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 : Learn about GST detention and provisional release process under Section 129 of CGST Act, 2017, including forms, penalties, and ste...
Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...
Goods and Services Tax : Kerala HC's IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax framewor...
Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...
Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...
Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : Allahabad High Court held that cancellation of GST registration without following condition prescribed under Rule 21 of GST Rules ...
Goods and Services Tax : Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sh...
Goods and Services Tax : Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatemen...
Goods and Services Tax : Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details cour...
Goods and Services Tax : Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and direc...
Goods and Services Tax : Learn about the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including appeal filing, hearings, and other ke...
Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....
Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...
Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Already so controversial bill of Goods and Service Tax (GST) had another controversy attached to it when The Empowered Committee (EC) of State Finance Ministers decided to incorporate Goods and Services Tax Network (GSTN), a Section 25 (not-for-profit), non-Government, Private Limited Company to provide IT infrastructure for implementation of GST. The main objective associated with formation of GSTN was creation of database.
Constitutional amendment bill for levying Goods and services tax has already been passed in loksabha. Had it not been for the rigid stand of the opposition the same would have been passed in the monsoon session of the parliament held in august 2015. Past apart, with the current business mood along with support from the states and sheer determination of the central government to bring the revolutionary tax reform at the earliest date possible,
CIRCULAR NO. 26 of 2015-16 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 31/10/2015.
No.F.3(352)Policy/VAT/2013/818-829 Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section(1) read with subsection (2) and (3) of section 70 and sub-section (2) of section 59 of Delhi Value Added Tax Act, 2004, notify that the Form DP-1 shall be submitted online by all the dealers latest by 21/10/2015. The form shall be filed by dealers registered upto 30/09/2015.
No.F.3(515)/Policy/VAT/2015/805-816 , Commissioner, Value Added Tax in exercise of the powers conferred under section 27 of the Delhi Value Added Tax Act,2004, do hereby extend the last date for filing of online returns for the 1st quarter of the year 2015-16, in Forms EC-H and EC-111 to 15/10/2015.
CA Vinod Kaushik Introduction: Almost all the dealers registered under Delhi VAT must have faced heat from their buyer due to mismatch in the sales shown by seller and purchased booked by buyer. This concept is commonly called as mismatch in form 2A and 2B which is creating trouble for the buyers and department in […]
It is well settled that Goods that are subject matter of tax under Entry 54 of the State List can be Tangible goods or even Intangible goods like Trademarks, Patents, Copyrights, Software (Canned /Off-the-shelf software), Technical Knowhow, etc. VAT is payable on their sale or even if there is a transfer of right to use goods falling in Article 366(29A)(d) of the Constitution which deems such transactions as Sales.
Vide Notification No.23/H.A.6/2003/S.60/2015 dated 24th September, 2015 the State of Haryana has amended Rule 49A of Haryana Value Added Tax Rules, 2004 in what appears as a fresh effort to rope more developers to opt for the 1% composition / Lumpsum scheme by introducing few changes and allowing fresh 60 Days to join this Notification from 24th September, 2015 itself.
Notification No. 22/ST-1/H.A.6/2003/S.59/2015 dated 7th September, 2015 will have a significant impact on the Haryana VAT Payers and Buyers of Haryana Goods outside the state of Haryana. The issue is in relation to restricting the input tax credit only to the extent of Output tax liability for dealer engaged in Interstate Sale of Goods.
In order to settle at rest confusion regarding meaning of Turnover for eligibility under LBT exemption, now a clarification has been issued by Urban Development Department (UDD) vide Notification No. LBT. 2015 / C.R. 42 / UD-32 dated 15 September 2015 in Maharashtra. The UDD has stated that the turnover of the dealer within the municipal corporation area is required to be considered.
