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.
Goods and Services Tax : The Finance Bill 2025 proposes 11 significant amendments to GST provisions, addressing anomalies and introducing new mechanisms. E...
Goods and Services Tax : ITC Refund Challenges for Exporters Who Cancel Their GST Registration : A Case Study on GST Procedural Hurdles and System Limitati...
Goods and Services Tax : Budget 2025 brings key GST amendments, affecting ITC claims, compliance, and penalties. Learn how these changes impact businesses,...
Goods and Services Tax : Explore Income Tax systems, from Form 26AS and AIS for tax data to CPC-ITR and faceless assessments ensuring transparency and effi...
Goods and Services Tax : Learn the mandatory details for a tax invoice under Rule 46 of CGST, including GSTIN, invoice number, HSN/SAC codes, tax rates, an...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Detailed analysis of the Chhattisgarh High Court ruling in Abhiram Marketing Services Limited Vs Union of India regarding GST adju...
Goods and Services Tax : Madras HC directs GST assessment order as SCN due to exceeding scope of notice. Detailed case of discrepancies in GSTR-3B vs. GSTR...
Goods and Services Tax : M/s. Elite International through its Proprietor Shri Rohan Arora Vs Commissioner of CGST Delhi North And Ors. (Delhi High Court) D...
Goods and Services Tax : Allahabad High Court rules excess stock cases must be handled under Sections 73/74, not Section 130, quashing tax proceedings agai...
Goods and Services Tax : Gauhati High Court revokes GST registration cancellation, allowing restoration if statutory dues are paid. Read the full judgment ...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : Maharashtra Sales Tax Tribunal (MSTT) launches a website for case updates, hearings, and judgments, replacing physical cause lists...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Goods and Services Tax : Clarifications on GST registration for suppliers on e-commerce platforms in Maharashtra. Covers principal place of business, autho...
Goods and Services Tax : The Union Budget 2025-26 introduces customs reforms to boost trade and domestic manufacturing. January GST collections hit ₹1.95...
After receipt of Eligibility Certificate and the above mentioned information from the Industry Department, the Sales Tax Department shall issue the Identification Certificate on its own. There is no need for the eligible unit to separately make an application to the Sales Tax Department for grant of Identification Number.
Vide above referred Trade Circular, the Sales Tax Department (“the S.T.D.”) barred the unregistered dealers/ persons/employers from directly paying their tax/ interest/ penalty/composition money/fees/fine/ amount forfeited/ amount of TDS into the Government Treasury. The S.T.D advised the authorized banks not to accept tax/ interest/ penalty/composition money/fees/fine/ amount forfeited/ amount of TDS from the unregistered dealers/ persons/employers.
This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
This office had issued a Trade Circular dated the 20th February 2007. A view had been taken in that Trade Circular that Section 6A of the C.S.T.Act, 1956 deals only with transactions between agents and principals and does not deal with transactions which are on a principal to principal basis.
No. VAT/ AMD-1008/IB/ ADM-06 Mumbai Dt: 23rd January, 2009 Trade Cir. 3 T of 2009 Sub : Submission of Audit Report for year 2007-08. Ref. : 1. Government Notification No. VAT-1508/C.R. -69/ Taxation-1 dated 10th November, 2008. 2. Trade Circular 39 T of 2008 No. VAT/ AMD-1008/IB/ ADM-06 dated 15th November, 2008. 3. Trade Circular […]
The Department proposes to provide the compendium of e-services viz., e-return, e-registration, e-declarations, e-annexure, e-Form-704 etc. For availing of these e-services it is mandatory for the dealers to get enrolled with the Department’s web-site i.e. www.mahavat.gov.in .
Once the application has been approved the Central Repository staff would print the required number and type of statutory forms sign and dispatch them to the dealer s main place of business either through courier or Post.
After e-enrolment is made by a registered dealer, the ‘Acknowledgment’ will be made available on the website. The signed copy of the Acknowledgment is required to be furnished in the Department only once. After furnishing such copy, there is no need to furnish the signed acknowledgment of e-return which at present is required to be furnished within 10 days from uploading the return.
A new procedure has been prescribed for the payment of taxes, fees and returns by the dealers or employers seeking registration or not registered or not required to registered under MVAT Act vide Trade Circular 42-T of 2008 dated 26th December 2008.
Mandatory E-filing of Returns is applicable for Registered Dealers to whom the Explanation to clause (8) of Section 2 applies and whose tax liability during the previous year was rupees one crore or less, in respect of the period starting on or after 1st April, 2008.
