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Goods and Services Tax : Introduction If you’re a tour operator offering package tours to foreign tourists, and the tour covers places inside Ind...
Goods and Services Tax : Learn about GST exemptions on training services in art, culture, yoga, and sports under Notification No. 12/2017. Know eligibility...
Goods and Services Tax : Late filing of GST returns attracts late fees under Section 47. Can an additional penalty under Section 125 be imposed? Legal insi...
Goods and Services Tax : Learn about Input Service Distributor (ISD) under GST, ITC distribution rules, and compliance requirements to ensure tax efficienc...
Goods and Services Tax : Learn the key differences between B2B and B2C credit notes under GST and how to handle them in compliance with tax laws....
Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...
Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...
Goods and Services Tax : CBI arrests CGST Superintendent and a private individual in Delhi for accepting ₹13,000 bribe. Investigation ongoing....
Goods and Services Tax : Details on waitlisted railway ticket revenue, GST collection, and refund policies. Learn about cancellation charges and government...
Goods and Services Tax : Tax Bar Association requests an extension of the GST Amnesty Scheme tax payment deadline from March 31 to May 31, 2025, citing lim...
Goods and Services Tax : Bombay HC grants interim stay to NTT Data on Rs 2.18 Cr GST demand (FY19-20), citing challenge to Sec 168A notification validity &...
Goods and Services Tax : Calcutta High Court upholds a GST penalty for an e-way bill mismatch, ruling it indicated tax evasion. The case highlights strict ...
Goods and Services Tax : Andhra Pradesh High Court sets aside GST assessment order against Teju Granites due to missing signature and DIN, allowing fresh a...
Goods and Services Tax : Madras HC holds that GST appeal filing date is the online submission date, not the physical submission date. Case remanded for rec...
Goods and Services Tax : Delhi High Court dismisses NRAI plea, upholds CCPA guidelines banning mandatory service charges in restaurants. Rules practice unf...
Goods and Services Tax : CBIC highlights revenue collection efforts, CGST amnesty deadline, a new maritime training center, and retirements in its March 31...
Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....
Goods and Services Tax : Haryana introduces One Time Settlement Scheme 2025 for outstanding tax dues recovery. Details on application, payment, waivers, an...
Goods and Services Tax : All CGST field formations will be operational on 29th, 30th, and 31st March 2025 to ensure uninterrupted service during the financ...
Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...
In April 2009, dealers with six monthly tax liability are also being covered under the scope of e returns for the period ending 31st March 2009. Thus, in the month of April 2009, all the VAT dealers in Maharashtra would be uploading e returns. Perhaps, this could be first time in the history of Indian taxation, that such a large number of dealers would be filing e returns.
Trade Cir. 15 T of 2009 In Trade Circular No 16T of 2008, a relaxation had been granted that in view of the difficulties likely to be faced by the dealers in the initial stages, the dealers were allowed to upload the e returns within 10 days from the due date for the filing of respective return. This concession was applicable only for the returns to be filed for the months of May 2008 to September 2008.Such e returns uploaded within 10 days from the due date were not to be treated as late, if the payment of due tax was made before the due date of the paper returns.
In order to file electronic returns, the dealers are required to enroll themselves for the e services offered by the Department. It is noticed that some of the dealers have approached sales tax department with their difficulties regarding e enrollment or e filing of returns. The difficulties encountered by these dealers have been given due consideration.
The State Government vide Government Resolution referred to at Serial No.2 above, delegated powers of grant of Administrative Relief in respect of Acts administered by Sales tax Department mentioned therein, to the Commissioner of Sales Tax with powers to re-delegate further to subordinate authorities.
The new foreign trade policy, which is being prepared by the commerce ministry, will be aligned with the Goods and Services Tax (GST) only after implementation of this indirect tax mechanism. The new policy is likely to be announced by the next government at the Centre by mid-2009, while the GST is likely to be […]
You are aware that by the Government notification cited at reference (1) above, the rate of tax on Timber [under Entry 108(2) of schedule ‘C’ appended to the Maharashtra Value Added Tax Act, 2002] for the period 1st April 2008 to 31st March 2009 was reduced to 4 per cent. Thus, with effect from 1st April 2009 the rate of tax on Timber shall be 12.5 per cent.
This circular cannot be made use of for legal interpretation of provisions of law. If any member of the trade has any doubt, he may refer the matter to this office for clarification.
Similar goods manufactured in India and sold by other dealer like Samsung, LG etc. in Tamil Nadu are being taxed at 12% after 27.03.2002. However, the petitioners (assessee) herein alone are now required to pay tax at 20%. Presently, the Act imposes a higher rate of 20% on sales tax whereas other similar goods suffer sales tax at 12% -Liability of sales tax on imported goods transferred to warehouses.
TRADE CIRCULAR Mumbai, Dt.25.03.2009, No.LTR-2009/ 1/Adm-29/ B-139 , Trade Cir. No. 11 T of 2009 Sub: Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005. Ref: 1) Notification No.LTA-1090/ 179/ Taxation-2 dated 21st January, 1992. 2) Notification No.LTA-1090/ CR-47/ Taxation-2 dated 18th November, […]
TRADE CIRCULAR Dt.21.03.2009 No.VAT/MMB-1006/ 152/Adm-6 Mumbai, Trade Cir. No. 9 T of 2009 Sub: Filing of revised return as advised by the Auditor in Audit Report. Ref: Trade circular No. 26T of 2006 dated 18.9.2006. Gentlemen/Sir/ Madam, Certain queries have been received from the trade and associations, as also from departmental authorities in connection with […]
