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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


Time Limit for Filing Appeal under GST Act – 90+30 Days or 3 Months + 1 Month?

Goods and Services Tax : GST appeal filing deadline is 3 calendar months plus 1 month condonation. Revenue's 90+30 days approach is incorrect as per judici...

March 20, 2025 3639 Views 0 comment Print

SCN Cannot Be Issued Without Considering Reply to pre-consultation notice: Bombay HC

Goods and Services Tax : Bombay HC ruled that an SCN cannot be issued without considering the reply to a pre-consultation notice, emphasizing procedural fa...

March 20, 2025 198 Views 0 comment Print

Input Service Distributor – Mandatory from 1st April 2025

Goods and Services Tax : From April 2025, ISD registration becomes mandatory for distributing ITC under GST. Learn about key changes, compliance, and chall...

March 20, 2025 420 Views 0 comment Print

GST SPL-02 Letter Format for GST Amnesty Scheme 2024

Goods and Services Tax : Find the GST SPL-02 letter format for the GST Amnesty Scheme 2024, including DRC-03 payment details and interest relief requests u...

March 19, 2025 2652 Views 0 comment Print

Legality of Seizure of Cash or Other Valuables under GST Law

Goods and Services Tax : Under GST law, authorities cannot seize cash or valuables unless linked to tax evasion. Recent court rulings confirm such seizures...

March 19, 2025 402 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 156 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 144 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 27 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 33 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 48 Views 0 comment Print


Latest Judiciary


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 261 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 582 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 1449 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 294 Views 0 comment Print

HC Quashes Writ on GST Penalty for Non-Claim of Goods, Directs Alternative Remedy

Goods and Services Tax : The Allahabad HC dismissed HDB Financial's writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue ...

March 19, 2025 117 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 24 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 27 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 213 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 201 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 1002 Views 0 comment Print


Clarifications Regarding Single Stage Taxation Under Punjab VAT act, 2005

January 13, 2013 3232 Views 0 comment Print

. Some lawyers have pointed out that some of the items notified now like tea, bread etc. were earlier taxed on the rates mentioned in Schedule –B or were tax free and covered under Schedule A. But, now after this notification, their rate seems to have been substantially increased to 14.5%.

MVAT- Fresh Hawala Dealer List includes 361 new dealer

January 6, 2013 6671 Views 0 comment Print

New 361 delaer has been added to Hawala List by VAT Department. We attached herewith updated list of Suspicious Dealers on 4th January 2013 totaling to 1915 nos Following dealer name excluded from the hawala dealer list.  27860101920V  -PUSHP HARI ELECTRICAL & ENGG. P LTD / Skysoft com. P. Ltd. VAT TIN Nos. of 7 […]

Delegation of Powers under sub-sections (3) and (4) of section 64 of MVAT Act , 2002-Asst. Comissioners (Issue Based Audit) and Other ACs

January 4, 2013 1213 Views 0 comment Print

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 Act, 2005, to the authorities holding any of the post specified in column (2), having the MAHAVIKAS code stated in column (3) of the SCHEDULE appended to this order :—

MVAT – Non levy of penalty for filing of Audit report by developers

January 4, 2013 2642 Views 0 comment Print

Trade Circular 14T of 2012 was issued on 06 August, 2012 to guide developers for obtaining registration, availing administrative relief for unregistered period, filing of returns and Audit Report u/s 61 for the periods starting from 20/06/2006.

DVAT – Submission of information in Form T-2 to come into force from 01st February, 2013

January 3, 2013 5033 Views 0 comment Print

Regarding submission of information in Form T- 2, shall in partial modification to the said notification, come into force with effect from the 01st February, 2013.

Commodity Codes under Gujarat VAT

January 3, 2013 18332 Views 14 comments Print

The State of Gujarat has shown significant interest in developing e-platform for Commercial Taxes (VAT) since last 2 years. Since December 2011, the e-Registration facility has been enabled and the procedure designed for online registration is absolutely clear and systematic approach. Not only that forms like 402-403, permissions for paying lump sum taxes under WCT Rules, WCT returns etc. have been made online and improvements in e-services is remarkable.

Selling of used cars cannot be characterized as ancillary or incidental to pharmaceutical business

December 25, 2012 1778 Views 0 comment Print

In the present case, the main business of the petitioner is manufacture and sale of pharmaceutical products and the vehicles are used by it in the course of business (as written by Respondent No.-2 in the impugned order (Annexure A-1)). This may lead to the inference that proceeds from the sales of such vehicles should have been included in the turnover and must be taxed accordingly.

Taxability of set top boxes under Delhi VAT

December 20, 2012 3985 Views 0 comment Print

Commissioner, VAT, Department of Trade and Taxes, Delhi has issued a circular CIRCULAR No 25 OF 2012-13 dated 14-12-2012 clarifying the taxability of set top boxes under Delhi VAT Act, 2004. It has been mentioned that set top boxes are being supplied by cable operators on lease basis against refundable securities.

DVAT – Set top boxes provided by cable operator on lease liable to VAT

December 14, 2012 3789 Views 0 comment Print

The set top boxes are being supplied to the cable users by the cable operators on lease basis against refundable securities. It is reported that these operators are not paying VAT on these transactions terming the same as entrustment, thereby denying the state of its legitimate right to impose VAT on these transactions.

Clarification with regard to goods specified in the certificate of registration obtaining declaration/certificates under Central Sales Tax Act, 1956

November 26, 2012 4428 Views 0 comment Print

Section 8 of the Central Sales Tax Act, 1956 provides for the rate of tax on sales in the course of inter-State Trade and commerce. Further, sub¬section (1) of section 8 states that every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer the class or classes of goods that are specified in the certificate of registration of the registered dealer purchasing the goods for the purposes enumerated in sub-section (3) of section 8 of the Central Sales Tax Act, 1956 shall be liable to pay tax at notified rate i.e. @ 2% with effect from 1st June 2008.

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