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    Advisory: Date extension for reporting opening balance for ITC reversal
    Central Goods and Services Tax (Second Amendment) Act, 2023 - As Introduced in Lok Sabha
    Advisory: Two-factor Authentication for Taxpayers
    GST Revenue collection for November 2023, at ₹1,67,929 lakh crore records highest growth rate of 15% Y-o-Y
    Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh
    Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or befo...
    CGST Delhi East busts a syndicate of 48 fake firms availing fraudulent ITC of over ₹199 crores in “Operation Clean Sweep”, 3 arrested
    Comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting
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    GST revenue collection for October 2023 is second highest ever, next only to April 2023, at ₹1.72 lakh crore; records increase of 13% Y-o-Y
    Advisory related to changes in GSTR-5A
    In fight against fake ITC, DGGI detects more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion with the arrest of 500 persons...
    Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A
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December 29, 2023
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ITC reversal reporting: deadline extended to allow declaration of opening balances with limited amendment opportunities.
Extension of the reporting window allows taxpayers to declare opening balances for ITC reversal in the Electronic Credit and Re claimed Statement to ensure accurate reporting; after declaration taxpayers are allowed three amendment opportunities to correct any mistakes, and a final cut off date is set for when the amendment facility will cease to be available.
December 14, 2023
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Appointment eligibility for appellate tribunal members tightened, adding advocate litigation experience and minimum age requirement.
The Bill inserts an additional eligibility criterion requiring a prospective member to have been an advocate for ten years with substantial experience in indirect tax litigation before appellate fora, and introduces a minimum age disqualification so persons under fifty years are ineligible for appointment as President or Member. It also raises and revises upper-age ceilings for reappointment, making reappointments subject to the newly specified age-limit, to align the Central GST Act with the Tribunal Reforms Act, 2021 for operationalisation of GST Appellate Tribunals.
December 2, 2023
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Two-factor authentication requirement for GST portal: OTPs to primary authorized signatory secure logins and demand updated contact details.
Two-factor authentication on the GST portal will require taxpayers, after entering user ID and password, to provide an OTP sent to the Primary Authorized Signatory's mobile number and email; the OTP is triggered by changes in device, browser, or location. Taxpayers must keep the authorized signatory's contact details updated on the GST portal. The feature is being deployed in phases, beginning with specified regions and expanding to all states as planned.
December 2, 2023
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GST revenue growth: November collections show highest year on year monthly increase and stronger domestic receipts.
Gross GST revenue for November 2023 recorded the highest year on year monthly growth in 2023 24 to date, with gross collections comprising CGST, SGST, IGST (including import of goods) and cess; domestic transactions grew particularly strongly. The release sets out IGST settlements to CGST and SGST and provides post settlement Centre and State receipts for November 2023. It also presents state wise month on month GST receipts and pre and post settlement SGST figures for April-November 2022 23 and 2023 24, with corresponding growth percentages.
December 1, 2023
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Biometric Aadhaar authentication required for GST registration applicants, with appointment-based document verification at designated facilitation centres.
Amendment to Rule 8 enables identification of GST registration applicants through data-analysis risk parameters supported by Biometric-based Aadhaar Authentication, on-site photograph capture and verification of originals of uploaded documents. After submission of Form GST REG-01, applicants receive either an OTP-based Aadhaar link or an appointment-booking link to complete biometric authentication and document verification at a designated GST Suvidha Kendra; ARNs are generated after completion.
November 29, 2023
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Amnesty for missed GST appeals permits late filing and payment to revive time-barred appeals under the CGST appellate process.
A central amnesty allows taxpayers whose appeals under section 107 CGST were not filed or were rejected as time-barred to file FORM GST APL-01 on the GST portal and make required payments; the Appellate Authority will verify payment before admitting appeals. APL-02 rejected appeals may be refiled; APL-04 rejected cases must be forwarded by the State Nodal Officer to GSTN, which will enable filing, and direct representations for APL-04 cases will not be entertained.
November 21, 2023
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Fraudulent input tax credit crackdown leads to arrests and seizure after coordinated data driven operation exposing fake invoicing network.
A coordinated operation uncovered an interconnected syndicate of 48 paper or non existent firms issuing bogus invoices to wrongfully claim fraudulent input tax credit. The action, based on human intelligence and data analysis, led to three arrests, recovery of stamps, SIM cards and identity documents, and identification of a proprietor who had availed and passed on substantial fraudulent ITC. Further investigation into additional syndicate members is ongoing.
November 18, 2023
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E-invoice API integration guidance released for direct integration with multiple IRPs for GST reporting, and download available.
A technical guidance manual provides instructions for E-Invoice API Integration enabling direct API connections to designated Invoice Registration Portals for GST e-invoice submission, specifying data exchange mechanics, procedural steps for interfacing with an IRP, and offering a downloadable integration guide from the national GST infrastructure provider to support implementation and compliance.
November 16, 2023
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Biometric Aadhaar authentication in GST Seva Kendras approved, enhancing taxpayer facilitation and verification processes in Andhra Pradesh.
Approval was given for biometric Aadhaar authentication via GST Seva Kendras in Andhra Pradesh to enhance taxpayer facilitation; concurrently CBIC emphasised strengthening grievance redressal and expediting prosecution to align enforcement with revenue growth. Significant infrastructure expansion is underway: multiple office and residential construction proposals have been sanctioned and are being monitored, and a new GST Bhawan at Tirupati will house Commissionerate, divisional, audit and customs units and be completed by CPWD within the planned construction period to bolster administrative capacity.
November 16, 2023
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Input Tax Credit mismatch triggers DRC-01C intimation requiring payment, explanation, or both to restore filing privileges.
An automated mechanism issues Form DRC-01C when ITC claimed in GSTR-3B/3BQ exceeds ITC available in GSTR-2B/2BQ beyond configured limits; affected taxpayers must respond in DRC-01C Part B by paying the shortfall via DRC-03, furnishing an explanation, or both, and failure to respond bars filing subsequent GSTR-1/IFF.
November 16, 2023
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ITC reversal under Rule 37A requires recipients to adjust unverified supplier reported credits before the statutory filing deadline.
Rule 37A requires recipients to reverse Input Tax Credit where the supplier has reported the invoice but has not filed the corresponding GSTR-3B by the statutory cut off; the reversal must be reported by the recipient as an adjustment in their own GSTR-3B return within the prescribed filing deadline. The tax system may compute and notify the reversal amount to the recipient, but the taxpayer must verify the communication and ensure the reversal is reflected in the return.
November 10, 2023
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Amnesty for late GST appeals allows filing with payment compliance under the implementing notification to revive appeal rights.
Amnesty applies to taxpayers who missed filing appeals under section 107 against demand orders under sections 73 or 74, permitting filing in FORM GST APL-01 on the GST portal subject to prescribed payments. Appellate authorities will verify payment correctness and may not admit appeals without proper payment. Taxpayers who already filed appeals must make differential payments via the 'Payment towards demand' facility and ensure correct selection of electronic credit or cash ledgers; assistance is available through the GST portal complaint channel.
November 8, 2023
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Invoice generation rights strengthened as new GST service centres and MBMA incentives promote bill issuance and tax compliance.
The launch establishes GST Seva Kendras as dedicated taxpayer assistance centres to improve Ease of Doing Business, while the Mera Bill Mera Adhikaar scheme is an incentive and awareness initiative by CBIC to promote invoice issuance, require suppliers to provide bills, and encourage consumers to upload bills to a portal as part of compliance promotion.
November 7, 2023
Show AI Summary
Fraudulent input tax credit scheme uncovered, leading to raids and prosecution of alleged organisers and facilitators.
A tax intelligence unit dismantled a fake invoicing syndicate that used 102 fictitious entities to pass on fraudulent Input Tax Credit by exploiting KYC documents to register shell companies, opening bank accounts with alleged assistance from bank personnel, and operating a secret office to generate invoices, e-way bills and GST returns; coordinated raids seized electronic and identity evidence and four alleged masterminds were remanded to judicial custody.
November 6, 2023
Show AI Summary
Biometric Aadhaar Authentication required for GST registration applicants; GSK appointments and document verification precede ARN generation.
Amendment to Rule 8 authorizes identification of GST registration applicants via data analysis enabling Biometric-based Aadhaar Authentication and on-site original document verification; after Form GST REG-01 submission applicants receive either an OTP-based Aadhaar link or an appointment-booking link for a designated GST Suvidha Kendra, and ARNs are generated only after completion of biometric authentication and document verification.
November 1, 2023
Show AI Summary
GST revenue growth signals higher monthly and average fiscal collections, with IGST settlements affecting Centre State shares.
Gross Goods and Services Tax receipts for October 2023 were the second highest on record and showed year on year growth, with domestic transaction collections (including import of services) also up. The release sets out the composition of collections by CGST, SGST, IGST and cess, describes IGST apportionment and regular settlement to Centre and States, and presents pre settlement and post settlement state/UT figures for April-October with growth comparisons.
October 28, 2023
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B2B supply reporting: GSTR 5A amended to add dedicated reporting for supplies to registered GSTINs; interim filing unchanged.
Notification introduces Table 5B in GSTR 5A to report supplies to registered GSTINs (B2B supplies) effective 1 October 2023, creating a specific reporting requirement for non-resident OIDARs; pending GSTN implementation, OIDARs must continue to file using the existing GSTR 5A format.
October 19, 2023
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Fake Input Tax Credit enforcement uncovers large GST evasion, prompting arrests and data-driven dismantling of syndicates.
The DGGI has focused on combating fake Input Tax Credit by detecting and investigating thousands of cases and dismantling organised syndicates using data analytics and technical tools; methods include misuse of third party KYC to create shell firms and procure fraudulent ITC claims, leading to arrests and voluntary payments to remedy detected GST evasion.
October 18, 2023
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Registration for online money gaming: foreign suppliers must register and report supplies under GST, with portal workaround until updates.
Suppliers outside the taxable territory supplying online money gaming or OIDAR to recipients in India must obtain or amend GST registration and declare the type of supply in Form GST REG-10 (Row (iia)), providing commencement date, relevant URLs, and a signed declaration. They must report such supplies in Form GSTR 5A; pending portal updates, registrants should upload the REG 10 Row (iia) information as a PDF in the Documents Upload section of the existing REG 10 and furnish online money gaming details in existing Tables 5 and 5A of GSTR 5A.
October 13, 2023
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Exemption from GST registration for single state e commerce goods suppliers after PAN validation and portal enrolment.
Suppliers of goods through e-commerce operators can be exempt from mandatory GST registration if supplies are confined to one State/UT, no inter state supplies are made, the supplier holds a PAN which is declared and validated on the GST portal with business address and State/UT, and an enrolment number is issued by the portal upon PAN validation prior to making any such supplies.

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GST Revenue collection for November 2023, at ₹1,67,929 lakh crore records highest growth rate of 15% Y-o-Y

December 2, 2023

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Gross GST collection crosses ₹1.60 lakh crore mark for the sixth time in FY 2023-24

GST collection higher by 11.9% Y-o-Y for FY2023-24 upto November, 2023

The gross GST revenue collected in the month of November, 2023 is ₹1,67,929 crore out of which CGST is ₹30,420 crore, SGST is ₹38,226 crore, IGST is ₹87,009 crore (including ₹39,198 crore collected on import of goods) and cess is ₹12,274 crore (including ₹ 1,036 crore collected on import of goods).

The government has settled ₹37,878 crore to CGST and ₹31,557 crore to SGST from IGST. The total revenue of Centre and the States in the month of November, 2023 after regular settlement is ₹68,297 crore for CGST and ₹69,783 crore for the SGST.

The revenues for the month of November, 2023 are 15% higher than the GST revenues in the same month last year and highest for any month year-on-year during 2023-24, upto November 2023. During the month, the revenues from domestic transactions (including import of services) are 20% higher than the revenues from these sources during the same month last year. It is for the sixth time that the gross GST collection has crossed ₹1.60 lakh crore mark in FY 2023-24.The gross GST collection for the FY 2023-24 ending November, 2023 [₹13,32,440 crore, averaging ₹1.66 lakh per month] is 11.9 % higher than the gross GST collection for the FY 2022-23 ending November, 2022 [₹11,90,920 crore, averaging ₹1.49 lakh crore per month].

The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of November 2023 as compared to November 2022. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of November 2023.

Chart: Gross GST Collection (Rs. crore)

State-wise growth of GST Revenues during November, 2023

(Rs. Crore)

State/UT

Nov-22

Nov-23

Growth (%)

Jammu and Kashmir

                430

                469

9%

Himachal Pradesh

                672

                802

19%

Punjab

             1,669

             2,265

36%

Chandigarh

                175

                210

20%

Uttarakhand

             1,280

             1,601

25%

Haryana

             6,769

             9,732

44%

Delhi

             4,566

             5,347

17%

Rajasthan

             3,618

             4,682

29%

Uttar Pradesh

             7,254

             8,973

24%

Bihar

             1,317

             1,388

5%

Sikkim

                209

                234

12%

Arunachal Pradesh

                  62

                  92

48%

Nagaland

                  34

                  67

99%

Manipur

                  50

                  40

-21%

Mizoram

                  24

                  33

37%

Tripura

                  60

                  83

39%

Meghalaya

                162

                163

1%

Assam

             1,080

             1,232

14%

West Bengal

             4,371

             4,915

12%

Jharkhand

             2,551

             2,633

3%

Odisha

             4,162

             4,295

3%

Chhattisgarh

             2,448

             2,936

20%

Madhya Pradesh

             2,890

             3,646

26%

Gujarat

             9,333

           10,853

16%

Dadra and Nagar Haveli

and Daman & Diu

305

333

9%

Maharashtra

           21,611

           25,585

18%

Karnataka

           10,238

           11,970

17%

Goa

                447

                503

12%

Lakshadweep

                     0

                     0

-15%

Kerala

             2,094

             2,515

20%

Tamil Nadu

             8,551

           10,255

20%

Puducherry

                209

                228

9%

Andaman and Nicobar Islands

                  23

                  31

37%

Telangana

             4,228

             4,986

18%

Andhra Pradesh

             3,134

             4,093

31%

Ladakh

                  50

                  62

25%

Other Territory

                184

                222

21%

Center Jurisdiction

                154

                223

45%

Grand Total

1,06,416

1,27,695

20%

 

Table-2: SGST & SGST portion of IGST settled to States/UTs

April-November (Rs. crore)

 

Pre-Settlement SGST

Post-Settlement SGST

State/UT

2022-23

2023-24

Growth

2022-23

2023-24

Growth

Jammu and Kashmir

1,513

1,960

30%

  4,892

    5,367

10%

Himachal Pradesh

 1,547

 1,731

12%

  3,838

 3,701

-4%

Punjab

 5,102

 5,612

10%

12,906

  14,734

14%

Chandigarh

    401

    439

9%

  1,414

 1,505

6%

Uttarakhand

 3,193

 3,625

14%

  5,157

 5,586

8%

Haryana

12,052

13,415

11%

20,761

23,134

11%

Delhi

 9,127

10,340

13%

19,202

21,037

10%

Rajasthan

10,146

11,348

12%

22,853

25,699

12%

Uttar Pradesh

17,924

21,624

21%

43,951

49,282

12%

Bihar

 4,715

 5,377

14%

15,672

16,991

8%

Sikkim

    202

    321

59%

   558

     677

21%

Arunachal Pradesh

    311

    418

34%

1,059

 1,276

21%

Nagaland

    138

    206

49%

   635

     701

10%

Manipur

    190

    229

20%

   924

     730

-21%

Mizoram

    117

    182

56%

   557

     634

14%

Tripura

    272

    335

23%

   955

 1,037

9%

Meghalaya

    298

    394

32%

   961

 1,103

15%

Assam

 3,379

 3,885

15%

8,236

 9,553

16%

West Bengal

14,298

15,600

9%

25,878

28,042

8%

Jharkhand

 4,947

 5,866

19%

7,374

 8,116

10%

Odisha

 9,279

10,626

15%

12,486

15,515

24%

Chhattisgarh

 4,838

 5,398

12%

7,366

 8,831

20%

Madhya Pradesh

 6,979

 8,496

22%

17,772

20,673

16%

Gujarat

24,753

27,671

12%

37,497

41,545

11%

Dadra and

Nagar Haveli

and Daman and Diu

    427

    426

0%

 792

 699

-12%

Maharashtra

55,650

65,983

19%

84,633

96,551

14%

Karnataka

23,026

26,713

16%

43,152

48,766

13%

Goa

 1,272

 1,487

17%

2,325

 2,616

13%

Lakshadweep

6

      16

157%

     20

       69

239%

Kerala

 8,005

 9,171

15%

19,657

20,623

5%

Tamil Nadu

23,802

27,046

14%

38,849

42,472

9%

Puducherry

    308

    330

7%

   793

     933

18%

Andaman and

Nicobar Islands

    123

    140

14%

   322

     347

8%

Telangana

10,926

12,994

19%

24,460

26,691

9%

Andhra Pradesh

 8,325

 9,291

12%

18,742

20,952

12%

Ladakh

    111

    155

40%

   378

     457

21%

Other Territory

    114

    156

37%

   329

     702

113%

Grand Total

2,67,818

3,09,003

15%

5,07,355

5,67,464

12%

 

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