Gst Act

From enforcement to trust

After process reforms, GST needs road map to shed exclusions

GST arrests may need court nod: What it could mean for taxpayers

A proposed GST rule could shift arrest powers from tax officers to courts. Here's how GST arrests work now and what could possibly change

GST set for next big reform; officers' arrest powers may be scrapped

GST Council is likely to consider this week a sweeping rewrite of GST enforcement that would take arrest powers away from tax officials and require a court order for any arrest, people familiar with the proposal said, in what could become the next major pillar of the government's Next-Generation GST reforms. The GST Council, the apex decision-making body on the Goods and Services Tax (GST), is also likely to consider, at its October 7 meeting, a package of prosecution-related reforms, including raising the threshold for launching criminal proceedings for offences to Rs 5 crore. The proposals also seek to narrow the scope of prosecution provisions so they do not apply to routine disputes over classification, valuation or Input Tax Credit, where businesses and tax authorities may hold differing interpretations of the same transaction, they said. The proposed enforcement changes are part of the government's Next-Generation GST reform agenda, following the major rate rationalisation ...

Govt extends deadline for filing GSTAT appeals by one month till July 31

Extension follows representations over technical issues on the GSTAT portal and a sharp increase in appeal filings as the new appellate mechanism becomes operational

GST collections grow 8.8% to over ₹2 trn in Mar on domestic sales, imports

Gross GST collections grew 8.8 per cent to over Rs 2 lakh crore in March, aided by tax mop-ups from domestic sales as well as imports, government data showed on Wednesday. The gross Goods and Services Tax (GST) mop-up was Rs 1.83 lakh crore in March, 2025. Gross domestic revenues rose 5.9 per cent to over Rs 1.46 lakh crore, while those from imports grew 17.8 per cent to Rs 53,861 crore. Refund issuance during March rose 13.8 per cent to Rs 22,074 crore, the latest data showed. After adjusting refunds, net GST revenues stood at about Rs 1.78 lakh crore, up 8.2 per cent year-on-year. Gross GST revenue for the full 2025-26 (April-March) fiscal recorded a growth of 8.3 per cent to over Rs 22.27 lakh crore. Net revenues, after adjusting for refunds, grew 7.1 per cent to Rs 19.34 lakh crore in FY26.

Telangana High Court reserves order on Fino Bank MD arrest in GST case

Telangana High Court reserves verdict on plea by Fino Payments Bank MD Rishi Gupta challenging his arrest in an alleged ₹10,000 crore GST evasion case linked to merchant transactions

GST 2.0 is 'bachat utsav' for citizens, will boost India's growth: PM Modi

PM Modi said GST 2.0 will cut tax slabs to 5% and 18% from September 22, marking a 'bachat utsav' that simplifies business, reduces prices, and strengthens 'Made in India'

8 years of GST: How automation has changed the refund game for exporters

From manual bonds to auto-processing, India's export refund system has come a long way - but gaps between Customs and GST refunds still remain

Infosys gets relief as DGGI drops Rs 32,403 crore GST demand notice

Infosys said it has received official communication from the GST intelligence authority closing pre-show cause proceedings for financial years 2017-18 to 2021-22

Online gaming firms oppose retrospective 28% GST, not the levy itself

Gaming firms tell Supreme Court they accept 28 per cent GST on entry value but challenge retrospective tax demands based on gross volume rather than real stakes

Bouncing back: April's net GST kitty at fresh high of ₹2.09 trillion

Net receipt from FY25 transactions increases 8%

3 Shemaroo Entertainment staffers get Bombay HC relief in GST case

The dispute originated from an input tax credit (ITC) issue involving Rs 70 crore, which tax authorities alleged Shemaroo had falsely claimed

Protections granted under criminal law apply to Customs, GST Acts: SC 

The court upheld the constitutional validity of arrest and prosecution provisions under GST and Customs

Anticipatory bail applicable to GST, customs law even in absence of FIR: SC

In a significant verdict, the Supreme Court on Thursday held that the provision of anticipatory bail is applicable to the Goods and Services Act and customs law and persons can move courts for pre-arrest bail even if an FIR is not in place. A bench comprising Chief Justice Sanjiv Khanna and Justices MM Sundresh and Bela M Trivedi had reserved the verdict on May 16, last year on a batch of pleas challenging the penal provisions in the Customs Act, the GST Act as being non compatible with the Code of Criminal Procedure CrPC and the Constitution. Pronouncing the verdict, the CJI said the provisions of CrPC and the subsequent law, Bharatiya Nagarik Suraksha Sanhita (BNSS), on issues like anticipatory bail would be applicable to persons under the Customs and the GST Acts. It held that persons facing possible arrest under the GST and Customs Acts are entitled to seek anticipatory bail, even before an FIR is registered. The detailed judgement is awaited. The lead petition was filed by on

IndusInd Bank gets GST demand notice of Rs 21.62 crore for short payment

IndusInd Bank on Tuesday said tax authorities have slapped a demand notice of about Rs 21.62 crore for alleged short payment of GST. The bank has received a communication/demand order on Tuesday from Deputy Commissioner of State Tax, Ahmedabad, Gujarat for various GST issues, IndusInd Bank said in a regulatory filing. The financial impact of the demand is to the extent of Rs 21.62 crore including penalty, it said. The bank will explore filing of appeal against the order, it said.

LIC gets GST demand notice of Rs 57.2 crore for excess ITC availed

Life Insurance Corporation of India (LIC) on Monday said tax authorities have slapped a demand notice of about Rs 57.2 crore on it for excess Input Tax Credit (ITC) availed for the financial year 2020-21. The company has received a communication/demand order on Monday from Assistant Commissioner, Delhi regarding excess ITC availed, LIC said in a regulatory filing. The financial impact of the demand is to the extent of the GST (Rs 31,04,35,201), Interest (Rs 23,13,21,002) and Penalty (Rs 3,10,43,519), it said. There is no material impact on financials, operations or other activities of the corporation, it added.

DGGI Pune uncovers Rs 1,196 cr GST fraud involving multiple pvt firms

The Directorate General of GST Intelligence (DGGI), Pune Zonal Unit, has uncovered a GST fraud amounting to Rs 1,196 crore and has arrested one individual in connection with the case. The investigation, involving searches at multiple locations in Pune, Delhi, Noida, and Muzaffarnagar, has revealed a sophisticated network of bogus companies engaged in fraudulent Input Tax Credit (ITC) transactions, FinMin said in a statement on Wednesday. The accused had set up shell entities with no legitimate business operations, generating fake invoices and e-way bills to create a facade of genuine trade, it said. However, it said, these e-way bills had no RFID movements associated with them, confirming the absence of actual supply of goods. The fraudulent network facilitated the availing and passing of fake ITC worth Rs 1,196 crore. The arrested individual, the director of a private limited firm in Muzaffarnagar, is identified as the mastermind behind the operation, it said. The investigation .

GST evasion of Rs 1.88 trn detected by CGST officers during April-Dec 2024

GST evasion of over Rs 1.88 lakh crore was detected by Central GST officers during April-December 2024, the Lok Sabha was informed on Monday. Minister of State for Finance Pankaj Chaudhary said GST evasion, including ITC fraud cases, in 72,393 cases between April and December stood at Rs 1.88 lakh crore. 132 arrests were made and recovery of Rs 20,128 crore was made during the period. In the 2023-24 fiscal, CGST officials detected GST evasion of Rs 2.30 lakh crore in 20,582 cases. Recovery of Rs 31,758 crore was made and 223 people were arrested. In 2022-23 and 2021-22, GST evasion of Rs 1.32 lakh crore and Rs 73,238 crore was detected by CGST officials, respectively. Under the Goods and Services Tax (GST), taxes are levied under four main slabs 5 per cent, 12 per cent, 18 per cent and 28 per cent. Three special rates of 3 per cent, 1.5 per cent and 0.25 per cent are applicable on gold, silver, diamond and jewellery; cut and polished diamonds and rough diamonds, ...

Senior tax officers can issue directions for early GST recovery: CBIC

The CBIC has said the Principal Commissioner or commissioner level officers can issue directions to recover GST dues before the stipulated three months of serving of demand order. Under the GST law, if a taxable person does not pay the amount specified in an order passed under the CGST Act within three months from the date of service of such order, the tax officer can initiate recovery proceedings only after the expiry of this period. However, in exceptional cases where it is necessary in the interest of revenue, the proper officer, after recording the reasons in writing, may ask a taxable person to pay the amount within a period shorter than three months. The Central Board of Indirect Taxes and Customs (CBIC) said it has been brought to its notice that some of the field formations are initiating recovery before the specified period of three months from the date of service of the order, even in the cases where the taxable person has not been specifically required by the proper ...

Arrest under GST Act should not be based on mere suspicion, says SC

The Supreme Court told the Centre on Thursday that any arrest under the Goods and Services Tax (GST) Act should not be on mere suspicion but has to be based on cogent material and adherence to proper procedure. A bench of Justices Sanjiv Khanna, M M Sundresh and Bela M Trivedi said the material upon which an arrest is made should be verifiable by a magistrate. "An arrest under the Act cannot be on mere suspicion but after proper inquiry and adherence to the procedure laid down under the law. It should be based on material that should be verifiable by the magistrate and certified by the commissioner," the bench told Additional Solicitor General (ASG) S V Raju, who appeared in the court on behalf of the Centre. The ASG replied, "Yes, any arrest made is based on proper material. We do not arrest anybody in the air." The court is hearing a batch of 281 petitions that have challenged various provisions of the Customs Act, the GST Act and the Prevention of Money Laundering Act amid ...