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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


Understanding Of ‘As Is Or As Is Where Is’ Basis in GST

Goods and Services Tax : CBIC clarifies 'As Is or As Is Where Is' basis for GST regularization, addressing payment at lower rates or exemptions without ref...

December 13, 2024 1791 Views 0 comment Print

Role of GSTR 2A in Ensuring GST Compliance and ITC Accuracy

Goods and Services Tax : Learn how GSTR-2A ensures GST compliance, prevents tax evasion, facilitates ITC accuracy, and aids in reconciliation, audits, and ...

December 12, 2024 936 Views 0 comment Print

Is Provision of Section 16(4) of CGST Act 20174 arbitrary and capricious?

Goods and Services Tax : Madhya Pradesh HC declares Section 16(4) of CGST Act unconstitutional, emphasizing taxpayer rights, ITC claim fairness, and legisl...

December 12, 2024 1218 Views 0 comment Print

GST Case Law Compendium- December 2024 Edition – 19 Key Rulings

Goods and Services Tax : Explore 19 key GST case rulings from High Courts, including issues like provisional attachment, SCNs, ECL blocking, GST registrati...

December 12, 2024 3792 Views 0 comment Print

GST Annual Return: What’s New And What To Watch Out For In FY 2023-24

Goods and Services Tax : Learn how to avoid common GSTR-9 and GSTR-9C filing mistakes for FY 2023-24. Stay compliant and avoid penalties with expert tips a...

December 11, 2024 7887 Views 0 comment Print


Latest News


Empanelment of CAs/Cost Accountants for GST Audit in Rajasthan

Goods and Services Tax : Expression of Interest for empanelment of Chartered/Cost Accountants for GST special audit under Section 66 of RGST/CGST Act, 2017...

December 13, 2024 4425 Views 0 comment Print

Webinar on Special Considerations for Filing GSTR-9 & GSTR-9C for FY 2023-24

Goods and Services Tax : Join CA Sachin Jain on Dec 18 for a YouTube live webinar on filing GSTR-9 and GSTR-9C. Learn tips, avoid errors, and simplify GST ...

December 13, 2024 3330 Views 0 comment Print

GST/IGST Collection & Compensation for States

Goods and Services Tax : Details on GST/IGST collection over five years and state-wise compensation released. Discussion on GST on health insurance also in...

December 11, 2024 588 Views 0 comment Print

GST on Medical Devices And Diagnostics

Goods and Services Tax : The Ministry of Finance discusses GST on medical devices, diagnostics, and healthcare services, including exemptions for clinical ...

December 11, 2024 741 Views 0 comment Print

Year-wise and State-wise GST collection (2017-2024)

Goods and Services Tax : Explore GST collections and revenue allocation trends from 2017 to 2024, including Union and State shares, steps to address revenu...

December 11, 2024 885 Views 0 comment Print


Latest Judiciary


GST: Madras HC Orders Reassessment for Ignoring Submitted Evidence & Hearing Request

Goods and Services Tax : Madras High Court sets aside GST assessment order for L&T Finance citing lack of personal hearing and directs reconsideration with...

December 13, 2024 207 Views 0 comment Print

No need to reverse IGST Credit used for payment of CGST & SGST: Calcutta HC

Goods and Services Tax : Calcutta High Court invalidates assessment order in Cosyn Limited case, directing a refund of the 10% pre-deposit made under inter...

December 13, 2024 942 Views 0 comment Print

HC Directs GST Payment and Compliance for Consideration of Revocation Application

Goods and Services Tax : Orissa High Court directs conditional acceptance of GST return revocation application, addressing delay and compliance with tax du...

December 13, 2024 105 Views 0 comment Print

Madras HC Orders 25% Tax Deposit for Non-Compliance in GST Adjudication

Goods and Services Tax : Subsequently, a Show Cause Notice was issued to the petitioner in Form DRC-01 on 31.10.2023. A personal hearing was offered on 15....

December 13, 2024 132 Views 0 comment Print

Madras HC condoned 78-day delay in filing appeal under GST framework

Goods and Services Tax : Madras HC condones 78-day delay in GST appeal and directs the Appellate authority to decide on merits after considering petitioner...

December 13, 2024 180 Views 0 comment Print


Latest Notifications


Extension of GSTR-3B Filing Deadline for Murshidabad, West Bengal

Goods and Services Tax : Due date for October 2024 GSTR-3B filing for Murshidabad, West Bengal, extended to 11th December 2024 vide GST Notification No. 30...

December 11, 2024 768 Views 0 comment Print

Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24

Goods and Services Tax : GSTN issues Clarifications on discrepancies in Table 8A and 8C of GSTR-9 for FY 2023-24 due to ITC reporting changes. ...

December 10, 2024 13035 Views 0 comment Print

Aadhaar Authentication for GST Registration in Haryana, Manipur, Meghalaya & Tripura

Goods and Services Tax : Advisory on New biometric Aadhaar authentication and document verification procedures for GST registration applicants in Haryana, ...

December 8, 2024 342 Views 0 comment Print

Advisory on mandatory Sequential Filing of GSTR-7 Returns

Goods and Services Tax : Understand the mandatory sequential filing of GSTR-7 returns from October 2024 under Notification No. 17/2024. Learn filing requir...

December 5, 2024 5418 Views 0 comment Print

Amendment to GST Circular on Adjudication of DGGI Cases

Goods and Services Tax : Circular amends the adjudication process for DGGI show cause notices with all-India jurisdiction for certain GST officers....

December 4, 2024 5727 Views 0 comment Print


Mvat – Mandatory filing of e-return, Acceptance of returns/challans not containing valid TINs

May 11, 2009 8047 Views 0 comment Print

As the banks shall not be accepting returns or the corresponding tax payments from such dealers and as they shall not be able to get themselves registered for e-services, their physical returns shall be accepted by the Sales Tax Department.

Relaxation of due date for uploading MVAT e_returns for period ending March 2009

April 30, 2009 2332 Views 0 comment Print

In April 2009, dealers with six monthly tax liability are also being covered under the scope of e returns for the period ending 31st March 2009. Thus, in the month of April 2009, all the VAT dealers in Maharashtra would be uploading e returns. Perhaps, this could be first time in the history of Indian taxation, that such a large number of dealers would be filing e returns.

Uploading of MVAT electronic returns by refund claimants and ‘nil’ return dealers

April 21, 2009 1484 Views 0 comment Print

Trade Cir. 15 T of 2009 In Trade Circular No 16T of 2008, a relaxation had been granted that in view of the difficulties likely to be faced by the dealers in the initial stages, the dealers were allowed to upload the e returns within 10 days from the due date for the filing of respective return. This concession was applicable only for the returns to be filed for the months of May 2008 to September 2008.Such e returns uploaded within 10 days from the due date were not to be treated as late, if the payment of due tax was made before the due date of the paper returns.

Problems in E-return filing due to discrepancies in TINs or otherwise

April 20, 2009 1069 Views 0 comment Print

In order to file electronic returns, the dealers are required to enroll themselves for the e services offered by the Department. It is noticed that some of the dealers have approached sales tax department with their difficulties regarding e enrollment or e filing of returns. The difficulties encountered by these dealers have been given due consideration.

Grant of Administration Relief to unregistered dealers under MVAT Act

April 18, 2009 3128 Views 0 comment Print

The State Government vide Government Resolution referred to at Serial No.2 above, delegated powers of grant of Administrative Relief in respect of Acts administered by Sales tax Department mentioned therein, to the Commissioner of Sales Tax with powers to re-delegate further to subordinate authorities.

GST to be aligned with foreign trade after April 1, 2010

April 17, 2009 603 Views 0 comment Print

The new foreign trade policy, which is being prepared by the commerce ministry, will be aligned with the Goods and Services Tax (GST) only after implementation of this indirect tax mechanism. The new policy is likely to be announced by the next government at the Centre by mid-2009, while the GST is likely to be […]

MVAT Rate of tax on Timber is 12.5% from 1st April 2009.

April 15, 2009 2062 Views 0 comment Print

You are aware that by the Government notification cited at reference (1) above, the rate of tax on Timber [under Entry 108(2) of schedule ‘C’ appended to the Maharashtra Value Added Tax Act, 2002] for the period 1st April 2008 to 31st March 2009 was reduced to 4 per cent. Thus, with effect from 1st April 2009 the rate of tax on Timber shall be 12.5 per cent.

Extention of date for existing mannual system for accepting applications for declarations till 30/06/2008: MVAT Cir-12T of 2009

March 31, 2009 550 Views 0 comment Print

This circular cannot be made use of for legal interpretation of provisions of law. If any member of the trade has any doubt, he may refer the matter to this office for clarification.

Sony India Pvt. Ltd. Versus Commercial Tax Officer & Anr (Supreme Court)

March 28, 2009 859 Views 0 comment Print

Similar goods manufactured in India and sold by other dealer like Samsung, LG etc. in Tamil Nadu are being taxed at 12% after 27.03.2002. However, the petitioners (assessee) herein alone are now required to pay tax at 20%. Presently, the Act imposes a higher rate of 20% on sales tax whereas other similar goods suffer sales tax at 12% -Liability of sales tax on imported goods transferred to warehouses.

Trade Cir-11T of 2009 – Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005

March 26, 2009 775 Views 0 comment Print

TRADE CIRCULAR Mumbai, Dt.25.03.2009,     No.LTR-2009/ 1/Adm-29/ B-139  ,         Trade Cir. No. 11 T of 2009 Sub: Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005. Ref: 1) Notification No.LTA-1090/ 179/ Taxation-2 dated 21st January, 1992. 2) Notification No.LTA-1090/ CR-47/ Taxation-2 dated 18th November, […]

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