Sponsored
    Follow Us:

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


Retrospective GST Registration Cancellation Can’t Invalidate Genuine ITC Claims: Calcutta HC

Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...

March 25, 2025 99 Views 0 comment Print

Provisional attachment under GST – Justified or a tool to harass taxpayers?

Goods and Services Tax : Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impa...

March 25, 2025 1272 Views 0 comment Print

GST Case Law Compendium- March 25 Edition

Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...

March 25, 2025 1467 Views 0 comment Print

ISD – A Better Way to Distribute ITC among Branches

Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...

March 25, 2025 3177 Views 0 comment Print

GST Appeals and Limitation: A Harsh Reality for Taxpayers

Goods and Services Tax : Missing the GST appeal deadline can result in permanent loss of rights. Learn why courts can’t help and how taxpayers can avoid ...

March 25, 2025 207 Views 0 comment Print


Latest News


GST Compliance Simplification for MSMEs and Small Taxpayers

Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...

March 20, 2025 750 Views 0 comment Print

GST Simplification and Financial Inclusion Updates

Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...

March 20, 2025 348 Views 0 comment Print

Impact of GST Hike on Agricultural Pump-Sets

Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...

March 20, 2025 114 Views 0 comment Print

GST on Jeevan Rakshak Policy: Government’s Position

Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...

March 20, 2025 96 Views 0 comment Print

GST Reduction on Health Insurance: Government’s Stand

Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...

March 20, 2025 162 Views 0 comment Print


Latest Judiciary


GST Appeal Valid if Filed Within 90 Days of Order Communication: Karnataka HC

Goods and Services Tax : Karnataka High Court orders GST appellate authority to hear Takappa's appeal on merits, citing procedural lapses in rejection....

March 25, 2025 60 Views 0 comment Print

Calcutta HC Orders Fresh GST Notice for Lack of specific reasoning

Goods and Services Tax : Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mism...

March 25, 2025 54 Views 0 comment Print

Madras HC allows GST Assessment Appeal for Nirman Enconprojects

Goods and Services Tax : Madras High Court directs appellate authority to hear Nirman Encon's GST appeal, citing lack of opportunity in original assessment...

March 25, 2025 36 Views 0 comment Print

Contractor Cannot Claim Additional GST if Contract Rates Include GST: Kerala HC

Goods and Services Tax : Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim G...

March 25, 2025 63 Views 0 comment Print

GST SCN Pertaining to Separate Entity to Be Addressed as Preliminary Issue: Kerala HC

Goods and Services Tax : Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminar...

March 24, 2025 273 Views 0 comment Print


Latest Notifications


Weekly newsletter from Chairman, CBIC dated 24/03/2025

Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...

March 25, 2025 63 Views 0 comment Print

Issue in filing applications (SPL 01/SPL 02) under waiver scheme

Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...

March 23, 2025 7770 Views 0 comment Print

Kerala GST Introduces Video Conferencing for Hearings

Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...

March 20, 2025 237 Views 0 comment Print

Kerala SGST Introduces Centralised Refund Processing

Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...

March 20, 2025 129 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 17/03/2025

Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...

March 18, 2025 327 Views 0 comment Print


Receipt of Credit Notes from Seller – Impact on Tax Credit of Purchaser under Delhi VAT Act

June 29, 2014 57809 Views 14 comments Print

Delhi, being the trading centre, issuance of credit notes in respect of discounts and incentives by the sellers to the buyers is a common marketing phenomenon. Where the consideration as per the original sale bill is reduced due to offer of discount, incentives, etc., credit note is issued by the seller to the purchaser.

AAR cannot decide whether a supply is inter-State or intra-State

June 27, 2014 975 Views 0 comment Print

Explore the GST jurisdiction ruling for Fichtner Consulting Engineers in Tamil Nadu. Understand IGST, CGST, and SGST implications for inter-state supply.

Delhi VAT – Allocation of court work of 2A-2B mismatch to Special Objection Hearing Authority

June 26, 2014 1798 Views 0 comment Print

In supersession of all earlier orders on the subject, it is hereby decided by the competent authority, only cases where objection is filed by the dealer, shall be dealt by Special Objection Hearing Authority (SOHA). However, cases where only rectification/ review for the mistake which is apparent on the record or where mismatch report as per System becomes NIL after revising the return

Rate of Tax on Scraps of Breads, Biscuits, Chips & cattle feed

June 23, 2014 6345 Views 0 comment Print

Scraps of Breads, Biscuits, Chips, which are the bye products of the food processing industry at the time of manufacturing, and are not traded in sealed pack and which carry labels such as ‘Not for human consumption’ are cattle/animal feed and are covered under Entry No.3 of the First Schedule appended to the DVAT Act, 2004, hence, exempt from levy of VAT.

Rate of VAT applicable on sale of Printed Material content meant for education at a computer institute?

June 23, 2014 7715 Views 0 comment Print

M/s. Unifiers Social Venture Pvt. Ltd., is a registered dealer having TIN 07986916518 and is engaged in sale of printed material content meant for education at computer institute. Content developed in house and being published in the form of books/booklets/printed material to be distributed at the Commercial computer Institute.

VAT Authorities denying Input tax credit on Flimsy Grounds

June 23, 2014 14516 Views 0 comment Print

Denial to grant Input tax credit on Flimsy Grounds by the VAT Authorities without following the settled law laid down by Hon’ble Supreme Court of India and by the High Courts. Every Registered Dealer is the agent of Department of Excise & Taxation as while granting the registration, every registered dealer is authorized to collect […]

GST and the expectation in the Union Budget

June 22, 2014 3474 Views 0 comment Print

Goods and Service Tax is a comprehensive tax levy on manufacture, sale and consumption of goods and services at a national level. Currently, there are 160 countries in the world that have implemented GST. The latest global corporate tax rate study made by KPMG international has found out that the lowest company taxes among the developed economies are still found in the European Union countries.

Maharashtra Budget: Relief in MVAT up to Rs. 10 Lakh but No relief for refund & LBT

June 21, 2014 11315 Views 0 comment Print

Arjuna (Fictional Character): Krishna, on 5th June 2014, Deputy Chief Minister and Finance Minister of Maharashtra State presented the finance budget for the year 2014-15. Taxpayers had many expectations from the budget due to all round changes and upcoming elections.

Delhi Value Added Tax (Second Amendment) Rules 2014

June 17, 2014 3148 Views 0 comment Print

Provide details of goods purchased and reported in Annexure -2A, during preceding tax period but received during the current tax period in Annexure 2A(1), The format of Annexure2A(1) shall be similar to Annexure 2 A. If you have uploaded invoice wise details of purchases in Annexure-2A, then such uploading is not necessary, provided the corresponding seller(s) have also uploaded invoice wise sale details of the transactions.

ICAI suggests Facility to submit Form C, E, F etc. online

June 16, 2014 3249 Views 0 comment Print

Facility to submit Form C, E etc. online Section 6 is charging Section. As per Section 6(2) subsequent inter-state sale transaction taking place by transfer of documents of title to goods, when the goods are in course of movement, are exempt. For this purpose the claimant dealer has to obtain Form E-1 from his vendor […]

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31