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Goods and Services Tax : The guide clarifies the difference between PTEC and PTRC registrations under Maharashtra Professional Tax law. It explains who mus...
Goods and Services Tax : The Madras High Court held that once late fee under Section 47 is levied for delayed annual return filing, authorities cannot impo...
Goods and Services Tax : The Madras High Court held that ITC distribution by an Input Service Distributor arises only after conditions under Section 16(2) ...
Goods and Services Tax : The article examines how Section 64 of the CGST Act is increasingly used against genuine recipients in ITC disputes. It argues tha...
Goods and Services Tax : Courts have repeatedly held that bona fide buyers cannot lose ITC merely because suppliers default or registrations are cancelled ...
Goods and Services Tax : CGST authorities arrested a company director after detecting fraudulent Input Tax Credit claims based on bogus invoices worth ₹3...
Goods and Services Tax : A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appea...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : The government clarified that there is no pending proposal to exclude State-run lotteries from the 40% GST rate. The hike was reco...
Goods and Services Tax : Considering the seriousness of the allegations and the prima facie material indicating the applicant’s involvement in the conspi...
Goods and Services Tax : GSTAT directed the DGAP to re-examine the profiteering computation after questions were raised about ignored cost increases, negat...
Goods and Services Tax : GSTAT concluded that elimination of entertainment tax and other levies reduced the effective tax incidence, requiring suppliers to...
Goods and Services Tax : The Bombay High Court set aside a settlement order where the department adjusted a refund of one tax period against dues of anothe...
Goods and Services Tax : While interpreting Rule 39(1)(a) to mandate distribution immediately upon receipt of invoice would lead to absurdity and conflict ...
Goods and Services Tax : Authorities warned taxpayers about fake GST officers conducting fraudulent inspections. Businesses must verify officer identity, w...
Goods and Services Tax : The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the designated auth...
Goods and Services Tax : Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also ros...
Goods and Services Tax : Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. T...
Goods and Services Tax : GSTN has launched an online facility allowing eligible taxpayers to opt out of Rule 14A registration. Filing of pending returns an...
For the first time the state government has candidly admitted that there is corruption at commercial tax department VAT checkposts. Industries minister Saurabh Dalal in an interaction with Gujarat Sales Tax Bar Association (GSTBA) has appealed to traders to come forward to lodge complaints against errant officers.
The Centre has turned down the proposal of the empowered group of state finance ministers to keep alcohol out of goods and services tax. The government has in fact suggested that both alcohol and tobacco, which are demerit goods and considered harmful for health, should be kept under GST, with the states getting the power to levy excise duty over and above GST on alcohol. The Centre would have the same power in case of tobacco.
The Delhi government’s proposal to hike value added tax (VAT) from 4% to 5% is seen running counter to the Centre’s move to introduce the goods and services tax (GST) in a bid to bring about uniformity in the tax structure. The Sheila Dixit-led government’s announcement came after tax collection for last fiscal came in at Rs 11,175 crore, down from Rs 13,000 crore the previous fiscal.
Typically in real estate transactions, the land holder contributes the land, the developer constructs the building and sells the flats along with the proportionate rights in respect to the land. As a result, each owner becomes the owner of an apartment with corresponding undivided share in the land arid an undivided share in the common areas. The usual feature of such agreements is that the land holder will have no say or control in the development.
Q.1 The amended section 6A of CST Act, 1956 requires the transferor branch to obtain ‘F’ form from the transferee branch and on failure to obtain the same the transaction is presumed to be sale. Whether such amendment can be said to be constitutionally valid, as it may amount to levy of tax on Consignment?
Question. The dealer has purchased plant along with land from Financial Institution in auction. The original owner of plant was declared sick unit and was liable to discharge sales tax dues for past years. The Sales Tax Department is contemplating to recover the said dues from the dealer who has purchased the plant and land in auction. Whether the department is justified in such demand?
The facts are that the dealer is registered under CST Act in Andhra Pradesh as well as in Maharashtra. Order is placed by AP branch on Tamil Nadu dealer for supply of goods against H form. The supplier prepares invoice mentioning Maharashtra address. The goods are delivered by TN party in AP from where dealer exports the goods. The dealer accounts the said invoice of TN party in its books in Maharashtra and shows the same in the Maharashtra Sales Tax returns. The H form issued by Maharashtra authorities is issued to TN party. Whether the above course of action as per law?
The subject of works contract is one of the most confusing and litigated issues. The Constitution (Forty Sixth Amendment) Act, 1982 granted powers to State Governments to enact laws for providing the levy of tax on the transfer of property (whether as goods or in some other form) involved in the execution of works contracts. Builders and Developers undergo untold hardship and misery while computing the gross and taxable turnovers. Each State has prescribed its own law, rules and methodology for determining the gross and taxable turnovers.
Under entry 92A of List I of the VII Schedule to the Constitution of India, the Parliament of India has the exclusive right to impose tax on sale or purchase of goods other than newspapers where such sale or purchase takes place in the course of inter-State trade and commerce. Article 269 of the Constitution of India authorises the Parliament to formulate principles for determining when a sale or purchase or consignment of goods takes place in the course of inter-State trade and commerce. Exercising the power so conferred by the Constitution of India, the Parliament has enacted the Central Sales Tax Act, 1956 (herein after referred to as “the Central Act”), wherein section 3 specifies the principles as to when a sale or purchase of goods take place in the course of inter-State trade and commerce.
After amendment to the constitution by inserting Article 366(29A) providing definition of the term “taxes on sale or purchase of goods” to include deemed sales, States were empowered to levy tax on sale or purchase of goods involved in execution of works contracts. However, the power of States to levy tax on deemed sales including works contract sales are subject to restrictions contained in Article 286 of the Constitution of India. Under Article 286 State has no power to levy tax on –
