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Goods and Services Tax : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST ...
Goods and Services Tax : The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax...
Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...
Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...
Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...
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 : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...
Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...
Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...
Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...
Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...
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 ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
The Department proposes to provide the compendium of e-services viz., e-return, e-registration, e-declarations, e-annexure, e-Form-704 etc. For availing of these e-services it is mandatory for the dealers to get enrolled with the Department’s web-site i.e. www.mahavat.gov.in .
Once the application has been approved the Central Repository staff would print the required number and type of statutory forms sign and dispatch them to the dealer s main place of business either through courier or Post.
After e-enrolment is made by a registered dealer, the ‘Acknowledgment’ will be made available on the website. The signed copy of the Acknowledgment is required to be furnished in the Department only once. After furnishing such copy, there is no need to furnish the signed acknowledgment of e-return which at present is required to be furnished within 10 days from uploading the return.
A new procedure has been prescribed for the payment of taxes, fees and returns by the dealers or employers seeking registration or not registered or not required to registered under MVAT Act vide Trade Circular 42-T of 2008 dated 26th December 2008.
Mandatory E-filing of Returns is applicable for Registered Dealers to whom the Explanation to clause (8) of Section 2 applies and whose tax liability during the previous year was rupees one crore or less, in respect of the period starting on or after 1st April, 2008.
Specimen of Letter of Appointment as Vat Auditor under Section 61 Of The MVAT Act, 2002, For The Financial Year Ending 31st March 2011. Specimen Letter of Communication with Previous Mavt Auditor.
The Government of Maharashtra has issued Trade Circular No. 41 T of 2008 dated 18.12.2008 allowing the submission of VAT Audit Reports for the Financial Year 2007-2008 in old Form No.704 also.
Have a look at a very small utility to verify the correctness of VAT and CST Registration Numbers under Maharashtra VAT Act, 2002.This small MVAT Registration Numbers validation utility can be used as atool for the VAT Audit to check the VAT and CST Registration Nos of the parties as the utility checks whether the numbers are in the proper format or not.
No. VAT.1508/CR- 5/Taxation- 1 – In exercise of the powers conferred by sub-entry (8) of Entry 107 of schedule C appended to the Maharashtra Value Added Tax Act, 2002 [Mah IX of 2005], the Government of Maharashtra hereby amends the Government Notification, Finance Department, No.VAT-1505/ CR-233/Taxation- 1, dated the 23rd November, 2005, with effect from 1st December 2008, as follows, namely: –
In exercise of the powers conferred by sub-section (1) of section 42 of the Maharashtra Value Added Tax Act 2002 [Mah IX of 2005] the Government of Maharashtra hereby amends the Government Notification, Finance Department, No. VAT-1505/CR- 105/Taxation 1 dated the 1st June 2005 as follows namely.
