CBIC Circular 166/22/2021-GST | Clarification on various refund related issues

November 18th, 2021

Posted By: Team-MMTaxClub GST

CBIC vide Circular No. 166/22/2021-GST dated 17^th Nov, 2021 issued clarification on various issued in respect to GST Refund, full clarification can be accessed from below link.

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Official Notification: Extended Deadline for GSTR-1 for March 2024

Extension of GSTR-1 due date to 12th April 2024

Self Enablement For e-Invoicing

Kerala GST Department Designates ‘Proper Officer’ for Key Provisions and Assigns Functions under the KGST Act

GSTN Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables

Rs 25.7 crore fake GST invoice racket busted in Mumbai, one arrested

Now, GST payments through UPI & Debit/Credit Cards are available in 15 states/UTs

GSTN Integrates E-Waybill with Four New IRPs via NIC

Meerut CGST Commissionerate busts syndicate that fraudulently claimed Input Tax Credit of over Rs. 1,000 crore

GSTN enabled DCB Bank for GST payment

Finance Head of a firm arrested for GST evasion to the tune of Rs 88 crore

Instruction regarding rectification of assessment order to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017

Rajasthan GST Department issued procedure for Amnesty Scheme-2024

Goa GST Dept. issued Instructions on the Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023

Odisha Records All-Time High GST Collection Of Rs 5,135.81 Cr In Feb 24

Maha Anti-corruption Bureau booked a Sales Tax officer along with 16 traders for allegedly causing losses of Rs 175.93 crore

₹1,68,337 crore gross GST revenue collected during February 2024; records Year-on-Year (Y-o-Y) growth of 12.5%

GST Intelligence Busts Over Rs 500 Crore Scam, Arrests Key Suspect in Kolkata

CBI arrests a CGST superintendent for accepting bribe of Rs.10,000/-

Fraudsters use handpumps to evade GST amounting to 15.27 crore

GSTN Advisory Delay in GSTN registration ensure with 30 days after aadhar authentication

Noida police arrest prime suspect in ₹10,000 crore GST fraud

GST intel wing launches Operation White Pepper to check tax evasion in Wayanad resorts

Punjab Register 22% growth in tax revenue in first 10 months of FY 23-24

324 Businesses Scrutinized for Tax Evasion and GST Violations Under ‘Bill Leyao, Inaam Pao’ Scheme

Jaipur DGGI unit exposes Copper Scrap GST fraud worth Rs 371 crore

DGGI Probes Major Coaching Centers for ₹850 Crore Tax Evasion Across India

Enhanced E-Invoicing Initiatives & Launch of Enhanced https://einvoice.gst.gov.in portal

The IndusInd Bank is now integrated with the GST portal for payment of Tax

CBIC issued revised guidelines and formats for arrest reports and Incident Reports (where arrests not made)

Invitation for Applications: Judicial and Technical Members for GST Appellate Tribunal

Taxpayer can opt for composition levy scheme this way for FY 2024-25

GSTN added Four more states for GST payment through Credit Card, Debit Card, and UPI facilities

Maha GST Department Guidelines on Reimbursement of SGST applicable on tickets of movies

1,72,129 crore gross GST revenue collected during January 2024; records 10.4% Year-on-Year growth

Appointment of Members of 16th Finance Commission

CBIC 05/2024-Central Tax-Amendment in Notification No. 02/2017-CT dated 19th June, 2017.

Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017

GSTN detailed advisory on GSTR-1/IFF: Introduction of New 14 and 15 tables

29,273 bogus firms involved in suspected Input Tax Credit (ITC) evasion of Rs. 44,015 crore detected

CBIC extended due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 in Tamil Nadu

Due date for filing GSTR-3B Return of November 2023 extended till 10-01-2024

GSTN Advisory on Functionalities for GTA Taxpayers on the Portal

Posting a growth rate of 12% Y-o-Y, ₹14.97 lakh crore gross GST collection during April-December 2023 period

12 cases of GST evasion of Rs. 344.57 crore detected and Rs. 621.56 crore recovered against lottery distributors between July, 2017 to November 2023

CBIC Exempts Imports of Yellow Peas [HS Code 0713 10 10] from Applicable BCD and AIDC up to March 31, 2024

GSTN Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh

GSTN to enable Two-factor Authentication for GST portal login

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

Consequences of late filing and incorrect filing GST annual Return GSTR-9

Rajasthan GST department constitutes “Coordination Committee” to meet once every quarter

Commerce Ministry to collaborate with e-commerce companies to promote exports from districts

CGST Delhi East busts a syndicate of 48 fake firms availing fraudulent ITC of over ₹199 crores in “Operation Clean Sweep”, 3 arrested

GSTN issued Important advisory regarding the ITC Reversal on Account of Rule 37(A)

GSTN issued Important Advisory for Online Compliance Pertaining to ITC mismatch – GST DRC-01C

Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline

DRC-01C Error | New glitches on GST Portal restricting taxpayer from filing GST Return

GST revenue collection for October 2023 is second highest ever

Monthly Review of Accounts of Union Government of India upto September, 2023 for the Financial Year 2023-24

Union Finance Minister Smt. Nirmala Sitharaman to embark tomorrow on an official visit to Sri Lanka

CBIC issued Clarifications regarding applicability of GST on certain services

CBIC Clarification regarding GST rate on imitation zari thread or yarn

Clarificationon issuespertaining totaxability of personal guarantee and corporate guarantee in GST-reg

CBDT notified the income tax exemption to ‘West Bengal Pollution Control Board’ u/s 10(46) of the IT Act

Amendment allows Export Refunds and SEZ Supplies for Integrated Tax

CBIC notified amendments in GST Registration Forms

MOF Notified rules for Appointment and Conditions of Service of President and Members of GST Tribunal

Advisory on Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A

Kerala GST department instruction on issuance on separate notice u/s 73 and 74 of KGST Act

Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods

Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers

Recommendations of 52nd GST Council Meeting

GSTN Advisory in respect of introduction of Compliance Pertaining to DRC-01C

e-Invoice JSON download functionality Live on the GST e-Invoice Portal

GST Compliance Calendar for the month of October 2023

₹1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth

Parliamentary panel bats for GST exemption for prison products, hi-tech jammers in jails

GST e-invoice System issued important clarification on e-Invoicing for Government Supplies

Ice cream topping crackle likely to attract 18 per cent GST on AAR ruling

2-Factor Authentication for e-invoice applicable to all taxpayers with AATO above Rs 20 Cr

GST Amnesty scheme deadline to end on August 31: Check eligibility and key benefits

CBIC Extends Due Date for Filing GSTR-1, GSTR-3B, and GSTR-7 for April-July 2023 in the State of Manipur

CGST Navi Mumbai arrests keypersons of six firms for availing input tax credit of Rs 5 crores using bogus invoices

Special procedure for electronic commerce operators in respect of supplies of goods through them by composition taxpayers

Special Procedure for E-Commerce Operator in respect of supply goods by unregistered persons

System based suspension of GST Registration on failure to update bank details | Second Amendment , 2023 to the CGST Rules, 2017

Recommendations of 51st GST Council Meeting

Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively

CBIC notify “Account Aggregator” as the systems with which information may be shared by the common portal

CBIC exempted for filing GSTR-9 annual return for FY 22-23 to taxpayers having AATO upto 2 Cr

CBIC notify special procedure to be followed by a registered person engaged in manufacturing of certain goods

Conditions for unregistered person making supplies of goods through an E-Commerce Operator

CBIC notifies provisions of Section 123 of the Finance Act, 2021 as recommended in 50th council meeting

CBIC notifies various Sections of the Finance Act, 2023

GSTN enabled new tab to collect consumer number of electricity bill at the time of GST Registration

e-Invoice Exemption Declaration Functionality Now Available

GSTN released the offline utility for GSTR-9 and GSTR-9C for the FY 2022-2023

Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman inaugurates GST Bhawan at Agartala

Centre amends Export Policy of Non Basmati White Rice to ensure adequate domestic availability at reasonable prices

CBIC extend due date of amnesty scheme for filing GSTR-9 annual return

CBIC issued clarification on refund related issues

CBIC extended date of amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

CBIC issued notification to extend amnesty scheme for cancellation of GST revocation

CBIC further extended amnesty scheme for furnishing Form GSTR-4

CBIC further extended due date for filing various GST return in state of Manipur

CBIC clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State

CBIC extended due date of amnesty scheme as proposed in 50th GST council meeting | Download Notification

CBIC issued Clarification on issue pertaining to e-invoice

CBIC clarification on taxability of shares held in a subsidiary company by the holding company

CBIC Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

CBIC Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

CBIC Clarification to deal with difference in ITC availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A

CBIC clarification on charging of interest in cases of wrong availment of IGST credit and reversal thereof

Govt looking at extra earnings of over Rs 17K-cr from 28% GST on e-gaming

28% GST on gaming industry will impact start ups in India : Karnataka IT minister Priyank Kharge

GTAs will not be required to file declaration for paying GST under forward charge every year

GST exemption extended to private player of satellite launch services same as available for ISRO, ACL and NSIL

CBDT notified the exemption to Yamuna Expressway Industrial Development Authority for u/s 10(46) of the IT Act

GST Council decided to include RBL Bank and ICBC bank in the list of specified banks to import gold, silver or platinum

GST council decided to reduce the GST rate on fish soluble paste

GST council decided to reduce GST rate on LD slag

GST council decided to reduce GST on imitation zari thread or yarn

GST Council proposed to clarify GST applicability on raw cotton

GST Rate Reduction on uncooked/unfried snack pellets | 50th GST council meeting

Recommendations of 50th meeting of GST Council

GST Council meet: Ways to deal with tax credit mismatch on agenda

Important Update: Geocoding Functionality Now Live for All States and Union Territories

Kerala Govt. issued circular regarding measures to achieve revenue optimisation

GST officers on raid kidnapped for Rs 5 lakh ransom

Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries

DGGI seeks higher GST from auto parts makers

Delhi Govt waives late fee for filing Annual Returns of registered taxpayers

CBIC introduces New Facility to withdraw the appeal application for the taxpayers

₹1,61,497 crore gross GST revenue collected for June 2023; records 12% Year-on-Year growth

Delhi SGST Extends Time Limit for Issuing GST Recovery Orders for FY 2017-20

Delhi govt introduces Seva Kendra to improve GST registration process

Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B) 29/06/2023

CBIC extended due date for filing GSTR-1, GSTR-3B & GSTR-7 for April 23 and May 23 in state of Manipur

CBIC extended due date for filing GSTR-1 for the month of April 23 and May 23 in state of Manipur

Bring GST frauds under IPC, Karnataka tells Centre

50,000 cases to be taken up for GST audit in FY24, says CBIC chairman

GSTN issued important update on applicability of e-invoice to taxpayer with 5cr turnover

CBDT amends the Rules 46/46A and Form to enable the filing of appeal before JCIT (A)

GSTN extended due date for filing GST Return in state of Manipur

CBIC SOP for Scrutiny of GST Returns for FY 2019-20 onwards

Haryana’s excise and taxation department issued Rs 1,500 crore GST notice to M/s Probo Media Technologies Private Limited, an online betting company.

New GST functionality to view Aadhaar authentication status

State Taxes Department fines trader Rs 25.34L for GST violation

CBIC reduces E-invoice applicability limit from existing 10 crore to 5 crore

Time barring of Scrutiny of GST Returns for Delhi taxpayers

CBIC Guidelines for Special All-India Drive against fake registrations

GSTN Deferred Implementation of Time Limit on Reporting Old e-Invoices

GSTN Advisory for Timely Filing of GST Returns

Instructions regarding Amnesty scheme for revocation of cancellation of GST registration

GSTN to introduce automated GST return scrutiny by next week

GSTN enabled Bank Account Validation at GST Portal

Rajasthan State GST collections rise by 23% in FY23

No input tax credit: Intra-co services GST a pain

Restriction on Time limit for Reporting Invoices on the IRP Portal

Generation and quoting of Document Identification Number (DIN) on communications is mandatory by the West Bengal GST officials

Time limit extended for issuance of order under GST for recovery of tax

CBIC notified late fees waiver for GST final Return GSTR-10

CBIC notified late fees waiver for GST annual return GSTR-9 w.e.f FY 2022-23 onwards

CBIC notified provision for biometric Aadhar Authentication for GST Registration

GST Anti Evasion Ngp-1 detects Rs 8.7 cr ITC fraud

India’s real GDP is projected to grow by 9.1 per cent in 2021-22 (1st RE) and 7 per cent in 2022-23 (2nd AE)

State GST department Pune unit nabs businessman in UP for fraud

GST misappropriation: Rs3.11 lakh crore embezzled in 5 years, Rs 1.03 lakh crore recovered

GST Collection continues the upward trend!

Now Taxpayer can utilize the amount in Cash Ledger of one GSTIN by another GSTIN having same PAN

E-way bills for February 2023 show moderation

CBIC Instruction for Extension of requirement of Health Certificate accompanied with the import of food consignments

Centre slashes windfall tax on diesel, removes it on ATF

SOP for Cancellation of Registration and for Repository of Non-genuine Taxpayers: Delhi GST Dept.

Odisha records 40% growth in GST collection in February

Handloom Weavers demand GST withdrawal

Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022

CBIC empowered Additional Assistant Directors to exercise the power of Superintendent under Service Tax

CBDT notified Income Tax exemption to ‘Insolvency and Bankruptcy Board of India’ u/s 10(46) of the IT Act

Three held in Aadhaar-GST multi-crore bogus billing scam in Gujarat’s Bhavnagar

GST registration: No compromise on required documents

Mastermind in fake GST billing case apprehended in 15 crore fake ITC case

CBIC notified GST council recommendation w.r.t exemption of Rab, other than pre-packaged and labelled

CBIC notified GST council recommendation for rate change of Jaggery/Rab and Pencil sharpeners

CBIC notified GST on RCM basis for Courts and tribunals

CBIC notified 49th GST council meeting recommendation for the government body conduction entrance exam

No input tax credit for liquor sales: West Bengal GST AAR

Centre owes Rs 9,136 cr to Gujarat govt as GST compensation: Desai

GST caught tax evasion on business running in the name of a dead person for 11 months

GST evasion: Megasoft coughs up Rs 5 crore in dues

Verify GSTIN, GST-3B return authenticity before allotting contract, releasing payment: Govt

CBIC may consider e-filing of pleas as GSTAT not ready yet

Dehradun: GST evasion scam of over ₹20 crore detected, 1 held

CGST Bhiwandi Mumbai has arrested Proprietor of firm on for collected but not paid service tax of 2.26Cr

GSTN Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)

GSTN issued Advisory on Geocoding of Address of Principal Place of Business

GSTN issued important advisory on New e-Invoice Portal

49th GST Council meeting recommendation for revocation of GST Registration | amnesty scheme 2023 for revocation of application

Recommendations of 49th GST Council Meeting | GST Amnesty scheme | late fees waiver | GST Rate change

Rationalisation of penalties for late filing of annual GST Returns: 49th GST Council Meeting Outcome

GST on Sugarcane Raab has been reduced to 5% from 18%

Key Recommendations of 49th GST Council meeting

Reduced GST liquid jiggery - 49th GST Council Meeting Outcome

GST Council accepted reports of two group of ministers for pending GST Compensation

14-15 states opposed to the recommendations made by GoM on Appellate tribunals

GST Council deliberating on the recommendations of GoM on GST Appellate Tribunals

Karnataka collected record GST of Rs 6,085 cr in January: CM Bommai

GSTN Introduction of Negative Values in Table 4 of GSTR-3B

New scam in Gujarat: Aadhaar cards used to generate bogus GST numbers

GST Council to deliberate on the GoM report for the constitution of GSTAT

ICAI published a Compilation of Significant Judicial and Advance Rulings in GST

ICAI issued Handbook on Blocked Credit under GST

ICAI 3rd Edition handbook on Exempted Supplies under GST

Gujarat Govt. issued ‘Model GST Audit Manual – 2022’ for officers to conduct GST audit

Option to opt for Composition dealer for FY 2023-24 enable on GST Portal

Unregistered Taxpayer and Composition suppliers allowed to supply their products through E-commerce Platform

GST e-invoice system enabled New validation process for all B2B transactions related to services

Directorate General of Systems & Data Management Launch of New GST Reports in ADVAIT

GSTN Updated Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

GSTN Advisory on taxpayers facing issue in filing GSTR-3B

Option for furnishing Letter of Undertaking (LUT) for Financial Year 2023-2024 enabled on GST portal

From last three consecutive months Karnataka state collected more than 10,000 crore

Additional Director of GST to be exercise as power of superintendent

Man Accused In ₹ 19 Crore GST Fraud Case Gets Bail

Rs 1,49,507 crore GST Revenue collected for December 2022, records increase of 15% Year-on-Year

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016-reg.

GST Council may meet in February; tribunal high on agenda

Recommendation of 48th GST Council Meeting held on 17th December 2022

GST: Here’s everything about government rules, online registration process and required documents

GSTN Advisory to claim ITC of Nov 22 where GSTR-1 due date extended for Nov 22

CBIC extended the due date for furnishing FORM GSTR-1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu

Facility of Automated Drop Proceedings is now available on the GST Portal

Auction for Sale (re-issue) of (i) ‘7.38% GS 2027’, (ii) ‘7.26% GS 2032’, (iii) ‘7.36% GS 2052’

City Union Bank authorised to enable GST payments

₹1,45,867 crore gross GST revenue collected for November 2022, records increase of 11% YoY

Manner of processing and sanction of IGST refunds, withheld and transmitted to the jurisdictional GST authorities

48th GST Council Meeting to be held on 17th December 2022

GSTN enabled 21 banks to make GST payment at GST Portal | Check out list of the Banks

Mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B

CBI arrests a superintendent of CGST for accepting bribe of Rs.one lakh

CBIC amended GSTR-9 Annual Return for FY 2021-22 to give effect of extended period to claim GST ITC

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court

CBIC approved due date extension for filing GSTR3B for one day from 20th October, 2022 to 21st October 2022

Due date extension for GST Return for the month of September 2022

GSTN update on Module wise new functionalities deployed on the GST Portal for taxpayers

GSTN advisory on Re-opening of TRAN Forms to claim Transitional ITC

GSTN soon to Open common portal for filing transitional credit through Tran 1 and Tran 2

Kerala Government is set to Launch Lucky Bill App to curb GST Evasion

CGST Bhiwandi Commissionerate busts a case of non -payment of GST and fraudulent availment of ITC, amounting to Rs. 78 crore

Maharashtra GST busts fake ITC racket worth Rs.231.49 cr

CGST Delhi West officials arrest one for fraudulently availing ITC of more than Rs 50 crore

Generation and quoting of document identification number (DIN) on any communication issued by the officers/staff of the Commercial Taxes Department

E-Invoice made applicable to the taxpayers having Turnover more than Rs.10 crore

GSTN Advisory on Upcoming Changes in GSTR-3B

16 States/UTs have reduced VAT on aviation fuel till now

New GST Rate applicable from today | checkout what is costlier and what get cheaper

CBIC notified GST rate changes as recommended in 47th GST Council meeting

CBIC issued Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B

Removal of negative balance in cash ledgers of some composition taxpayers

CBIC extended due date for filing Form GST CMP-08 for 1st quarter of Financial Year 2022-23

CBIC extended waiver of late fees for furnishing Form GSTR-4 for F.Y 2021-22

CBIC excludes the period from the 1st March, 2020 to the 28th February, 2022 for computation of period of limitation for GST refund

CBIC issued Central Goods and Services Tax (Amendment) Rules, 2022 | Notification No. 14/2022 â€“ Central Tax

CBIC circular for Mandatory furnishing of correct and proper information of inter-State supplies

CBIC Clarification on various issues relating to applicability of demand and penalty provisions under CGST Act, w.r.t transaction involving fake invoices

CBIC Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification

CBIC Prescribed manner of re-credit in electronic credit ledger using FORM GST PMT-03A

CBIC issued circular w.r.t Manner of filing refund of unutilized ITC on account of export of electricity

CBIC Withdrawn Circular No. 106/25/2019-GST dated 29.06.2019 w.r.t to omission of Rule 95A.

CBIC Clarification on various issues pertaining to GST | checkout Circular No. 172/04/2022

Government soon to impose mandatory e-invoicing for units having turnover more than 10 crore

Rs.1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year

GST enabled new feather on GST portal | Now you can check filing frequency of taxpayer

CBDT extends the timeline to update UDINs till September 30, 2022

Recommendations of 47th GST Council Meeting | Late fees waiver | Various Rate changes

GST Council approves various rate changes on recommendation of Group of ministers and fitment committee

GST Council accepts to adopt GoM recommendations for e-way Bill generation for gold, and other precious stones.

Annual return forms for FY22 may be notified with minimal changes | GST council meeting

GST council agreed to allow e-commerce operator to register under composition scheme, Sources

GST Council decides to ease compliance for taxpayers | Outcome of GST council Meeting 28th June 2022

Watch Live Press Conference | Finance Minister to address Media briefing today at 4 P.M in Chandigarh on outcome of 47th GST council meeting

NIC issued a list of GSTINs generating IRN updated on 22-06-22

CBIC extended GST Compensation Cess levy beyond July 2022 till March 2026 | Get Notification

CBIC Updated schedule of CGST rates on goods, as on 01.05.2022 |Download updated schedule.

CBIC waived off late fees for filing GSTR-4 for F.Y 2021-22 | Download Notification

CBIC extended due date for filing GSTR-3B & GST Payment under QRMP Scheme for April â€“ 2022

CGST Thane Commissionerate busts fake Input tax credit racket worth Rs. 8 Crore

GSTN Introduces 6% GST rate for certain goods and its enabled GSTR-1 filing

Telangana Government introduced One-Time Settlement Scheme 2022 w.r.t disputed Indirect Tax | Get full details

GSTN enabled functionality of AATO for the FY 2021-22 on GST Portal

GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore

GSTN advisory for composition taxpayers dated 30th April 2022 w.r.t Negative Liability

Exemption from the whole of customs duty and health cess of Covid related items cannot be denied merely on procedural lapse.

CBIC proposes mandatory GST scrutiny on quarterly basis

NIC enabled 2-factor authentication for logging in to e-way bill and e-invoice system portal

New functionality for filing of application of advance ruling, appeal, etc. by unregistered persons on GST Portal

All time high Gross GST collection in Marchâ€™2022, breaching earlier record of â‚¹ 1,40,986 crore collected in the Month of January 2022

CBIC issued advisory for Introduction of Restoration of Cancelled Registration based on Appellate order

CBIC issued SOP for scrutiny of GST returns for FY 2017-18 and 2018-19

CBIC Issued Toolkit for Anti-evasion/Preventive teams to enhance the efficiency and professionalism of officers

CBIC expanded e-invoice Applicability for small Taxpayers applicable w.e.f 1st April 2022

2 held by Faridabad CGST Commissionerate for issuing fake invoices of over Rs 200 crore and availing involving fraudulent ITC of Rs 31.85 crore

Delhi South CGST unearths fake invoicing racket of Rs 611 crore involving tax evasion of 38.5 crore

Upcoming improvements & enhancement in GSTR-1/IFF on GST Portal - phase II to be deployed soon.

No GST payable on hiring/leasing of buses by APSRTC to Public Transport Division

Govt likely to propose 18% GST on crypto mining, trading entities â€“ CBIC Chairman Vivek Johri

The office of Pr. CCA, CBIC setup â€˜GST Refund Help Deskâ€™ for addressing payment related problems

Haryana Excise & Taxation Department, issued Instructions for enabling Internal Control Mechanism for Refunds in GST.

Haryana Government launches GST KOSH Haryana portal for the Taxpayers and Professionals

Module wise new functionalities deployed on the GST Portal for taxpayers in January 2022

GST Registration can be suspended if more than 10% ITC claimed in GSTR-3B than auto populated ITC in GSTR-2B.

CGST Palghar Commissionerate arrests one for committing GST fraud of Rs 181 crore

CBIC issued Master circular on Recovery and Write-Off of Arrears of Revenue

NIC issued a list of GSTINâ€™s Generating IRN (Invoice Reference Number) | updated till 18-01-2022

DGGI Officials bust network involving fake invoices worth more than Rs 4,500 crore; 1 held

Navi Mumbai CGST Commissionerate busts Rs. 70 Crores Fake GST Input Tax Credit Racket

CBIC issued Guidelines for recovery proceeding initiation in case where difference in GST liability as per GSTR-1 and GSTR-3B.

Central Goods and Services Tax (Tenth Amendment) Rules, 2021

No GST Hike on textile from 5% to 12% | Decided unanimously in 46th GST Council meeting

CGST (Eighth Amendment) Rules 2021 to be implemented w.e.f 1st January 2021.

CGST, Mumbai Special Drive detects Tax Evasion of Rs. 3,500 Crore so far; Rs. 460 Crore recovered

Amendments in E-way bill Rules | Madhya Pradesh GST | Notification F-A-3-08-2018-1-V(85).

Uniform rate of 12% for entire value chain of MMF textiles sector will reduce the compliance burden of the industry players

Government Increases GST rate from 5% to 12% on textiles, footwear and others

CBIC Circular No. 165/21/2021-GST | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices.

CGST Officials unearth input tax credit fraud of around Rs 34 crore involving 7 firms

CBIC Increases GST Rate on Permanent transfer of intellectual property rights from 12% to 18%

Government releases GST compensation â‚¹ 44,000 crore to States and UTs

Only Supplier of goods or service can seek Advance Ruling under GST â€“ MAHA AAR.

GSTN Advisory for taxpayers on Form GSTR-2B

Communicating reason for blocking of GST ITC to the taxpayer, mandatory by the GST Authority.

GSTN issued advisory on Availability of Input Tax Credit (ITC) for FY 2020-21

Garments Sector demands uniform Rate of GST 5% at all garments.

1 arrested by Delhi CGST Officials for fraudulently claiming ITC of Rs 134 crore

GST is payable on full billing amount including employer contribution EPF and ESIC â€“ West Bengal AAR.

CBICÂ ReleasedÂ CGSTÂ RulesÂ 2017Â updatedÂ onÂ 24-09-2021

GST Compliance date for the month of October 2021.

Do really cost to consumer will increase on foods delivered by online food delivery operator like Zomato, Swiggy etc.?

GST-Investigation Wing of CBIC issue instruction w.r.t Issuance of show cause notice in Time Bound Manner;

Government Rescinded exemption notification on import duty of Palm oil, soya bean oil, sunflower seed oil etc.

Hostel Rent less than Rs.1000/- Per day exempted Under GST MAAR in M/S Ghodawat Eduserve LLP

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