Sponsored
    Follow Us:

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


Whether GST Registration Mandatory for Persons Making Export of Services?

Goods and Services Tax : Understand whether GST registration is mandatory for service exporters in India. Analysis of CGST and IGST provisions on inter-sta...

March 15, 2025 504 Views 0 comment Print

Latest Amendments of Hotel Industry and Restaurants

Goods and Services Tax : New GST notifications for hotels/restaurants: 'Specified Premises' introduced, 'Declared Tariff' removed. Learn opt-in/out rules &...

March 14, 2025 2853 Views 0 comment Print

One Year, Multiple Litigations: Delhi HC Orders Immediate GST Refund, Ends Assesses Agony

Goods and Services Tax : Delhi High Court directs GST refund release, rejecting tax department’s delay. Case highlights refund disputes and legal hurdles...

March 13, 2025 4179 Views 1 comment Print

जीएसटी एक्ट 2017 की धारा 108 की समीक्षा

Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 की धारा 108 के तहत पुनरीक्षण...

March 13, 2025 339 Views 0 comment Print

ITC Double Claiming Risks Post-GSTR-2B: A Guide for GST Compliance

Goods and Services Tax : Discover how to navigate risks of ITC double claiming in post-GSTR-2B era. Learn practical tips for GST compliance, identify commo...

March 13, 2025 1809 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 114 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 150 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 57 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 60 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 21 Views 0 comment Print


Latest Judiciary


GST Registration Can’t Be Cancelled Retrospectively without clear notice: Delhi HC

Goods and Services Tax : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...

March 15, 2025 339 Views 0 comment Print

Seizure of goods based on undervaluation justifiable: Allahabad HC

Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...

March 15, 2025 543 Views 0 comment Print

Refund of unutilized credit due to zero-rated supply includes compensation cess

Goods and Services Tax : Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including...

March 15, 2025 207 Views 0 comment Print

Clubbing Multiple Assessment Years in a Single GST SCN Is Impermissible

Goods and Services Tax : Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year....

March 14, 2025 204 Views 0 comment Print

Allahabad HC Upholds GST Penalty for Goods Without Valid Challan

Goods and Services Tax : Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled d...

March 14, 2025 225 Views 0 comment Print


Latest Notifications


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 147 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 654 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 303 Views 0 comment Print

GST Council Forms GoM on Disaster Cess Implementation

Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...

March 7, 2025 1581 Views 0 comment Print

GST Council Revises Group of Ministers for Revenue Analysis

Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...

March 7, 2025 219 Views 0 comment Print


Changes in MVAT Return Filing

April 7, 2008 3651 Views 1 comment Print

Changes in MVAT RETURN FILING – TL in Previous Year TR in previous Year Periodicity Form & Due Date Tax Liability (TL) Tax Refund (TR) 1) upto Rs. 1 lakh upto Rs. 10 Lacs Half Yearly 231/21 days 2) upto Rs. 10 lacs upto Rs. 1 crore Quarterly 231/21 days 3) More than 10 Lacs More Than Rs. 1 Crore Monthly 231/21 days

Furnishing of copies of challans/returns to the Sales Tax Authorities.

February 28, 2008 1583 Views 0 comment Print

Trade Cir. No. 5 T of 2008 A Trade Circular No. 1T of 2008 dt. 25.1.2008 had been issued explaining the procedure for issuance of statutory forms under the Central Sales Tax Act, 1956. In that circular, a procedure had been set down for the use of applicants of declaration forms under the Central Sales Tax Act. As per that circular, the dealers were required to show proof of filing of returns and payments from 1.4.2005 onwards till the last return/payment due from them on the date of application. The dealers were also required to furnish information in the format provided for in the said circular.

Payments of service tax as also VAT are mutually exclusive

February 20, 2008 7668 Views 0 comment Print

Imagic Creative (P.) Ltd. v. Commissioner of Commercial Taxes Payments of service tax as also the VAT are mutually exclusive. Therefore, they should be held to be applicable having regard to the respective parameters of service tax and the sales tax as envisaged in a composite contract as contradistinguished from an indivisible contract. It may consist of different elements providing for attracting different nature of levy. It was, therefore, difficult to hold that in a case of instant nature, sales tax would be payable on the value of the entire contract, irrespective of the element of service provided. The approach of the assessing authority, thus, appeared to be correct.

In an indivisible contract no VAT if Service Tax is paid – SC

January 17, 2008 3378 Views 0 comment Print

WHETHER the charges collected towards the services for evolution of prototype conceptual design (i.e. creation of concept), on which service tax had been paid under the Finance Act, 1994 as amended from time to time is liable to tax under the Karnataka Value Added Tax Act, 2003 is the question involved in this appeal before the Supreme Court.

Due date for MVAT audit extended

January 17, 2008 589 Views 0 comment Print

As usual the last date for filing of Form No. 704 i.e. VAT Audit Report for 2005-06 and 2006-07 is extended to 31st March 2008. Judgment on the same is expected on 22nd February 2008.

Grant of Provisional Refund Under Maharashtra VAT

February 8, 2007 868 Views 0 comment Print

Circular No.14-T of 2007, Mumbai,dt.08.02.2007 This office had earlier issued above referred two Circulars for grant of provisional refund. The refund under these Circulars is admissible to those dealers who have filed return for any earlier period on or before 31.12.2006.

MVAT Refund for the Financial Year 2005-06 and 2006-07

August 1, 2006 1366 Views 0 comment Print

Trade Cir-18T of 2006 This office had earlier issued the above-referred three Trade Circulars, enumerating the procedure for grant of provision refund for part of the period/periods pertaining to the financial year 2005-06.

MVAT: Trade Circular No. 37T of 2005, Dated: 19.11.2005

November 19, 2005 2038 Views 0 comment Print

Issuance of Fresh Registration Certificates and Taxpayer Identification Number (TIN) to the existing dealers under VAT, CST, Luxury Tax Acts and Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002.

Guidance Note on Accounting for State-level Value Added Tax

May 31, 2005 171663 Views 1 comment Print

The State-level Value Added Tax (hereinafter referred to as ‘Value Added Tax’ or ‘VAT’) comes into effect from April 1, 2005, in place of the sales tax structure prevalent in various States. The VAT intends to bring harmonisation in the tax structure of various States and rationalise the overall tax burden. The essence of VAT is that it provides credit/set-off for input tax, i.e., tax paid on purchases, against the output tax, i.e., tax payable on sales.

A provision once declared unconstitutional could not be brought to life by mere administrative instructions

July 30, 2003 2292 Views 0 comment Print

In spite of the enunciation of law in ACC, Entry 25 has not stood revived or restored into the Sixth Schedule of the Act. Therefore the Authorities under the Act cannot levy tax under the Act in regard to transfer of property in goods involved in processing photo negatives and supplying of photo prints and photographs, as if Entry 25 has stood restored in the Sixth Schedule to the Act.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31