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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


Perils of over submission: A Fatal Pitfall in GST Litigation

Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...

February 13, 2025 3 Views 0 comment Print

GST Arrest Procedure: Grounds Now Required in Writing

Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...

February 13, 2025 432 Views 0 comment Print

A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 702 Views 1 comment Print

Input Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 1083 Views 0 comment Print

Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 13086 Views 5 comments Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 72 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 198 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 123 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 135 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 204 Views 0 comment Print


Latest Judiciary


GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 51 Views 0 comment Print

SLP Against TNVAT Order Pending, HC Sets Aside Section 19(5)(c) Order

Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...

February 13, 2025 54 Views 0 comment Print

Calcutta HC condoned delay in GST appeal, citing S.K. Chakraborty precedent

Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...

February 13, 2025 39 Views 0 comment Print

West Bengal AAAR Denies GST Exemption on Land Lease Premium

Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...

February 12, 2025 117 Views 0 comment Print

No GST Penalty for Goods Description Mismatch Without Tax Evasion Intent

Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...

February 12, 2025 183 Views 0 comment Print


Latest Notifications


GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...

February 13, 2025 93 Views 0 comment Print

GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 360 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 474 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 255 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 5019 Views 0 comment Print


MVAT – Grant of Administrative relief to unregistered dealers

August 30, 2011 11352 Views 0 comment Print

In supersession of all previous instructions in this behalf, now it has been decided that the delay in obtaining certificate of registration beyond 5 years shall be treated as an attempt to evade or to delay the payment of legitimate tax. The dealers who have remained un­registered for a period exceeding 5 years shall not be entitled to get any Administrative Relief.

Jammu and Kashmir removes VAT on state-made goods traded across LoC

August 28, 2011 5704 Views 0 comment Print

Jammu and Kashmir Governor N N Vohra has promulgated an Ordinance introducing amendments to the VAT Act, 2005, making cross Line of Control (LoC) trade tax-free for goods manufactured in the state. The Ordinance was promulgated by the Governor yesterday on the recommendations of Chief Minister Omar Abdullah as the Assembly is not in session.

Andhra Pradesh PT Payment–Due Date changed

August 24, 2011 91201 Views 14 comments Print

Andhra Pradesh Professional Tax department has revised the date for Monthly PT remittance to 10th of every month (It used to be 15th). In exercise of the powers, conferred by section 30 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1957, the Governor of Andhra Pradesh herby makes the following amendment to the Andhra Pradesh Tax on Professions, Trades. Callings and Employments Rules, 1987, as subsequently amended from time to time.

Govt approves creation of portal ‘Goods and Service Tax Network’ (GSTN)

August 23, 2011 2287 Views 0 comment Print

The Empowered Committee of State Finance Ministers gave its in-principle approval for creation of a portal, ‘Goods and Service Tax Network’ (GSTN), which is expected to provide an interface to all stakeholders, and avoid evasion in indirect taxation systems. A special purpose vehicle (SPV) will be set up for introducing the information technology infrastructure (GSTN), which is based on recommendations made by a group chaired by Nandan Nilekani.

Maharashtra VAT – Refund Of Security Deposit Made During Registration

August 20, 2011 23559 Views 0 comment Print

1. Presently, deposit of Rs. 25,000 made at the time of registration is allowed to be adjusted against tax liability of the period in which registration was granted and in the subsequent year. 2. From 1 May 2011 such adjustment will not be allowed and the dealer is required to file claim for refund of such deposit.

Powers of Inspection, Search & Seizure under Punjab VAT Act, 2005

August 15, 2011 2795 Views 0 comment Print

Power of inspection, search, and seizure can be easily found to be in every taxation law. The purpose of these powers is always to detect any tax evasion on the part of dealers but these powers are always ancillary to the power of collection of tax of the State and are provided only for the proper collection of tax. While exercising these powers one must keep in mind the objects of such powers.

MVAT- Delegation of powers under section 64 (36) and (4) to Deputy Commissioner of Sales Tax , Mum-VAT-E-610

August 9, 2011 1329 Views 0 comment Print

In exercise of the powers conferred by sub-section (6) of section 10 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Commissioner of Sales Tax, Maharashtra State, Mumbai, is hereby pleased to delegate the powers and duties under sub-sections (3) and (4) of section 64 of the Maharashtra Value Added Tax Act, 2002 and rule 69 of the Maharashtra Value Added Tax Rules, 2005 to the Deputy Commissioner of Sales Tax, MUM-VAT-E-610 for the period during which such authority continue to hold such post.

States FMs panel on GST to meet on Aug 19

August 4, 2011 1043 Views 0 comment Print

Empowered Committee of State Finance Ministers on GST, under its new chief Sushil Modi, will meet on August 19 to discuss various issues related with the roll out of the ambitious indirect tax regime.

PT Circular 12T of 2011 on Relief in Profession Tax to Mathadi Mandal, Mathadi kamgar etc in Maharashtra

August 4, 2011 1980 Views 0 comment Print

PT Circular 12T of 2011 on Relief in Profession Tax to Mathadi Mandal, Mathadi kamgar etc.

Maharashtra VAT – Additional Instructions for Filling Annexures to Form 704

August 4, 2011 5788 Views 0 comment Print

1. In annexure-J section-1 (supplement), enter details of Customerwise Local sales in Maharashtra state. Please enter dealerwise sale. Do not enter transition wise sale. 2. In annexure-J section-2 (supplement), enter details of Supplierwise Local purchase in Maharashtra state. Please enter dealerwise purchase. Do not enter transition wise purchase.

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