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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


All about Input Service Distributor and Manner of Distribution of credit

Goods and Services Tax : Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST ...

March 18, 2025 492 Views 0 comment Print

Mandatory ISD Registration from 1st April 2025 (Hindi & English)

Goods and Services Tax : Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Ser...

March 18, 2025 684 Views 1 comment Print

GST ITC on Construction of Immovable Properties: Key Changes

Goods and Services Tax : Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) ...

March 18, 2025 933 Views 1 comment Print

Understanding GST Composition Scheme Eligibility for Brick Manufacturers

Goods and Services Tax : Introduction The Goods and Services Tax (GST) in India offers a simplified tax compliance option known as the Composition Scheme, ...

March 18, 2025 255 Views 0 comment Print

1 अप्रैल 2025 से जीएसटी अधिनियम में नए नियम लागू।

Goods and Services Tax : 1 अप्रैल 2025 से GST नियमों में बदलाव होंगे, जिसमें मल्ट...

March 18, 2025 822 Views 0 comment Print


Latest News


Odisha Govt Clarifies GST Exemption on compensation for Land Acquisition

Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...

March 16, 2025 441 Views 0 comment Print

GST on Education: Coaching, Books & Exemptions  

Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...

March 16, 2025 660 Views 0 comment Print

GST Reforms in India: Recent Measures & Industry Suggestions

Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...

March 16, 2025 153 Views 0 comment Print

No Specific Income Tax Tax Codes for Online Gaming Companies

Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...

March 16, 2025 153 Views 0 comment Print

TN Traders Seek GST Cut on Food Items, Camphor & Chit Fund Services Exemption

Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...

March 16, 2025 54 Views 0 comment Print


Latest Judiciary


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 372 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 180 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 81 Views 0 comment Print

Separate GST Orders should be issued for each year Despite Composite SCN: Kerala HC

Goods and Services Tax : Kerala High Court addresses GST show cause notice to Lakshmi Mobile, focusing on separate orders and hearing opportunities....

March 19, 2025 261 Views 0 comment Print

ITC Reversal: Madras HC allows opportunity on payment of 25% of disputed taxes

Goods and Services Tax : Madras High Court resolves Tvl. Arumugasamy tax case. 25% disputed tax payment allows a new hearing. Read the full order summary. ...

March 19, 2025 102 Views 0 comment Print


Latest Notifications


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 162 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 174 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 930 Views 0 comment Print

CBIC Seeks Proposals for Revising CGST Jurisdiction

Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...

March 13, 2025 831 Views 1 comment Print

CBIC Highlights Women’s Day, Gold Seizures

Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...

March 11, 2025 342 Views 0 comment Print


Concession in VAT not applicable after rollback of Rise in Price of Petrol and Diesel

March 18, 2012 1291 Views 0 comment Print

The notification dated 5th June, 2007 issued in terms of the proviso does not help the appellants. The proviso itself stipulated that the Government by a notification in the official gazette can withdraw the concession. Thus, the State Government had retained their right to ask the appellants to pay enhanced VAT on the basis of enhanced/increased sale price with effect from 6th June, 2006 by issue of a notification and an amendment to the Act was not necessary. The last part of the proviso was to operate and was applicable in a different situation. This does not mean that the proviso has to be read in a manner that it is applied even after the roll back of the prices of petrol and diesel to the pre 6th June, 2006 level.

Sale originating in a State is an inter-state sale or not is a question of fact – HC should not have entertained writ petition – SC

March 12, 2012 1950 Views 0 comment Print

High Court ought not to have entertained the writ petitions filed under Article 226 of the Constitution. We say so for the reason, that, whether a sale originating in a State is an inter-state sale or not is essentially a question of fact to be determined by the authorities under the Act, since it involves the application of the provisions of Sections 3, 5, 6 and 9(i) of the Act to the facts established and hence, it will be a mixed question of law and fact. The facts requires to be brought to the notice of the Assessing Authority by the appellants and it is for the assessing authority to come to a conclusion, based on those facts whether a particular transaction is intra-state sales which is exigible to the taxes under the VAT Act or inter-state sales, as envisaged under Section 3 of the Act read with Section 6 of the charging provisions therein. It is after such adjudication, the matter can travel from one stage to the other as provided under the Act.

Need for amendments to CST Rules relating to submission of ‘C’/’F’ Forms

March 12, 2012 15591 Views 0 comment Print

Section 6-A of the Central Sales Tax Act, 1956 contains the provisions relating to transfer of goods otherwise than by way of sale. The dealer effecting the transfer of goods to any other place of his business or agent or principal is required to prove the transaction as transfer of goods otherwise than by way of sale by providing the declaration issued by his branch/agent/principal situated in other State. The declaration to be furnished is Form ‘F’ as per Rule 12(5) of CST Rules, 1957.

Latest Announcements from Maharashtra Sales tax department

March 8, 2012 1865 Views 0 comment Print

LAST DATE FOR UPLOADING FORM 501 FOR PERIOD FROM 01/04/2008 TO 31/03/2009 IS 31/03/2012. If you have received more than one Acknowledgement of Audit Report in Form-704, then submit any one of them while doing physical submision

State Govt wants CST rate to be hiked to 4%

March 3, 2012 1177 Views 0 comment Print

States have asked centre for adequate compensation for their revenue loss due reduction in the Central Sales Tax -CST. Otherwise, the levy should be increased to the earlier rate of 4 per cent. Empowered Committee of the State Finance Minister in New Delhi also finalised a negative list of 35 services, which will notbe taxed under proposed Goods and Services Tax – GST regime.

MVAT Circular 4T of 2012 – Special measures for revival of sick/closed co-operative sugar factories in the state

March 1, 2012 688 Views 0 comment Print

VAT Circular 4T of 2012 – Special measures for revival of sick/closed co-operative sugar factories in the state – Download Notification

Discount cannot be denied solely on the ground that same were not shown in sale invoices – SC

February 29, 2012 2963 Views 0 comment Print

SC held that So far as the special discount is concerned, all that the authorities have to look into whether as a matter of fact, the petitioner received only the sum originally charged less the discount. It is the look out of the traders to see that the trade increase and it is for that purpose the trade discount is given. Hence, a person may not be able to clearly prove as to why the special discount was given. But if there has been a consistent practice of giving special discount, that has to be accepted by the assessing authority. The Assessing Authority shall not reject the appellants’ claim for exemption of the amounts of trade discount solely on the ground that the discount amounts were not shown in the sale invoices.

Maharashtra VAT Notification for Sales to Inter Oil Companies-Exemption in excess of 5 per cent

February 29, 2012 3521 Views 0 comment Print

In exercise of the powers conferred by clause (a) of sub-section (4) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mat. IX of 2005) and in supersession of the Government Notification, Finance Department, No.VAT.1506/CR-135-A/ Taxation-1, dated the 30th November 2006, the Government of Maharashtra hereby, with effect from 1st March 2012, exempts from payment of tax in excess of five per cent of the turnover of sales, of motor spirits and petroleum products made by any of the oil companies mentioned in column (2) of the Schedule appended herewith, subject to the conditions and restrictions specified in column (3) of the said schedule, to any other oil company mentioned in the said list, namely :—

MVAT – Submission of certain annexures by the dealers who are not required to file Audit Report in Form 704

February 27, 2012 3870 Views 0 comment Print

As per the provisions of section 61 of MVAT Act, 2002 the dealers covered under this section are liable to submit Audit Report in Form 704. Alongwith Form 704, details of the customer-wise sales and customer-wise purchases are also submitted in annexure Jl and J2 with other requisite details. However, for the dealers who are not required to file Audit Report in Form 704 there was no provision to seek the information about the customer-wise sales and purchases and also other details. The information about the latter category of dealers were not available with the department. As a result of this, it was difficult to cross check the input tax credit in respect of the dealers claiming refunds. In order to mitigate this problem and to ensure speedy processing of refund claims and to expedite the cross check of input claims, it is felt necessary to prescribe information similar to Form 704 for dealers not liable to file Audit Report. Accordingly amendments have been made to rule 17 and rule 18.

DVAT for Works Contractors – Jargon Simplified

February 16, 2012 17504 Views 0 comment Print

Works Contract has always been a matter of dispute for judiciary as well as professionals. The Complexity of transactions can briefly be gauged from the fact that applicable provisions include levy of Sales Tax (As per State Acts), Service Tax (As per Central Government), TDS and WCT Deductible (as required in most of state act) all on one single running bill of a Larger Work Contract. The Fact that one Single Works Contract may run into years and thereby resulting in transactions like Mobilisation advance, running bills and advances adds to the jargon.

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