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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>Gross GST revenue growth signals sustained monthly collections and increased returns compliance this period.</h1> Gross GST collections for March 2023 constituted the second-highest monthly gross intake since GST implementation, with major components across CGST, SGST, IGST (including a record IGST collected on imports) and cess. Inter-component IGST settlements were made to Centre and States, yielding specified net revenues for CGST and SGST. Domestic and import receipts grew year-on-year, return filing rates improved markedly, and a state-wise comparison shows varied jurisdictional growth excluding GST on import of goods.

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