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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST Collection for October 2017 Hits Rs. 83,346 Crores; 58.7 Lakh GSTR 3B Returns Filed for July-October.</h1> A total of Rs. 83,346 crores was collected under GST for October 2017, with collections received by November 27, 2017. There are 95.9 lakh registered taxpayers, including 15.1 lakh composition dealers. States collected Rs. 87,238 crores in SGST for August to November 2017, with Rs. 31,821 crores and Rs. 13,882 crores released for settlements in previous months. Compensation of Rs. 10,806 crores and Rs. 13,695 crores was provided for revenue shortfalls. The Centre's CGST income was Rs. 58,556 crores, with additional transfers from IGST. Revenue gaps are attributed to transition credits and reduced tax incidence. A total of 58.7 lakh GSTR 3B returns were filed for July to October 2017.

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