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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 of Notification No.F. 3(3 52)/Policy/VAT/20 13/231-241 dated 28.05.2013 regarding submission of information online in Form DP-1, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section (1) read with subsection
With effect from 1st July, 2013, the application for registration in Form DVAT-04 under section 19 of the Delhi Value Added Tax Act, 2004, shall be submitted online by the applicant dealer on the departmental website. Further, such dealer shall also submit a hard copy of the application with supporting documents, within three working days of electronic filing of such application, in the concerned ward.
The Department of Trade & Taxes, Government of NCT of Delhi, invites applications from such registered dealers, who fulfil the following eligibility criteria for consideration of their names for award under the Good Dealer Scheme of the Govt.NCT of Delhi.
After careful examination of the provisions of DVAT Act, 2004 and definitions of terms like spectacles and sunglasses, it is clear that ‘spectacles’ and ‘sunglasses’ are different from each other. Further, the entry no. 115 of schedule III of the DVAT Act, 2004 specifically covers only spectacles.
The Schedules A,B,C,D appended to Maharashtra Value Added Tax Act, 2002 are amended with effect from 01-04-2013. Further, certain notifications are also amended. These amendments are briefly discussed below Amendments to Schedule A 1. Braille Watches w-e-f 01.04.2013 are now covered by Schedule Entry A-2 by way of notification.
Every dealer who effects inter-state sale is required to register with State sales tax authorities who are empowered to grant registration under CST Act. Application should be in form ‘A’. Security has to be furnished. Certificate of registration will be in form ‘B’.
The Honble Deputy Chief Minister and Finance Minister in Budget Speech delivered on 20th March 2013 made announcements to exempt, reduce or enhance the tax in respect of certain goods. To give effect to the Budget proposals, the Schedules A, B, C and D appended to Maharashtra Value Added Tax Act, 2002 are amended with effect from 1st April 2013.
Punjab VAT Tribunal in The 21st Century Builders and Engineers vs State of Punjab VSTI 2013 17 C-388 has held that input tax credit cannot be disallowed merely on the technical ground that VAT has not been charged separately in VAT invoice, when tax charged on such VAT invoice is duly deposited by the seller.
The Finance Minister Mr. P. Chidambaram in his Budget speech in 2006 gave a very clear picture about the future of the Goods and service tax. Let us see how confident our law makers were in 2006 which is evident from the budget speech of the Finance Minister Mr. P. Chidambaram:-
The purpose of taking the information in Form DVAT-07 and Form DVAT-52 is to update the dealers’ data with the department. To maintain up to date and accurate data of the dealers in the department records, Registration Certificates of the dealers are required to be amended. The amendment process is to be initiated either on dealer’s initiative or suo-moto order passed on information received by the department.
