Follow Us:

Goods and Services Tax

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


Section 10, 11 and 12 of CGST Act, 2017

Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...

May 18, 2026 63 Views 0 comment Print

Is IMS a Boon or a Bane for Taxpayers?

Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...

May 18, 2026 81 Views 0 comment Print

GST ITC as a Vested Right: Why Bona Fide Purchasers Should Not Lose Credit

Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...

May 18, 2026 600 Views 0 comment Print

Day-to-Day GST Compliance for Service Providers: Invoices, ITC, Returns & Common Mistakes

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...

May 18, 2026 72 Views 0 comment Print

GST ITC Cannot Be Denied Solely Due to NGTP Supplier Tag

Goods and Services Tax : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...

May 16, 2026 612 Views 0 comment Print


Latest News


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 4470 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 555 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 804 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 3324 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 22815 Views 1 comment Print


Latest Judiciary


Bombay HC Allows Reconsideration of Manual GST Appeal Due to Missing DRC-07 on Portal

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...

May 18, 2026 129 Views 0 comment Print

Gauhati HC Quashes GST Cancellation as Order Lacked Reasons Under FORM GST REG-19

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...

May 17, 2026 225 Views 0 comment Print

Bombay HC Quashes GST Order as Proceedings Were Initiated Against Amalgamated Entity

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...

May 17, 2026 240 Views 0 comment Print

Tax Deposit During GST Raid Cannot Automatically Be Treated as Voluntary: Bombay HC

Goods and Services Tax : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...

May 17, 2026 258 Views 0 comment Print

Kerala AAR Rejects GST Advance Ruling Plea Due to Hypothetical Queries

Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...

May 16, 2026 153 Views 0 comment Print


Latest Notifications


GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 552 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 3279 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 294 Views 0 comment Print

GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

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...

May 7, 2026 576 Views 0 comment Print

Gross and Net GST revenue collections for month of April, 2026

Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...

May 1, 2026 750 Views 0 comment Print


MVAT Audit Due (Form 704) date extended to 15th January, 2013

November 22, 2012 26630 Views 0 comment Print

Commissioner of Sales Tax in Maharashtra has informed to defer the submission of VAT Audit Report in Form 704 under the MVAT Act, 2002 to 15th of January, 2013 from the scheduled due date of 30th November, 2012. A Notification to this effect is expected on coming Monday, the 12th November, 2012.

MVAT Notification for Amendment in Form 231,232,233,234,235

November 20, 2012 3526 Views 0 comment Print

In exercise of the powers conferred by sub-rule (1) and (2) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State, Mumbai hereby, amends the forms appended to the Maharashtra Value Added Tax Rules, 2005 as follows, namely :—

MVAT Refund through Electronic Clearing Service (ECS)

November 19, 2012 2781 Views 0 comment Print

The facility of remittance of refund through ECS will be optional to all the dealers in Greater Mumbai. However, in future the department proposes to make ECS refund scheme mandatory. Therefore, all the dealers who do not have Bank account in an ECS enabled Bank are advised to open an account in an ECS enabled Bank.

Circumstances for Approval of Assessment After 3 years under Punjab VAT Act

November 18, 2012 1086 Views 0 comment Print

Assessment plays vital role under the Punjab Value Added Tax Act, 2005 and the period for framing an assessment is 3 years from the date of filing of an annual statement i.e. 20th of November but the power conferred to extend the period for framing an assessment after the 3 years has its own importance as the commissioner can extend the time period upto 6 years from the date of filling of annual statement but this power can only be exercised where circumstances so warrant

‘Similarly Placed Person’ in context of Entry Tax Deferment in Punjab

November 17, 2012 1756 Views 0 comment Print

As we know the Punjab Tax on Entry of Goods into Local Areas Act, 2000 was stayed by Punjab & Haryana High Court in Bhushan Power & Steel Limited vs State of Punjab in CWP 15378 of 2008. Thereafter a lot of writ petitions were filed challenging the said act on similar grounds as was in Bhushan Power & Steel case, whereby the Hon’ble High Court in CWP 18609 of 2011 passed the following order

VAT-20 Form for Year 2011-12 can be manually submitted upto 20-11-2012

November 17, 2012 4071 Views 0 comment Print

Excise & Taxation Department, Punjab has issued a instruction dated 15-11-2012 for manual filing of an annual return upto 20-11-2012 for the year 2011-12. Previously department has issued a public notice dated 30.10.2012 for filing the manual annual return upto 31.10.2012 and now the Department has extended the date upto 20.11.2012

MVAT – Clarification with regards to occurrence of due date on Sunday or Public Holiday

November 9, 2012 5456 Views 0 comment Print

This office is in receipt of queries with regards to the admissibility of submission of returns, application for refund in Form-501, Audit Report in Form-704 or like documents and payment of amount towards VAT on the next working day immediately following due date which falls on Sunday or Public Holiday.

VAT on under construction flats – A.O. to decide whether a particular contract for Building construction is a works contract or not – HC

November 4, 2012 2692 Views 0 comment Print

Judgments of the Bombay High Court in the case of Marathi Bandhkam and Ashok Gokani (Flat buyer) vindicate my stand that the MCHI judgment had merely decided the constitutional validity of the amendment made to the definition of sale and not whether a particular contract is a works contract or not,

MVAT – Updated List of Suspicious Dealers as on 03.11.2012

November 4, 2012 3924 Views 0 comment Print

The Department of Sales Tax, Maharashtra State has declared UPDATED list of Suspicious Dealers on 3rd November 2012 totaling to 1555 nos.

HC dismisses petition Challenging Circular related to VAT on Builders

November 1, 2012 2031 Views 0 comment Print

Writ petition in Builders case on Circular 14T of 2012 has been dismissed by Hon. Bombay High Court & Extension for administrative Relief and payment Date is also denied.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031