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 argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
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 : 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 ...
Whereas on the basis of information which has come to my knowledge, I am satisfied that registration of dealers mentioned in the Annexure needs to be cancelled with effect from 1st January, 2014 as they have filed return showing (NIL) Gross Turn Over for at least last one year which shows they have ceased to carry out any economic activity which would entitle them to be registered as a dealer under DVAT Act 2004.
As per the judgment delivered by the Hon’ble Supreme Court of India in the case of Larsen & Tourbo Limited the transactions of construction activity for prospective buyers are subject to VAT as these are covered under the category of works contract
The last date for electronic uploading of form e704, for the financial year 2012-2013, is 15th January, 2014 and the last date for submission of above documents is 25th January, 2014.
As per the provisions of Maharashtra State Tax on Professions, Trades, callings and Employments Act 1975 (PT Act) an employer even having a single employee whose gross salary is above Rs.5000/- for any month of the year is liable to obtain Profession Tax Registration Certificate (PTRC) and pay the Profession Tax(PT).
Buy goods from a trusted seller who files return and thereby pays due tax collected from you. Mere 2B statement filing by selling dealer not sufficient – selling dealer needs to back it up with return.
Circular No.29 of 2013-14 – Sub: Filing of R.10 block of Form 1 for 2009-10,2010-11,2011-12 and 2012-13 and for 2nd Quarter return of 2013-14 – extension of period thereof.
A dealer, who has become eligible for refund, due to the filing of returns and tax payment by his supplier (who was a non-filer earlier), need not apply for the refund. The refund shall be granted to the claimant dealer without any refund application after due verification on Mahavikas.
SUMIT AGARWAL B.Com(H), FCA,MBA,CFA Section 74 of the Delhi VAT Act, 2003 deals with filing of objections before the Commissioner by any person who is dissatisfied with the order of an Assessment under the Act or any other order or decision made under this Act. However, such appeals can only be filed only against the […]
Important Amendments made by Punjab Government in the Punjab Vat Act, 2005 By virtue of notification dated 15.11.2013
Amendment in section 51- Person in-charge included transporters: Section 51 which relates to the road side checking law has been amended so as to provide that the person incharge of goods shall also include the carrier of goods or agent of transport company or booking agency or any other bailee for transportation and in-charge or owner […]