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Goods and Services Tax

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.

Latest Articles


Input Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 186 Views 0 comment Print

Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 11376 Views 2 comments Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 465 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 768 Views 0 comment Print

GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 9657 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 279 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 234 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 123 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 57 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 72 Views 0 comment Print


Latest Judiciary


GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...

February 11, 2025 363 Views 0 comment Print

CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 174 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 48 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 297 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 147 Views 0 comment Print


Latest Notifications


Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 417 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 225 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 4818 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 357 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2079 Views 0 comment Print


Detailed analysis of annual budget Delhi 2016-17

May 11, 2016 3688 Views 1 comment Print

This article has been written to give you clarity on the changes introduced through annual budget of Delhi Govt. (2016-17) which was presented on 28-03-2016. The changes which were announced in the budget do not automatically become applicable unless a gazette notification is issued in this regard.

Delhi VAT: Govt mandates display of Registration Certificate

May 10, 2016 3496 Views 0 comment Print

In compliance of Rule 14(3) of Delhi Value Added Tax Rules, 2005 all the ACs/ward incharges are hereby directed to ensure, within their respective jurisdiction, that all the registered dealers, shall prominently display the certificate of registration at their principal place of business and a certified copy thereof at all other places of business in Delhi.

New MVAT Dealers be in Discipline from First Year

May 9, 2016 5683 Views 1 comment Print

Sales Tax Department has started new SAP system and has also been introducing various other changes. And now from 1st May 2016 onwards, changes are made in VAT registration form 101, so what are those changes? Due to this what care dealer should take?

Delhi VAT: Change in rate of VAT in schedules wef 10.05.2016

May 9, 2016 5374 Views 0 comment Print

(a) for the existing row pertaining to serial no. 9, the following row shall be substituted, namely : – Un-manufactured tobacco, tobacco and tobacco products in all forms such as cigarettes (irrespective of form and length), chewing tobacco, gutkha, cigars, hooka tobacco, khaini, zarda, surti, bidis etc.- Twenty paise in the rupee

MVAT: Constitution & Members of Advance Ruling Authority

May 9, 2016 1309 Views 0 comment Print

The Authority shall come into existence with immediate effect and shall function as per the provisions of section 55 of the Maharashtra Value Added Tax Act, 2002 and rule 63 of Maharashtra Value Added Tax Rules, 2005.

MVAT: Designation of Wednesday as Taxpayers’ Day

May 9, 2016 778 Views 0 comment Print

Further, it is declared that Service Cell Meeting of all dealers and their representatives will be held on first Saturday of third month of every quarter (i.e. June, September, December and March) at all the divisional levels.

Unique TIN under MVAT, CST, Luxury Tax, PT & Entry Tax Act

May 9, 2016 6322 Views 0 comment Print

Unique id in the form of Tax Identification Number under MVAT Act, CST Act, Luxury Tax Act and Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002. It is hereby clarified that scheme of Unique TIN is equally applicable to PTRC under The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and to the Maharashtra Purchase Tax on Sugarcane Act, 1962 along with other statutes like VAT, CST, Luxury Tax Acts, and Maharashtra Tax on the Entry of Goods into Local Areas Act, having format of the TIN for PTRC as `27ab0010216P’ and for SCPT as `27ab0010216S’, respectively (ab’ is check digit).

Documents requirement as proof of permanent place of residence for Registration

May 9, 2016 8917 Views 0 comment Print

In view of the above, it is decided that dealer may upload any two documents from the 13 documents mentioned at Sr. No. (1) to (x) of point No. 6 of Table–A of Annexure A annexed to Trade Circular No 7T of 2015 and Sr. No. (xi) to (xiii) mentioned in Trade Circular No. 4T of 2016.

Decoding concept of item code & item name under Delhi VAT

May 8, 2016 4852 Views 0 comment Print

In a move towards GST the Delhi Govt. has issued DVAT amendment rules 2016 on 12-04-2016. These rules have been issued keeping in mind the compatibility which will be required at the time of implementation of GST with effect from a future date which will be known once the constitutional amendment bill is passed in Rajya Sabha

Budget 16: Exhaustive analysis of MVAT, Entry Tax, PT & SCPT Act

May 7, 2016 3052 Views 0 comment Print

Articles deals with Budget 2016 Amendment in 1. The Maharashtra Purchase Tax on Sugarcane Act, 1962(SCPT Act); 2. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (PT Act); 3. Maharashtra Tax on the Entry of Goods into Local Area Act, 2002 (Entry Tax Act): 4. The Maharashtra Value Added Tax Act, 2002 (MVAT Act).

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