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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 : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
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 rejection of a manual GST appeal was unsustainable where DRC-07 was not available on the GST porta...
Goods and Services Tax : Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violate...
Goods and Services Tax : Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab i...
Goods and Services Tax : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
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...
Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...
Whereas on the basis of information which has come to my knowledge, I am satisfied that registration of dealers mentioned in the Annexure needs to be cancelled with effect from 1st January, 2014 as they have filed return showing (NIL) Gross Turn Over for at least last one year which shows they have ceased to carry out any economic activity which would entitle them to be registered as a dealer under DVAT Act 2004.
As per the judgment delivered by the Hon’ble Supreme Court of India in the case of Larsen & Tourbo Limited the transactions of construction activity for prospective buyers are subject to VAT as these are covered under the category of works contract
The last date for electronic uploading of form e704, for the financial year 2012-2013, is 15th January, 2014 and the last date for submission of above documents is 25th January, 2014.
As per the provisions of Maharashtra State Tax on Professions, Trades, callings and Employments Act 1975 (PT Act) an employer even having a single employee whose gross salary is above Rs.5000/- for any month of the year is liable to obtain Profession Tax Registration Certificate (PTRC) and pay the Profession Tax(PT).
Buy goods from a trusted seller who files return and thereby pays due tax collected from you. Mere 2B statement filing by selling dealer not sufficient – selling dealer needs to back it up with return.
Circular No.29 of 2013-14 – Sub: Filing of R.10 block of Form 1 for 2009-10,2010-11,2011-12 and 2012-13 and for 2nd Quarter return of 2013-14 – extension of period thereof.
A dealer, who has become eligible for refund, due to the filing of returns and tax payment by his supplier (who was a non-filer earlier), need not apply for the refund. The refund shall be granted to the claimant dealer without any refund application after due verification on Mahavikas.
SUMIT AGARWAL B.Com(H), FCA,MBA,CFA Section 74 of the Delhi VAT Act, 2003 deals with filing of objections before the Commissioner by any person who is dissatisfied with the order of an Assessment under the Act or any other order or decision made under this Act. However, such appeals can only be filed only against the […]
Important Amendments made by Punjab Government in the Punjab Vat Act, 2005 By virtue of notification dated 15.11.2013
Amendment in section 51- Person in-charge included transporters: Section 51 which relates to the road side checking law has been amended so as to provide that the person incharge of goods shall also include the carrier of goods or agent of transport company or booking agency or any other bailee for transportation and in-charge or owner […]
