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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


Section 34: GST Debit Note – Meaning, Issuance and ITC Rules

Goods and Services Tax : Learn about GST debit notes, their issuance, reporting, and ITC claims. Understand the rules, time limits, and impact on supplier ...

March 23, 2025 102 Views 0 comment Print

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 1866 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 31686 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 9852 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 2166 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 624 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 306 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 93 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 141 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 336 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 348 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 672 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 2190 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 369 Views 0 comment Print


Latest Notifications


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 1290 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 159 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 84 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 291 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 240 Views 0 comment Print


DVAT – If turnover exceeded Rs.10 Crore during 2012-13 file audit report in Form-AR-1 upto 15-11-2013

July 2, 2013 4443 Views 0 comment Print

the dealers whose turnover exceeded Rs.10 Crore during 2012-13 shall have to file audit report in Form-AR-1 upto 15-11-2013. Therefore, all the officers of VAT Audit Branch, KCS Branch, Spl. Zone Branch and other Wards are advised to carry out the audit of the business affairs of the dealers having GTO more than Rs.10 Crore for the year 2012-13 after 15-11-2013. However, audit for period prior to 2012-13 can continue as per the notice issued.

Sales Tax Clauses on Sales Bill, Order, Confirmation etc.

July 2, 2013 4539 Views 0 comment Print

R. Kumar, B.Com. MBA (Finance) VAT/SALES TAX CLAUSES VAT/Sales Tax clauses form an important part of sales documentation viz. offer, quotation, order confirmation, Invoices, Purchase Order etc.  VAT/Sales tax being an indirect tax is statutorily eligible to be passed on to the customer.  However, unless customer is also bound contractually, it will be difficult to […]

Maharashtra VAT : Electronic Uploading of Form 424

July 1, 2013 9014 Views 0 comment Print

Commissioner of Sales Tax, Maharashtra State hereby provides that the dealers, who are liable to file return as per the provisions of clause (d) of sub-rule (1) of rule 40 of the Maharashtra Value Added Tax Rules, 2005 shall electronically upload the return in Form 424 provided on the web-site of the Sales Tax Department.

Registration Procedure under Gujarat Value Added Tax Act, 2003 for Companies

June 30, 2013 83276 Views 31 comments Print

As per provision of Sec. 21 of the Gujarat Value Added Tax Act, 2003 a dealer is required to obtain compulsory registration when his total turnover in a particular financial year exceeds Rs. 5 lacs (including OGS, tax free sale and export) and turnover of purchase or sales of taxable goods exceeds Rs. 10,000/-.

Luxury Tax Collection in Uttarakhand- A Reality

June 30, 2013 3637 Views 1 comment Print

Advocate Rajnish R. Singla In order to discuss luxury tax collection in Uttarakhand- a reality, it will be imperative to go through The Preamble of Uttarakhand taxation & land Revenue Laws Act, 1975, Interpretation of Statutes, The Constitution of India.

DVAT – Extension of date of filing Stock Statement in Form Stock -1 online

June 28, 2013 1821 Views 0 comment Print

In partial modification to Notification No.F.7(43 3)/Policy-II//VAT/20 12/472-483 dated 16.08.2012, I, Prashant Goyal, Commissioner, Value Added Tax, in exercise of the powers conferred on me under sub-section (1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, do hereby extend the date for filing of stock statement in Form Stock-1 online for the stock available on 31st March, 2013 to following dates:

Validity of circular issued by Commercial Tax Authorities under Uttarakhand VAT Act, 2005

June 28, 2013 1903 Views 0 comment Print

To sum up, the Commissioner of Commercial Tax being so placed in the hierarchy of the department can issue instruction to his subordinates but in the administrative field only. There is nothing wrong if the Commissioner of Commercial Tax issue such circulars which bring to the notice of his subordinates things likes changes in legislation, law declared by the Supreme Court, binding precedents laid down by the High Courts and so on, so as to enlighten them and keep them abreast of the developments in the field of Law so as to avoid committing errors.

VAT Cir – 4T of 2013 – Amendments to the Maharashtra Value Added Tax Act, 2002

June 26, 2013 13487 Views 0 comment Print

To give effect to the Budget proposals, a Bill (Legislative Assembly Bill No XI of 2013) to amend the Maharashtra Value Added Tax Act, 2002 was introduced in both the houses of the Legislature. The said. Bill has been passed by both the houses of the Legislature and the Act No VIII of 2013 is now published in the Maharashtra Government Officiai Gazette dated the 20th April 2013.

DVAT – Form ‘A’ under Central Sales Tax (Registration & Turnover) Rules, 1957 to be submitted online

June 26, 2013 793 Views 0 comment Print

I, Prashant Goyal, Commissioner, Value Added Tax, Delhi, in exercise of the powers conferred on me by sub rule (1) of Rule 63 of the Delhi Value Added Tax Rules, 2005, in partial modification of Notification No.F.7(453)/ Policy/VAT/ 2012/298-308 dated 18/06/2013

Entry Tax in Uttarakhand-A Reality

June 24, 2013 4506 Views 0 comment Print

In order to discuss Entry Tax in Uttarakhand, it will be imperative to go through The Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008. Interpretation of statutes, The Constitution of India.

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