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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 ...
In partial modification to this department’s Circular No.7 of 2013-14 on the subject cited above, and in exercise of the powers conferred under Rule 49A of DVAT Rules, 2005, the last date of filing of return, excluding Annexure 2C and Annexure 2D, for the quarter ending 30/06/2013 for dealers, including composition dealers, is extended to the following dates:
In partial modification to this department’s Circular No.8 of 2013-14 on the subject cited above, and in exercise of the powers conferred under Rule 49A of DVAT Rules, 2005, the last date of filing of return, for the quarter ending 30/06/2013, is extended to the dates as per schedule given below:
Sub: Clarification on DP-1 The dealers who have submitted Form DP-1 without purchase commodities in the pre-revised Form DP-1 have the option to edit the Form DP-1 and submit the details of commodities purchased by them. Further, they can also edit the details of the commodities for sale, otherwise the commodity list submitted earlier would be treated as if these commodities are for sale. The last date for editing the said form is 26.08.2013.
In partial modification of Notification No.F.7(43 3)/Policy-II/VAT/20 1 2/Part File/353- 364 dated 28/06/2013, I, Prashant Goyal, Commissioner, Value Added Tax, in exercise of the powers conferred on me under sub-section(1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, do hereby extend the date for filing of stock statement in Form Stock-1 online for the stock available on 31st March, 2013 to the following date:
In continuation of the earlier order No. F.7/T&T/PB/SCTT(PR/Coordn.)/ dated 24th July, 2013 issued in the said connection, the Government of NCT of Delhi has been pleased to add the names of following Trade Bodies / Associations to make the Delhi Trade Board more representative:
In partial modification of Notification No No.F.7(400)/Policy/VAT/201 1/383-396 (dated 05.07.2013, regarding procedure of offline payment of tax, interest and penalty or any other amount due under the Delhi Value Added Tax Act, 2004, and in exercise of the powers conferred under sub rule (2) of Rule 31 of Delhi Value Added Tax Rules, 2005,
Form T-2 was prescribed for dealers (except the dealers exclusively dealing in tax free goods) whose gross turnover exceeded Rs. 10 crore during the year 2011-12 or any future date on which the dealer attains the lower limit of GTO of RS.10 Cr., vide notification No. F.7(433)/Policy-II/VAT/2012/180-190 dated 17.05.2013. to file online information on the goods being imported, but before entry of such goods, into the Territory of Delhi;
He submitted that prior to amendment in entry no. 98 of Schedule III appended to DVAT Act, 2004 ‘cups and glasses both made of paper and plastics’ were included. However, with effect from 21.06.2012 the word ‘plastics’ was deleted from entry no. 98 and due to the said amendment ‘cups and glasses of plastic’ are taxable at the rate of 12.5% as unspecified general item.
The applicant is actively involved in the manufacturing and sale of steam radiators, which are used in dye industries and laundries in hotels for drying. He further stated that his client is charging 12.5% rate of VAT on the sale of this item whereas others manufactures of the said item are charging 5% rate of VAT on the pretext that the steam radiator is an industrial input, which is indirectly affecting his client’s business.
In order to facilitate the filing of online return in Form DVAT-48 by the TAN holders, in exercise of the powers conferred under Rule 49A of the DVAT Rules 2005, the last date for filing of return for the quarter ending 30/06/2013, shall be as per the schedule given below:-
