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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 144 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 11232 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 426 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 732 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 9621 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 348 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 288 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 4812 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 2070 Views 0 comment Print


Relief for small traders in small towns-Punjab Small Traders Rahat Scheme, 2014

February 14, 2014 13176 Views 3 comments Print

Punjab Government u/s 8-A of the Punjab VAT Act, 2005 has legislated Punjab Small Traders Rahat Scheme, 2014. This scheme has been legislated for the retailers of small towns which falls in the Class-II and Class-III categories notified separately for this purpose.  

MVAT- Revised Procedure for application of Declaration Forms & Suggestions

February 12, 2014 35775 Views 1 comment Print

CA Mukund Abhyankar Sales Tax Department has changed the procedure for application of Declaration Forms w.e.f. 01.02.2014 vide Circular No.4T of 2014  Dated :- 28.01.2014 Existing Procedure for online applications upto 31.01.2014 Upto 31.01.14, the e-application form was simple and the dealer had to provide basic information such as TIN no. and Name of the […]

Punjab & Haryana High Court also stays section 62(5) of Punjab VAT Act, 2005

February 12, 2014 1089 Views 0 comment Print

Recently Supreme Court in Amrit Banaspati Company Pvt Ltd vs State of Punjab WP(c) No. 69 of 2014 has stayed the implementation and operation of section 62(5) of Punjab VAT Act, 2005 which provides for pre-deposit of 25% of additional demand before entertainment of any appeal.

Haryana VAT – A Hurting Amendment to Builders and Property Buyers

February 11, 2014 4558 Views 3 comments Print

Haryana VAT Circular dated 10.2.2014 on Builders – Takes a U-Turn on Valuation under Composition scheme to hurt the Builder’s and Property Buyers by Including the Land Value in the Total Taxable Value Haryana VAT has released a circular yesterday which amends the earlier circular No. 952/St-1 dated 7-5-2013 regarding the valuation of taxable value […]

Invitation of suggestions forby the sales tax department in view of revamping of automation system of Sales Tax Department

February 6, 2014 760 Views 0 comment Print

The existent automation system of the sales tax department encompasses various functional modules of automation like Registration, Returns, Recovery, Refunds and Assessment etc. Each of the Modules has been developed on the concept of automation of physical processes underlying each of the functionalities. The Department has also established its own web site for an interface with the tax payers and has provided various e services to them.

PVAT : Reduced rate of tax on Iron and Steel made applicable from 01.02.2014

February 1, 2014 2296 Views 0 comment Print

Punjab Value Added Tax – Reduced rate of tax now made applicable from 01.02.2014– stock as on 31.01.2014 to be declared  In a public notice issued today on the website of the Department it now has been clarified that reduced rate of tax on iron and steel goods at the rate of 2.5% will now […]

Rate of tax reduced on iron and steel goods-Rules 21,54 of Punjab VAT Rules amended

January 31, 2014 15608 Views 0 comment Print

Punjab Government has notified reduced rate of tax on Iron and steel goods as defined u/s 14 (iv) of Central Sales Tax Act, 1961 from 4.5% to 2.5% except on Non-CENVAT paid scrap.

DVAT – Extension of date for filing of third quarter return of 2013-14

January 31, 2014 4677 Views 0 comment Print

n partial modification of Circular No.31 dated 31/12/2013 of 2013-14 and in exercise of the powers conferred under rule 49A of the Delhi Value Added Tax Rules, 2005, I, Prashant Goyal, Commissioner, Value Added Tax, do hereby extend the last date for filing of third quarter return of 2013-14 to 07/02/2014.

A Sigh of relief for the CST Dealers

January 31, 2014 2228 Views 0 comment Print

CA Lalit Bajaj At present, for obtaining declaration or certificates under the Central Sales Tax Act, 1956, the dealer submits/uploads application called SOR (Statement of Requirement) electronically. This SOR is processed by the Central Repository Officer and if found in order the statutory declarations/forms are approved and sent through post. The physical dispatch of these […]

FAQ for dealers requesting for CST Forms

January 30, 2014 2983 Views 0 comment Print

FAQ for dealers requesting for CST Forms in Maharashtra 1. Where do I get the New Template of SOR? Answer- To download the new SOR template, please visit http://www.mahavat.gov.in/Select: ‘Downloads’ And Click on ‘Forms’. On the ‘Electronic Forms’ page, click on the New SOR Template. 2. May I require separate log in ID for availing […]

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