Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
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Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable n...
Goods and Services Tax : Kerala High Court upholds the dismissal of a writ petition, ruling that the common portal can be used for GST order communications...
Goods and Services Tax : Delhi High Court restores GST registration in Rajdhani Trading Co. vs Principal Commissioner case, citing violation of natural jus...
Goods and Services Tax : Detailed analysis of the Delhi High Court judgment in Ace Cardiopathy Solutions Pvt Ltd Vs Union of India, addressing issues with ...
Goods and Services Tax : Detailed analysis of Delhi High Court's judgment on cancellation of GST registration due to non-filing of returns. Key implication...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
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Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
CIRCULAR NO. 28 of 2015-16 In partial modification to this department’s Circular No.26 of 2015-16 on the subject cited above and in exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules, 2005 read with section 9(2) of Central Sales Tax Act, 1956, I, S.S.Yadav, Commissioner, Value Added Tax, do hereby extend the last date of filing of online return in Form 9 for the year 2014-15, prescribed under Rule 4 of Central Sales Tax (Delhi) Rules, 2005 to 15/12/2015.
This document will give blue print on various return forms, mode of filing return and at last the processing of returns and corrections in filed return. As of now almost all the States and Central Govt. has prescribed online filing of returns along with relevant annexures. This article has been written to give clarity on likely procedures in filing e-return, various new features of e-returns under GST and also make comparison with existing returns under State and Central Acts.
Kerala High Court held In the case of Flipkart Internet (P.) Ltd. vs. State of Kerala that It is well settled that show cause notices issued by statutory authorities particularly in case of imposition of penalty on an assessee, cannot pre-determine the guilt of an assessee.
No. F.3(18)/Fin(Rev-I)/2015-2016/DS-VI/886 In exercise of the powers conferred by sub-section (3) and( 4) of section 13 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), and all other powers enabling it In this behalf, the it. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Central Sales Tax (Delhi) Rules, 2005, namely: –
As per the provisions of section 86(3) of the MVAT Act 2002 a dealer, liable to pay tax under the Act, is required to issue to the purchaser either a tax invoice or a bill or a cash memo. Such tax invoice, bill or cash memo should be serially numbered, signed and dated by him or his servant, manager or agent.
Meaning of Works Contract in TN VAT: Sec 2(43) defines as Works Contract includes any agreement for carrying out for cash, deferred payment or other valuable consideration, building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.
CIRCULAR NO. 27 of 2015-16 However, the tax due shall continue to be paid in the usual manner as per the provisions of section 3(4) of the Delhi Value Added Tax Act, 2004. The dealers filing the returns through digital signature need not file hard copy of the return/Form DVAT-56.
India is all set to introduce a tax reform—the goods and services tax (GST). Apart from creating a unified market across India, GST will help make India’s manufacturing competitive by cutting high logistics and warehousing costs. A supply chain is the network of all the individuals, organizations, resources, activities and technology involved in the creation and sale of a product, from the delivery of source materials from the supplier to the manufacturer, through to its eventual delivery to the end user. The supply chain segment involved with getting the finished product from the manufacturer to the consumer is known as the distribution channel.
Please find below a compilation of queries received by us in response to Notes related to LBT Exemption put up on our website along with related opinions from our side . While care has been taken to comprehend the issue alongside applicable legal provisions, it is submitted that considering the fact of frequent changes in LBT laws and likelihood of issuance of further clarifications by the Authorities, users of information published in this FAQ should note that the opinions expressed do not constitute legal advice and users are therefore advised to refer the matter to us for personal interaction about all aspects of the issue involved.
· Common return for CGST, SGST, IGST, and Additional Tax. · Every registered dealer required to file the return even if turnover is NIL. · UN Agencies need to file the return only in the month of Purchases. · Govt. agencies, PSU, others etc exclusively dealing in NIL/Non GST Goods/Exempted goods or services would neither required to take registration and nor required to file the returns.
