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 : 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 ...
Supreme Court approves the Raheja Developments judgment as laying down correct legal provision and also rejects challenge to amendment to provisions of explanation (b)(ii) to section 2(24) of MVAT Act and valididy of Rule 58(1-A) of MVAT Rules is sustained.
With the issuance of couple of circulars in May’13 and June’13 by the Haryana VAT Department recently, clarifying certain aspects on VAT on builders’ projects, this branch of indirect tax has been activated on these builders’ projects.
For the purpose of computation of taxable turnover in works contracts: Where amount of labour, services and other like charges is not ascertainable from the books of accounts of the dealer (being works contractor) or where he fails to produce documentary evidence in support of such charges, the amount of such charges shall be calculated on the basis of percentages specified in the Table given in Rule 3(2) of the Delhi VAT Rules.
Calcutta High Court in Cipla Limited vs Deputy Commissioner, Commercial Tax reported as VSTI 2013 Vol. 17 B-509 has held that There is nothing in Rule 12(5) of CST (R&T) Rules which could be construed to vitiate a declaration form i.e “F” form on a ground that such declaration form covered transactions for a period […]
Delhi Tax Compliance Achievement Scheme, 2013 (DCS) – FAQs – The Scheme is notified to Tax dispute related to Delhi Value added tax pending in various court and to provide an opportunity to defaulting dealers to achieve self compliance.
Punjab Excise & Taxation Department has revised the amount of processing fee leviable under rule 40-A of the Punjab VAT Rules, 2005. The detail of the same is as under :- “Rule 40-A. Annual processing fee.- Every taxable person, shall pay annual processing fee, as specified in the Table given below, in the month of […]
Punjab VAT Tribunal in Olam Agro India Limited vs State of Punjab (2013) 21 STM 128 has held that extension of time limit u/s 29 of Punjab VAT Act, 2005 from 3 years to 6 years, for making assessment of a person, by giving a public notice on the website of the department, is not […]
Penalty imposed under section 86 by Assessing Authority (AA) in pursuance to provisions under section 33, for the omission or act, through a notice issued in form DVAT-24A, can be remitted by Objection Hearing Authority (OHA) if the objector prove existence of reasonable cause for the act or omission.
The Andhra Pradesh Sales Tax & VAT Appellate Tribunal, Hyderabad held recently that materials purchased from unregistered dealers and used in the execution of works contract is liable to tax u/s 4(4) of the APVAT Act (Ramky Environ Engineers Ltd., Hyderabad Vs State of Andhra Pradesh 2013 57 APSTJ 1).
Punjab Government has revised the amount of processing fee leviable under rule 40-A of the Punjab VAT Rules, 2005. Rule 40-A earlier envisages payment of annual processing fee of Rs. 800/- by every taxable person under the Punjab VAT Act, 2005. Now the different amount of processing fee have been defined for different persons based […]
