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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 revenue collection dipped in June due to lockdowns; easing restrictions signal recovery from July.</h1> Gross GST revenue for June 2021 was Rs. 92,849 crore (CGST Rs. 16,424 crore; SGST Rs. 20,397 crore; IGST Rs. 49,079 crore including Rs. 25,762 crore on imports; Cess Rs. 6,949 crore including Rs. 809 crore on imports). The figure covers transactions between 5 June and 5 July 2021 and reflects temporary interest reliefs for certain taxpayers. Regular IGST settlements of Rs. 19,286 crore to CGST and Rs. 16,939 crore to SGST were made. Reduced economic activity in May due to COVID-19 lockdowns caused a dip in collections, but e-way bill data indicate recovery in June and an expected revenue increase from July 2021.

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