9

The fourth presentation was given by Sh. DD Goyal, Member CII Tax Committee & Executive Advisor Maruti Suzuki on simplification of procedures. He said that simplification of procedures related to Registration, Seamless ITC, Payment of Tax, Filing of Returns and refunds has enhanced Ease of Doing Business.

Picture 10

Fifth presentation was given by Sh. Pramod Jain, Head of Taxation, Flipkart on Digitalization and Formalization under GST. He highlighted that GSTN is a one stop platform for all GST compliances and e-invoice proved to be a game changer.

Picture 11

A Film on GST – एक कर, एक बाजार@5 was played at the event showcasing the efforts made in past 5 years to streamline indirect taxation regime and reduce compliance burden.

 

Picture 12

A booklet GST@5 - साधन देश के सर्वांगीण विकास का  compiled by the Directorate General of Taxpayer Services, CBIC elucidating the various facets of GST reforms and its benefits like Digitalization, simplification, reduction in tax evasion  etc. over the past 5 years was released by Hon’ble Finance Minister.

Picture 13

On the occasion of the 5th GST day, CBIC, Ministry of Finance, Government of India also recognized the contribution of all the compliant taxpayers to nation building. 50,000 (Fifty Thousand) compliant taxpayers have been identified representing all Industry sectors of the economy. The MSME sector, which is the growth engine of the Economy and the largest contributor to job creation find representation with more than 72% from Micro (6%), Small (51%) and Medium (16%) enterprises. has also been suitably represented in the category of awardees.

Five such taxpayers were felicitated by the Finance Minister at the event.

Picture 14

These taxpayers have demonstrated compliance in prompt filing of GST Returns and payment of their GST liabilities during the financial year 2021-22.  Along with significantly improved collection of GST revenue, there has been clear improvement in the compliance behaviour, which has been a result of various measures taken by the Indirect Tax administration to nudge taxpayers to file their returns timely, making compliance easier and smoother; strict enforcement action against errant taxpayers identified by data analytics and artificial intelligence.

The States/UTs wise distribution of selected taxpayers is given as Annexure-A.

On the occasion, commendation certificates were also presented by Hon’ble Finance Minister to 32 officers who have contributed to the successful implementation of the GST by their continued devotion and commitment to duty. List is enclosed as Annexure-B.

Picture 16

Ms. Mallika Arya, Principal Chief Commissioner, CGST Delhi Zone delivered the vote of thanks and acknowledged the partnership with taxpayers and efforts of everyone in making GST@5 a successful event.

Annexure-A

State-wise distribution of taxpayers to be awarded Certificate of Recognition under GST

State

No. of taxpayers

MAHARASHTRA

10355

GUJARAT

4923

KARNATAKA

4606

TAMIL NADU

4099

HARYANA

3139

UTTAR PRADESH

3034

DELHI

2820

WEST BENGAL

2231

TELANGANA

2230

RAJASTHAN

1762

MADHYA PRADESH

1383

ANDHRA PRADESH

1137

KERALA

995

ODISHA

979

PUNJAB

969

UTTARAKHAND

757

JHARKHAND

728

ASSAM

655

CHATTISGARH

609

BIHAR

561

HIMACHAL PRADESH

483

GOA

314

JAMMU AND KASHMIR

276

DADRA AND NAGAR HAVELI

223

CHANDIGARH

202

PUDUCHERRY

141

MEGHLAYA

88

SIKKIM

61

TRIPURA

56

ARUNACHAL PRADESH

54

MIZORAM

28

NAGALAND

28

ANDAMAN AND NICOBAR ISLANDS

26

MANIPUR

26

LADAKH

19

LAKSHWADEEP

3

Grand Total

50000

Annexure-B

List of Awardees

  1. Mr. Badari Prasad M.V., Additional Commissioner, CGST Ranchi to come forward and receive the certificate.
  2. Mr. Nimba Ram, Additional Commissioner, GST Policy wing
  3. Dr. Praveen Kumar, Additional Director, DGARM
  4. Ms. Jayapriya Dharanipathi, Joint Commissioner, CGST Chennai
  5. Ms. Kangale Shrunkhala Motiram, Joint Commissioner, CGST Delhi
  6. Mr. Sourabh Dabas, Joint Director, DGHRD
  7. Ms. Nancy D’souza, Joint Director, DGARM
  8. Mr. Abhinav Kumar, Deputy Director, DGGI
  9. Ms. Neha Yadav, Deputy Commissioner, GST policy wing
  10. Mr. Dibyalok, Deputy Commissioner, TRU-1
  11. Mr. Manish Deo Mishra, Deputy Commissioner, GST Policy wing
  12. Mr. Sanjeet Singh, Deputy Commissioner, CGST Delhi
  13. Mr. Radhe Krishna, Deputy Commissioner, CGST Hyderabad
  14. Ms. Prateeti Goyal, Deputy Commissioner, CGST Mumbai
  15. Mr. Sorabh Badaya, Deputy Commissioner, CGST Panchkula
  16. Mr. Raju Omprakash Jetley, Assistant Commissioner, CGST Ahmedabad
  17. Mr. Rajeev Ranjan, Under Secretary, TRU-II
  18. Mr. Pankaj Arora, Assistant Director, DGTS
  19. Mr. Mirza Sahid Baig, Superintendent, CGST Bhubaneswar
  20. Mr. S Venkatesh,  Superintendent, CGST Bengaluru
  21. Ms. P Meenakshi,  Superintendent, CGST Hyderabad
  22. Mr. Rakesh Kumar,  Superintendent, CGST Kolkata
  23. Mr. Ashwani Kumar Mahla,  Superintendent, CGST Mumbai
  24. Ms. Kiron Deshpande,  Superintendent, CGST Pune
  25. Mr. Shailabh Pande,  Superintendent, DGHRD
  26. Mr. Rajendra Nath Jha,  Superintendent, NACIN
  27. Mr. Naveen Manchanda,  Superintendent, DGTS
  28. Mr. Pradyut Purkayastha,  Superintendent, DGGI
  29. Mr. Anuj Kumar Yadav, Inspector, CGST Thiruvananthapuram
  30. Mr. Ashish Kumar Yadav, Inspector, DG System
  31. Ms. Vaishali Kharbanda, Inspector, DGGST
  32. Mr. Surendra Kumar, Tax Assistant, DLA

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