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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 ...
COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI Vikrikar Bhavan, Mazgaon, Mumbai 400 010, dated the 17th July 2013 Order MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. Sr. D.C. (A & R)/PWR/1006/4/Adm. (3)8.— In exercise of the powers conferred by sub-section (6) of section 10 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of […]
In partial modification of Notification No.F.7(433)/Policy-II/VAT/20 12/180-190 dated 17/05/2013 regarding submission of information in Form T-2, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section (1) read
e Payment Module – Process flow: 1. Dealer logs in on the Department’s website https://www.dvat.gov.in 2. Dealer clicks on e-payment option available on the website 3. Dealer selects the type of tax (VAT/CST) for which the payments have to be made
The Government vide notification no. F.3(4)/Fin.(Rev.-I)/201 3-1 4/DSVI/51 9 dated 09.07.2013 has notified revised forms DVAT-16 and DVAT-17. A number of queries are pouring in from various professionals and Trade Associations regarding the quarter from which these forms will be applicable, since the relevant details required in revised forms may not have been maintained by dealers.
Process flow for offline e-Payment 1. Dealer logs in on the Department’s website http://www.dvat.gov.in 2. Dealer clicks on e-payment option available on the website 3. Dealer selects the type of tax (VAT/CST) for which the payments have to be made
Substantive law and procedural law are the two main categories within the law. Substantive law refers to the body of rules that determine the rights and obligations of individuals and collective bodies. Procedural law is the body of legal rules that govern the process for determining the rights of parties. When the CST Act does not have a special substantive provision of forfeiture, the Department is not correct in demanding excess collection of CST in the bills.
Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Second Amendment) Rules, 2013. (2) They shall come into force on the date of their publication in the Delhi Gazette.
Dealers who have elected to pay tax under section 16 of the Act, that the retail invoice issued under sub section (4) of Section 50 of the Act, besides containing the particulars as specified in sub section (5) of Section 50 of the Act, henceforth shall also contain the following words at the top of the invoice
In exercise of the powers conferred under sub-rule (2) of Rule 31 of the Delhi Value Added Tax Rules, 2005, read with clause (b) of sub-rule 4 of rule 2 of the said Rules and Section 36 Delhi Value Added Tax Act, 2004, I, Prashant Goyal, Commissioner, Value Added Tax, do hereby notify Allahabad Bank located in the National Capital Territory
In exercise of the powers conferred by clause(c) of sub-rule (1) of Rule 63 of the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as ‘the Rules’), I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, hereby require that all the TAN holders responsible for deduction of TDS under section 36A of the Delhi Value Added Tax Act, 2004
