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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


Comparison of Casual & Non-Resident Taxable Persons Under GST

Goods and Services Tax : The Goods and Services Tax (GST) framework differentiates between Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (N...

March 21, 2025 1470 Views 0 comment Print

Mandatory ISD Registration Under GST from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST becomes mandatory for businesses with multiple GST registrations under a single PAN...

March 21, 2025 14256 Views 0 comment Print

Transfer of Leasehold Rights In Land Not To Attract GST

Goods and Services Tax : Gujarat High Court rules transfer of leasehold rights in land is not subject to GST, clarifying it as transfer of immovable proper...

March 21, 2025 5748 Views 0 comment Print

All about Rule 86B: GST Electronic Credit Ledger Usage Restrictions  

Goods and Services Tax : Understand GST Rule 86B, which restricts electronic credit ledger usage for tax payments. Learn its applicability, exemptions, and...

March 21, 2025 2046 Views 0 comment Print

Cover Letter for GST Amnesty Scheme 2024 (For Appeal Person) – GST SPL-02

Goods and Services Tax : Learn how to draft a cover letter for the GST Amnesty Scheme 2024. Understand compliance, appeal withdrawal, and tax liability rel...

March 21, 2025 1938 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 588 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 303 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 87 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 81 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 138 Views 0 comment Print


Latest Judiciary


GST assessment order issued without DIN and signature is invalid: AP HC

Goods and Services Tax : Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CB...

March 21, 2025 288 Views 0 comment Print

Madras HC Directs GST Appeal on Non-Taxable Receipts

Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...

March 20, 2025 342 Views 0 comment Print

Madras HC Directs Revocation of GST Registration Cancellations on Compliance of Conditions

Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...

March 20, 2025 660 Views 0 comment Print

Delay Beyond 1 Month in GST Appeals Not Condonable: Chhattisgarh HC

Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...

March 19, 2025 2124 Views 0 comment Print

Proper Service of Notice Crucial for GST Assessment Validity: Madras HC

Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....

March 19, 2025 351 Views 0 comment Print


Latest Notifications


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 147 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 81 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 282 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Uttar Pradesh

Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...

March 17, 2025 234 Views 0 comment Print

Notification No. 10/2025-Central Tax: Territorial Jurisdiction Updates

Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...

March 16, 2025 1050 Views 0 comment Print


Amendment to Schedule ‘A’ of MVAT Act, 2002. Addition of new entry 63 Motor Vehicles for handicapped

December 27, 2013 592 Views 2 comments Print

In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amend the SCHEDULE A appended to the said Act, as follows, namely.

Delhi VAT – Effective date for furnishing of advance information in respect of functions

December 27, 2013 688 Views 0 comment Print

Delhi VAT – Effective date for furnishing of advance information in respect of functions organised in Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels and Open Ground etc.

Implications of tax levied at first point of sales on certain goods under Punjab VAT

December 26, 2013 6557 Views 0 comment Print

In this article the implications of a latest amendment in the Punjab VAT Act, 2005 are analysed, whereby system of single point of taxation has been introduced in respect of certain goods by two notifications dated 13.12.2013, applicable w.e.f 01-01-2014.

Delhi VAT -Reversal of Input Tax Credit in respect of Credit / Debit Note related to discounts

December 26, 2013 3445 Views 0 comment Print

Under Section 10 (1) of the DVAT Act, 2004 where any purchaser has been issued with a credit note or debit note in terms of section 51 of this Act or if he returns or rejects goods purchased, as a consequence of which the tax credit claimed by him in any tax period in respect of which the purchase of goods relates,

Procedure to be followed by Special Auditor for conducting Special Audit under Section 58A of the DVAT Act, 2004

December 26, 2013 3177 Views 0 comment Print

Special Auditor should always mention the name of the dealer, along with its TIN, whose accounts are to be audited and the period of Audit in the covering letter in all communications made in respect of that dealer.

Trade Discount after Issue of Invoice – Is it a Sales Tax ‘Mirage’?

December 25, 2013 32104 Views 0 comment Print

The intent behind this write-up is to discuss the intricacies of several seemingly inconsistent judgements which have made the matter of availing trade discount a discounting issue in itself.

Haryana VAT : Taxability of civil works contracts/ builders and developers

December 25, 2013 14898 Views 0 comment Print

Recently Haryana VAT department has released a circular which might be of interest to the developers & builders across the state and conducting operations in Haryana. The Circular is No. 152/ST-1 dated 7th May, 2013 wherein several aspects in regard to taxability of civil works contracts/ builders and developers are clarified by the department.

Punjab VAT : VAT on iron, steel items slashed

December 25, 2013 1012 Views 0 comment Print

NEW REGIME RESTRUCTURED FOR IRON & STEEL INDUSTRY UNDER THE PUNJAB VAT ACT 2005 LIKELY TO BE INTRODUCED  FROM 01 FEB 2014 Punjab Government has announced to slash VAT rate on Scrap (Melting & Rolling), ingots, billets, blooms or other semi finished goods, finished goods, interstate sales to 2.5% from 4.95% with surcharge of 10% […]

Advance Tax Payment Under Punjab VAT Act,2005

December 25, 2013 7264 Views 1 comment Print

The Punjab Government has introduced the new tax i.e. Advance Tax by making an amendment in the Punjab Value Added Tax Act, 2005 on the import of the certain goods in the State of Punjab. The advance tax is attracted on 30 items the list of the same is enclosed for your kind reference as earlier entry tax was attracted on 26 items but by introduction of advance tax,

MVAT : Regarding Sec. 18(3B) addition of wine

December 24, 2013 466 Views 0 comment Print

The Wine covered by entry 3A of Schedule D of the Maharashtra Value Added Tax Act, 2002, is purchased from the registered dealers within State and tax is paid or has become payable on purchase of Wine at an earlier stage.

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