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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 1950 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 957 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 1260 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 3822 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 8088 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 5538 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 3384 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 594 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 747 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 891 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 219 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 2010 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 114 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 141 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 186 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 13095 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 5427 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


Notification about composition Scheme for Drug Retailers

November 27, 2008 2972 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 42 of the Maharashtra Value Added Tax Act 2002 [Mah IX of 2005] the Government of Maharashtra hereby amends the Government Notification, Finance Department, No. VAT-1505/CR- 105/Taxation 1 dated the 1st June 2005 as follows namely.

New form no 704 in excel, word and PDF format along with all the schedules

November 21, 2008 19791 Views 5 comments Print

Dear Friends please find attached herewith format/form required for MVAT Audit in Maharashtra ie. form No. 704 in Excel Format, In Word Format and in PDF format released by the department. Download Form No. 704 along with schedules in Excel Format. Download Form No. 704 along with schedules in PDF Format

Element of transaction of sale is pre-requisite for levy of sales tax

November 19, 2008 2211 Views 0 comment Print

Haleema Zubair, Tropical Traders Vs. State of Kerala (Supreme Court of India)- The business activities relating to transaction of M/s. Poseidon Food Company unless otherwise proved cannot bring the appellant within the purview of definition of `dealer’. If she was not a dealer, the professional fees earned by her would not be exigible to payment of sales tax; only because the appellant happens to be the proprietress of M/s. Tropical Traders also.

Remove VAT on Perishable Goods, Centre Tells States

October 23, 2008 900 Views 1 comment Print

Union Minister of State for Food Processing Industries Subodh Kant Sahai today urged the states to remove Value Added Tax (VAT) on perishable goods and peg it below four per cent on non-perishable items to encourage food processing industry. Around 15 companies have already brought in 106.4 million US dollar foreign direct investments into the country’s food processing sector, Sahai said while addressing Investors’ Meeting for Development of Food Processing Sector in Andhra Pradesh.

E-filing of Return for some more dealers under Maharashtra VAT

August 30, 2008 478 Views 0 comment Print

Notification No. VAT/AMD-1007/ IB/Adm-6 dated 30.08.2008 the registered dealers whose tax liability during the previous year had exceeded Rs. one lakh, shall in respect of the period starting on or after 1st July 2008; the registered dealers whose entitlement for refund during the previous year had exceed Rs. Ten lakh, shall in respect of the period starting on or after 1st July 2008;

Steel Authority of India Ltd. Versus Sales Tax Officer (Supreme Court)

August 9, 2008 1927 Views 0 comment Print

A bare reading of the order shows complete non-application of mind. As rightly pointed out by learned counsel for the appellant, this is not the way a statutory appeal is to be disposed of. Various important questions of law were raised. Unfortunately, even they were not dealt by the first appellate authority.

Circular for extention of MVAT Audit Report Submission Date

July 31, 2008 2612 Views 0 comment Print

No.VAT/MMB-1006/152/Adm-3(Adm-6) Mumbai, dt. 31.07.2008 The Hon’ble High Court has dismissed the Writ petition No. 2000 of 2007 and allied petitions regarding Form 704. The date for filing of Form 704 was extended by the High Court to 30th June 2008. Accordingly, a trade circular cited at reference 13 was issued and the date for filing of Form 704 in respect of the year 2005-06 and 2006-07 was extended to 30th June 2008.

Trade Circular No. 25T of 2008 on Business Audit under MVAt dated 23/07/2008

July 23, 2008 2448 Views 0 comment Print

As expressly mentioned in Section 22, the primary object of business audit is to promote compliance with law. Business audit is a device with the Department to ascertain and ensure compliance of laws that are implemented by the Department. At a practical level, the object of audit is to ascertain the correctness of returns and to identify inadequacies in returns, if any when checked against the books of account and the circumstances of the business. If the returns are not filed then, the audit officer is expected to quantify the liability of the dealer and enforce recovery. (Trade Cir. No. 25 T of 2008)

Professional tax may raise to Professionals

July 18, 2008 1358 Views 0 comment Print

Doctors, lawyers and other professionals —both salaried and self-employed— may now have to pay a higher professional tax. Acceding a long-pending demand of the state governments, the Centre has decided to raise the ceiling on professional tax from Rs 2,500 to Rs 7,500 per annum. The Union Cabinet is expected to take up the proposal on Thursday.

MVAT Audit due date extended

June 30, 2008 1631 Views 0 comment Print

MVAT Audit Due date extended to 31St July 2008 for Financial Year 20005-06 and 2006-07. 1. The Hon’ble High Court has dismissed the Writ petition No. 2000 of 2007 and allied petitions regarding Form 704. The date for filing of Form 704 was extended by the High Court to 30th June 2008. Accordingly, a trade circular cited at reference 13 was issued and the date for filing of Form 704 in respect of the year 2005-06 and 2006-07 was extended to 30th June 2008.

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