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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


Behind Bars or Beyond: Complexities of Arrests under India’s Customs and GST Laws

Goods and Services Tax : Supreme Court's decision in Om Prakash and Another v. Union of India {WRIT PETITION (CRL.) NO.66 OF 2011} established that offenc...

March 2, 2025 303 Views 0 comment Print

GST Notice for Dealing with Non-Genuine Taxable Persons (NGTP)

Goods and Services Tax : Understand GST notices for transactions with Non-Genuine Taxable Persons (NGTP), their impact, penalties, and how to respond to av...

March 2, 2025 825 Views 0 comment Print

Condonation of delay in GST Appeals and Limitation Act, 1963

Goods and Services Tax : While a combined interpretation of Sub-section (1) and Sub-section (4) of Section 107 of the CGST Act, 2017 establishes a four-mon...

February 28, 2025 16095 Views 2 comments Print

SC upholds Arrest Powers under Customs & GST Acts with Robust Safeguards

Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...

February 28, 2025 1017 Views 0 comment Print

How to Claim GST Refund for Excess Balance in Cash Ledger?

Goods and Services Tax : Learn about claiming refunds for excess amounts in your GST Electronic Cash Ledger. Understand the process, requirements, and step...

February 28, 2025 1485 Views 0 comment Print


Latest News


KSCAA Representation on Streamlining GST Registration Process

Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...

February 15, 2025 2250 Views 0 comment Print

KSCAA Calls for Professional Tax Portal Upgrades to Resolve OTP & Payment Issues

Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...

February 15, 2025 261 Views 0 comment Print

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 249 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 735 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 474 Views 0 comment Print


Latest Judiciary


CGST Section 74 Jurisdiction Invalid Without Allegations of Suppression: Allahabad HC

Goods and Services Tax : Allahabad High Court quashes GST demand for interest & penalty, ruling Section 74 inapplicable due to lack of fraud or suppression...

March 4, 2025 Views 0 comment Print

Kerala HC Orders Release of Seized Cash in GST Case

Goods and Services Tax : Kerala High Court rules in favor of Shabu George, directing the release of cash seized during a GST investigation, citing lack of ...

March 2, 2025 405 Views 0 comment Print

GST Classification of PVC Raincoats: AAR West Bengal Ruling

Goods and Services Tax : The GST AAR West Bengal classifies PVC raincoats under HSN Code 6201 as textile garments, applying a 5% GST rate for items priced ...

March 2, 2025 288 Views 0 comment Print

GST Classification of PVC Raincoats: West Bengal AAR Ruling

Goods and Services Tax : West Bengal AAR rules on the GST classification of PVC raincoats, determining whether they fall under HSN 3926 (plastic articles) ...

March 2, 2025 99 Views 0 comment Print

GST Classification of PVC Raincoats: Textile or Plastic?

Goods and Services Tax : Explore the GST classification of PVC raincoats. Learn about the ruling in the Dollar Industries case, tax rates, and judicial pre...

March 2, 2025 204 Views 0 comment Print


Latest Notifications


Gross and Net GST revenue collections for the month of Feb, 2025

Goods and Services Tax : View February 2025 GST collections: gross revenue at ₹1,83,646 crore, net revenue at ₹1,62,758 crore, reflecting 9.1% and 8.1%...

March 2, 2025 516 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 24th February, 2025

Goods and Services Tax : Key updates on Indian Customs, including trade facilitation, GST awareness, sports events, and major enforcement actions on tax ev...

February 25, 2025 246 Views 0 comment Print

Kerala SGST Circular on Kerala Flood Cess Adjudication

Goods and Services Tax : Kerala SGST Circular 5/2025 clarifies adjudication of Kerala Flood Cess under SGST/CGST Acts, detailing procedures for notices, ad...

February 21, 2025 210 Views 0 comment Print

Kerala SGST Issues Guidelines for Error Rectification

Goods and Services Tax : Kerala SGST outlines guidelines under Section 161 for rectifying apparent errors in orders, notices, and decisions, ensuring unifo...

February 19, 2025 507 Views 0 comment Print

CBIC Launches Trade Facilitation Initiatives, Cracks Down on Fraud

Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...

February 18, 2025 471 Views 0 comment Print


Notification for Amendment in Notification for Medical Device

November 27, 2008 1723 Views 0 comment Print

No. VAT.1508/CR- 5/Taxation- 1 – In exercise of the powers conferred by sub-entry (8) of Entry 107 of schedule C appended to the Maharashtra Value Added Tax Act, 2002 [Mah IX of 2005], the Government of Maharashtra hereby amends the Government Notification, Finance Department, No.VAT-1505/ CR-233/Taxation- 1, dated the 23rd November, 2005, with effect from 1st December 2008, as follows, namely: –

Notification about composition Scheme for Drug Retailers

November 27, 2008 2972 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 42 of the Maharashtra Value Added Tax Act 2002 [Mah IX of 2005] the Government of Maharashtra hereby amends the Government Notification, Finance Department, No. VAT-1505/CR- 105/Taxation 1 dated the 1st June 2005 as follows namely.

New form no 704 in excel, word and PDF format along with all the schedules

November 21, 2008 19875 Views 5 comments Print

Dear Friends please find attached herewith format/form required for MVAT Audit in Maharashtra ie. form No. 704 in Excel Format, In Word Format and in PDF format released by the department. Download Form No. 704 along with schedules in Excel Format. Download Form No. 704 along with schedules in PDF Format

Element of transaction of sale is pre-requisite for levy of sales tax

November 19, 2008 2271 Views 0 comment Print

Haleema Zubair, Tropical Traders Vs. State of Kerala (Supreme Court of India)- The business activities relating to transaction of M/s. Poseidon Food Company unless otherwise proved cannot bring the appellant within the purview of definition of `dealer’. If she was not a dealer, the professional fees earned by her would not be exigible to payment of sales tax; only because the appellant happens to be the proprietress of M/s. Tropical Traders also.

Remove VAT on Perishable Goods, Centre Tells States

October 23, 2008 909 Views 1 comment Print

Union Minister of State for Food Processing Industries Subodh Kant Sahai today urged the states to remove Value Added Tax (VAT) on perishable goods and peg it below four per cent on non-perishable items to encourage food processing industry. Around 15 companies have already brought in 106.4 million US dollar foreign direct investments into the country’s food processing sector, Sahai said while addressing Investors’ Meeting for Development of Food Processing Sector in Andhra Pradesh.

E-filing of Return for some more dealers under Maharashtra VAT

August 30, 2008 481 Views 0 comment Print

Notification No. VAT/AMD-1007/ IB/Adm-6 dated 30.08.2008 the registered dealers whose tax liability during the previous year had exceeded Rs. one lakh, shall in respect of the period starting on or after 1st July 2008; the registered dealers whose entitlement for refund during the previous year had exceed Rs. Ten lakh, shall in respect of the period starting on or after 1st July 2008;

Steel Authority of India Ltd. Versus Sales Tax Officer (Supreme Court)

August 9, 2008 1966 Views 0 comment Print

A bare reading of the order shows complete non-application of mind. As rightly pointed out by learned counsel for the appellant, this is not the way a statutory appeal is to be disposed of. Various important questions of law were raised. Unfortunately, even they were not dealt by the first appellate authority.

Circular for extention of MVAT Audit Report Submission Date

July 31, 2008 2633 Views 0 comment Print

No.VAT/MMB-1006/152/Adm-3(Adm-6) Mumbai, dt. 31.07.2008 The Hon’ble High Court has dismissed the Writ petition No. 2000 of 2007 and allied petitions regarding Form 704. The date for filing of Form 704 was extended by the High Court to 30th June 2008. Accordingly, a trade circular cited at reference 13 was issued and the date for filing of Form 704 in respect of the year 2005-06 and 2006-07 was extended to 30th June 2008.

Trade Circular No. 25T of 2008 on Business Audit under MVAt dated 23/07/2008

July 23, 2008 2469 Views 0 comment Print

As expressly mentioned in Section 22, the primary object of business audit is to promote compliance with law. Business audit is a device with the Department to ascertain and ensure compliance of laws that are implemented by the Department. At a practical level, the object of audit is to ascertain the correctness of returns and to identify inadequacies in returns, if any when checked against the books of account and the circumstances of the business. If the returns are not filed then, the audit officer is expected to quantify the liability of the dealer and enforce recovery. (Trade Cir. No. 25 T of 2008)

Professional tax may raise to Professionals

July 18, 2008 1370 Views 0 comment Print

Doctors, lawyers and other professionals —both salaried and self-employed— may now have to pay a higher professional tax. Acceding a long-pending demand of the state governments, the Centre has decided to raise the ceiling on professional tax from Rs 2,500 to Rs 7,500 per annum. The Union Cabinet is expected to take up the proposal on Thursday.

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