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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.

Latest Articles


Procedural Fairness Is Not an Empty Ritual: SC Reasserts Constitutional Sanctity of Natural Justice

Goods and Services Tax : The Supreme Court held that adjudicatory proceedings cannot survive when authorities rely on undisclosed material or deny meaningf...

June 2, 2026 2799 Views 0 comment Print

Using ITC for 10% Pre Deposit Is Not a Crime: Allahabad High Court

Goods and Services Tax : The High Court held that using Input Tax Credit for the mandatory 10% GST appeal pre-deposit is not a criminal act. It ruled that ...

June 1, 2026 351 Views 0 comment Print

GST Impact on Ceramic & Sanitaryware Industry

Goods and Services Tax : Introduction: In India, GST has disrupted the traditional methods of managing compliance and taxation in most industries. For the ...

June 1, 2026 309 Views 0 comment Print

ASMT-10 to GST Adjudication: Checklist for Taxpayers and Professionals

Goods and Services Tax : GST disputes often begin with scrutiny notices rather than investigations. A structured response at every stage can help taxpayers...

June 1, 2026 414 Views 0 comment Print

GSTN Introduces Major E-Way Bill Changes Every Taxpayer Must Know

Goods and Services Tax : GSTN has introduced important changes to strengthen tracking and transparency in goods movement. Businesses must understand the ne...

June 1, 2026 312 Views 0 comment Print


Latest News


CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 759 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 5025 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 648 Views 0 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 945 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3525 Views 0 comment Print


Latest Judiciary


GST Show Cause Notice Upheld as Taxability of Annuity Requires Factual Determination

Goods and Services Tax : The Telangana High Court refused to quash a GST show cause notice, holding that the question whether annuity payments were exempt ...

June 2, 2026 141 Views 0 comment Print

SC Declines Interference as GST Dispute Arose From Show Cause Notice

Goods and Services Tax : The Supreme Court refused to interfere at the show cause notice stage, holding that the dispute should be examined through adjudic...

June 2, 2026 150 Views 0 comment Print

Chilli Grinding Job Work GST Issue Left Undecided Due to Withdrawal of AAR Application

Goods and Services Tax : Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under...

June 2, 2026 87 Views 0 comment Print

GST Advance Ruling Application Withdrawn as ITC Time-Limit Issue Was Outside AAR Jurisdiction

Goods and Services Tax : Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall ...

June 2, 2026 108 Views 0 comment Print

Factory Canteen ITC Allowed Only to Extent of Actual Employer Expenditure

Goods and Services Tax : The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restri...

June 2, 2026 159 Views 0 comment Print


Latest Notifications


Gross and Net GST revenue collections for the month of May, 2026

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% ...

June 1, 2026 309 Views 0 comment Print

Tamil Nadu GST Circular Shifts LTU Adjudication to Deputy Commissioners

Goods and Services Tax : The Tamil Nadu Commercial Taxes Department directed that adjudication of LTU taxpayers inspected by the Intelligence Wing will now...

May 28, 2026 321 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

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...

May 26, 2026 2871 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

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...

May 21, 2026 16824 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 19, 2026 24555 Views 3 comments Print


Due date of Form 704 in respect of the year 2007-08

January 21, 2009 819 Views 0 comment Print

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.

New Procedure for payment of fees and taxes by unregistered dealers

December 26, 2008 2485 Views 0 comment Print

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.

MVAT E-Filing of Returns Made Applicable to All Dealers

December 21, 2008 684 Views 0 comment Print

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.

Power Point Presentation on New MVAT Form and Engagement Letter

December 19, 2008 5067 Views 0 comment Print

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.

Submission of MVAT Audit Report for 2007-2008 in Old Format

December 18, 2008 2539 Views 0 comment Print

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.

A Good Tool for MVAT Audit

December 11, 2008 897 Views 0 comment Print

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.

Notification for Amendment in Notification for Medical Device

November 27, 2008 1873 Views 0 comment Print

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: –

Notification about composition Scheme for Drug Retailers

November 27, 2008 3125 Views 0 comment Print

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.

New form no 704 in excel, word and PDF format along with all the schedules

November 21, 2008 21576 Views 5 comments Print

Dear Friends please find attached herewith format/form required for MVAT Audit in Maharashtra ie. form No. 704 in Excel Format, In Word Format and in PDF format released by the department. Download Form No. 704 along with schedules in Excel Format. Download Form No. 704 along with schedules in PDF Format

Element of transaction of sale is pre-requisite for levy of sales tax

November 19, 2008 2520 Views 0 comment Print

Haleema Zubair, Tropical Traders Vs. State of Kerala (Supreme Court of India)- The business activities relating to transaction of M/s. Poseidon Food Company unless otherwise proved cannot bring the appellant within the purview of definition of `dealer’. If she was not a dealer, the professional fees earned by her would not be exigible to payment of sales tax; only because the appellant happens to be the proprietress of M/s. Tropical Traders also.

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