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


Transit State Cannot Penalise Pure Inter‑State Transit: Limits of Cross‑Empowerment under GST

Goods and Services Tax : The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax...

May 25, 2026 54 Views 0 comment Print

No Penalty Under GST With Out Liability

Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...

May 25, 2026 273 Views 0 comment Print

Arbitrary Taxation vs Constitutional Protection: Understanding Articles 14, 19(1)(g) and 265

Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...

May 25, 2026 135 Views 0 comment Print

Social Media Income: GST & Income Tax Guide

Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...

May 25, 2026 357 Views 0 comment Print

GST Penalty Quashed as Transit State Had No Jurisdiction Over Interstate Goods Movement: Allahabad HC

Goods and Services Tax : The High Court ruled that a transit State cannot impose GST penalties on goods merely passing through its territory when no tax li...

May 25, 2026 243 Views 0 comment Print


Latest News


CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 516 Views 0 comment Print

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 4776 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 597 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 876 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 3423 Views 0 comment Print


Latest Judiciary


Allahabad HC Grants Bail in Fake GST Invoice Case Due to Absence of Exceptional Circumstances

Goods and Services Tax : The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...

May 25, 2026 9 Views 0 comment Print

Karnataka HC Quashes GST Interest Waiver Rejection as Section 128A Time Limit Was Directory

Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...

May 25, 2026 15 Views 0 comment Print

SC Dismisses Challenge to GST Order as Alternative Appellate Remedy Was Available

Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...

May 25, 2026 12 Views 0 comment Print

Madras HC Allows Fresh GST Adjudication as Taxpayer Agreed to Deposit 50% Tax

Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...

May 25, 2026 12 Views 0 comment Print

Allahabad HC Quashes GST Confiscation Notice as Tax Liability Was Not Determined Under Sections 73/74

Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...

May 25, 2026 15 Views 0 comment Print


Latest Notifications


GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 11364 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 19, 2026 22908 Views 3 comments Print

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 768 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 4479 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 348 Views 0 comment Print


MVAT AUDIT REPORT CAN BE SUBMITTED ON 28FEB & 1MAR. ON 2MAR UPTO 9PM

February 28, 2009 952 Views 0 comment Print

THE SALES TAX OFFICE HAS OPENED A SEPARATE DESK FOR ACCEPTING THE MVAT AUDIT REPORT (FORM 704). 1.THE MVAT AUDIT REPORT CAN ALSO BE SUBMITTED ON 28TH FEBRUARY & 1ST MARCH 2009. 2.ON ABOVE DATES THE SALES TAX OFFICE IN THE STATE OF MAHARASHTRA WILL BE REMAIN OPEN DURING REGULAR OFFICE HOURS FOR ACCEPTING MVAT […]

Sales tax hounds comb Mumbai for Tax evaders

February 21, 2009 1045 Views 0 comment Print

The Department of Sales Tax has issued 1 lakh notices to traders in the last two months for tax evasion. It has also filed 431 FIRs against them for not filing returns. Raids, surveys and business audits have been further intensified. Sources said that hundred of crores of bogus bills and hawala transactions have been unearthed by the department while spreading its dragnet for tax evaders.

VAT Cir-8T of 2009 – Sanction and disbursement of Industrial Promotion Subsidy (IPS) to Mega Projects and Non-Mega Projects under PSI-2001 and PSI-2007

February 7, 2009 4872 Views 0 comment Print

After receipt of Eligibility Certificate and the above mentioned information from the Industry Department, the Sales Tax Department shall issue the Identification Certificate on its own. There is no need for the eligible unit to separately make an application to the Sales Tax Department for grant of Identification Number.

VAT Cir – 7T of 2009 – Submission of copies of TIN certificate/ TIN Allotment letter/ E-services enrollment acknowledgment to the bank along with returns/ challans

February 5, 2009 2148 Views 0 comment Print

Vide above referred Trade Circular, the Sales Tax Department (“the S.T.D.”) barred the unregistered dealers/ persons/employers from directly paying their tax/ interest/ penalty/composition money/fees/fine/ amount forfeited/ amount of TDS into the Government Treasury. The S.T.D advised the authorized banks not to accept tax/ interest/ penalty/composition money/fees/fine/ amount forfeited/ amount of TDS from the unregistered dealers/ persons/employers.

VAT Trade – 6T of 2009 – Filling of E-return for revised & fresh

January 30, 2009 1057 Views 0 comment Print

This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.

MVAT Trade Cir – 5T of 2009 – Tax Treatment of Goods sent to other States.

January 29, 2009 2324 Views 0 comment Print

This office had issued a Trade Circular dated the 20th February 2007. A view had been taken in that Trade Circular that Section 6A of the C.S.T.Act, 1956 deals only with transactions between agents and principals and does not deal with transactions which are on a principal to principal basis.

MVAT: Extension of due date for Submission of Audit Report for year 2007-08 with conditions

January 24, 2009 1729 Views 0 comment Print

No. VAT/ AMD-1008/IB/ ADM-06 Mumbai Dt: 23rd January, 2009 Trade Cir. 3 T of 2009 Sub : Submission of Audit Report for year 2007-08. Ref. : 1. Government Notification No. VAT-1508/C.R. -69/ Taxation-1 dated 10th November, 2008. 2. Trade Circular 39 T of 2008 No. VAT/ AMD-1008/IB/ ADM-06 dated 15th November, 2008. 3. Trade Circular […]

VAT Trade Cir – 4T of 2009 – Enrollment for E-Services

January 23, 2009 1102 Views 0 comment Print

The Department proposes to provide the compendium of e-services viz., e-return, e-registration, e-declarations, e-annexure, e-Form-704 etc. For availing of these e-services it is mandatory for the dealers to get enrolled with the Department’s web-site i.e. www.mahavat.gov.in .

How to apply online for C Form, F Form, H Form, EI Form, EII Form

January 23, 2009 356763 Views 179 comments Print

Once the application has been approved the Central Repository staff would print the required number and type of statutory forms sign and dispatch them to the dealer s main place of business either through courier or Post.

Due date of Form 704 in respect of the year 2007-08

January 21, 2009 813 Views 0 comment Print

After e-enrolment is made by a registered dealer, the ‘Acknowledgment’ will be made available on the website. The signed copy of the Acknowledgment is required to be furnished in the Department only once. After furnishing such copy, there is no need to furnish the signed acknowledgment of e-return which at present is required to be furnished within 10 days from uploading the return.

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