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 article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
While processing refunds of Embassies, High Commissions and International Organizations certain discrepancies were observed and due to this reason amount of VAT Involved in the invoices were disallowed. The discrepancies observed in certain cases are as under:
High Sea Sales (HSS) is a sale carried out by the carrier document consignee to another buyer while the goods are yet on high seas or after their dispatch from the port/airport of origin and before their arrival at the port/ airport of destination. An High Sea Sales contract/ agreement should be signed after dispatch of goods from origin & prior to their arrival at destination.
All the powers requiring a dealer or a person or prescribed class of persons to furnish security as a condition for registering a person as a dealer or for- refund purpose under Section 38 of the Delhi Value Added Tax (DVAT) Act, 2004, excluding the powers to increase, vary, reduce or waive and forfeiting the whole or any part of the security furnished by him.
Punjab Excise and Taxation department vide notification no. S.O 17/P.A.8/2005/ S.8/2014 dated 21.02.2014 has notified additional commodities for single point taxation. This notification is effective from 1st March 2014 and is in addition to notification issued on 13.12.2013 which was effective from 1st January, 2014.Notification No. S.O.117/P.A8/2005/S.8/2013
We all have heard about Goods & Service Tax. It is one of the many legislations that are pending in the list of changes that we might expect in time to come. This tax is a consolidation of many indirect taxes, thereby drastically overhauling the system of Indirect Taxes in India.
A Dealer had applied for registration on 27th December 2013 under Voluntary Registration Scheme and was granted registration on 15th February 2014. This dealer is required to file quarterly return for the QE 31St December 2013 on or before 21st January 2014.
The export oriented units are entitled to full reimbursement of central sales tax paid by them on purchase from domestic tariff area units, when goods are used by them for production of finished goods meant for export. Accordingly, reimbursement of central sales tax on inputs used in goods meant for domestic tariff area sale by export oriented units is not admissible.
The period of limitation in respect of certain assessment of dealers, who undertake the construction of fiats, dwellings or buildings or premises and transfer them in pursuance of an agreement alongwith land or interest underlying the land, is to expire on the 31st March 2014. In view of the above, to give sufficient time to such class of dealers as well as to the assessing authorities, for assessment, it is considered expedient to extend the limitation period for assessment upto the 30th September 2015, by adding sub-section (13) in section 23 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005).
On behalf of Oil & Spices dealers I have drafted the representation for withdrawal of notification No. S.O 17/P.A.8/2005/S.8/2014 dated 21.02.2014 which is effective from 01.03.2014 as this notification has not only enhanced the rate of tax rather created discrimination between the class of dealers who are dealing in similar goods and this notification is […]
VAT system is to rationalize the tax burden and bring down in general the price level and to bring in simplicity and transparency in the tax structure thereby improving the tax compliances and eventually to ensure revenue growth and for that registration plays vital role and for obtaining the same certain documents and process is […]
