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 : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...
Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...
Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...
Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...
Goods and Services Tax : This article discusses GST compliance for service providers eligible for the QRMP scheme up to ₹5 crore turnover. It clarifies w...
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 : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : The Bombay High Court held that GST deposited during investigation before adjudication could not be treated as voluntary payment. ...
Goods and Services Tax : The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business o...
Goods and Services Tax : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...
Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...
Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...
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...
Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...
Vide Notification No.23/H.A.6/2003/S.60/2015 dated 24th September, 2015 the State of Haryana has amended Rule 49A of Haryana Value Added Tax Rules, 2004 in what appears as a fresh effort to rope more developers to opt for the 1% composition / Lumpsum scheme by introducing few changes and allowing fresh 60 Days to join this Notification from 24th September, 2015 itself.
Notification No. 22/ST-1/H.A.6/2003/S.59/2015 dated 7th September, 2015 will have a significant impact on the Haryana VAT Payers and Buyers of Haryana Goods outside the state of Haryana. The issue is in relation to restricting the input tax credit only to the extent of Output tax liability for dealer engaged in Interstate Sale of Goods.
In order to settle at rest confusion regarding meaning of Turnover for eligibility under LBT exemption, now a clarification has been issued by Urban Development Department (UDD) vide Notification No. LBT. 2015 / C.R. 42 / UD-32 dated 15 September 2015 in Maharashtra. The UDD has stated that the turnover of the dealer within the municipal corporation area is required to be considered.
It has been decided henceforth that stock taking will not be allowed to any retail private vends licencees as well as Corporation vends. Therefore, final opportunity is hereby given to all retail licencees that they will take the stock before 25.09.2015. Thereafter, no stock take sold will be allowed. Thereafter no assumption of stock take sold will be available for the left over stock. If any stock in the liquor vends is found as stock take sold it would be considered as repeat stock and strict action like prosecution and cancellation of licence would be taken.
With the strong intent of the government in bringing the nation’s most awaited tax reform to reality we can now believe that implementation of GST in very soon going to become reality. With Recent speech of FM in Singapore indicating that GST being a transactional tax even if deferred from 1st April, 2016 can be […]
In a recent decision dated 22.09.2015, rendered in the case of Jyoti CNC Automation Ltd. v/s the State of Gujarat, the Gujarat Value Added Tax Tribunal has held that C Form cannot be disallowed merely on the basis of data available on tinxsys [tax information exchange system] website without investigating the authenticity of the form.
Surya Constructions vs CTO (Kerala HC)- In the construction and real estate industry it is common practice for the Contractors to sub contract the whole of the contract for execution on back to back basis. While sub-contracting on back to back basis the main contractor retains its profit element from the total consideration received from the contractee. In such case the question which arises whether such profit element is subject to any tax under VAT.
Q.1 What is Form Delhi Sugam-2 (DS2)? Ans. Form Delhi Sugam-2 (DS2) is an online form to be filed by all registered dealers who brings goods in Delhi from outside Delhi by Road, Rail, Air, Courier, Pipeline, Internet etc. before entry of the goods in Delhi VAT jurisdiction.
The High Court of Patna has reaffirmed the legal position that State Governments are not competent to levy VAT on MRP in the case of M/s. Mapra Laboratories Pvt. Ltd., Vs. The Commercial Tax Officer, Special Circle, Patna.
The new system of Registration envisages grant of registration based upon online verification of application and documents uploaded by the applicant. This exercise is aimed at reducing the hardship of the applicants in visiting the Sales Tax Office for registration and make the process simpler and transparent.
