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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


New Procedure for payment of fees and taxes by unregistered dealers

December 26, 2008 2476 Views 0 comment Print

A new procedure has been prescribed for the payment of taxes, fees and returns by the dealers or employers seeking registration or not registered or not required to registered under MVAT Act vide Trade Circular 42-T of 2008 dated 26th December 2008.

MVAT E-Filing of Returns Made Applicable to All Dealers

December 21, 2008 681 Views 0 comment Print

Mandatory E-filing of Returns is applicable for Registered Dealers to whom the Explanation to clause (8) of Section 2 applies and whose tax liability during the previous year was rupees one crore or less, in respect of the period starting on or after 1st April, 2008.

Power Point Presentation on New MVAT Form and Engagement Letter

December 19, 2008 5064 Views 0 comment Print

Specimen of Letter of Appointment as Vat Auditor under Section 61 Of The MVAT Act, 2002, For The Financial Year Ending 31st March 2011. Specimen Letter of Communication with Previous Mavt Auditor.

Submission of MVAT Audit Report for 2007-2008 in Old Format

December 18, 2008 2524 Views 0 comment Print

The Government of Maharashtra has issued Trade Circular No. 41 T of 2008 dated 18.12.2008 allowing the submission of VAT Audit Reports for the Financial Year 2007-2008 in old Form No.704 also.

A Good Tool for MVAT Audit

December 11, 2008 891 Views 0 comment Print

Have a look at a very small utility to verify the correctness of VAT and CST Registration Numbers under Maharashtra VAT Act, 2002.This small MVAT Registration Numbers validation utility can be used as atool for the VAT Audit to check the VAT and CST Registration Nos of the parties as the utility checks whether the numbers are in the proper format or not.

Notification for Amendment in Notification for Medical Device

November 27, 2008 1873 Views 0 comment Print

No. VAT.1508/CR- 5/Taxation- 1 – In exercise of the powers conferred by sub-entry (8) of Entry 107 of schedule C appended to the Maharashtra Value Added Tax Act, 2002 [Mah IX of 2005], the Government of Maharashtra hereby amends the Government Notification, Finance Department, No.VAT-1505/ CR-233/Taxation- 1, dated the 23rd November, 2005, with effect from 1st December 2008, as follows, namely: –

Notification about composition Scheme for Drug Retailers

November 27, 2008 3116 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 42 of the Maharashtra Value Added Tax Act 2002 [Mah IX of 2005] the Government of Maharashtra hereby amends the Government Notification, Finance Department, No. VAT-1505/CR- 105/Taxation 1 dated the 1st June 2005 as follows namely.

New form no 704 in excel, word and PDF format along with all the schedules

November 21, 2008 21558 Views 5 comments Print

Dear Friends please find attached herewith format/form required for MVAT Audit in Maharashtra ie. form No. 704 in Excel Format, In Word Format and in PDF format released by the department. Download Form No. 704 along with schedules in Excel Format. Download Form No. 704 along with schedules in PDF Format

Element of transaction of sale is pre-requisite for levy of sales tax

November 19, 2008 2517 Views 0 comment Print

Haleema Zubair, Tropical Traders Vs. State of Kerala (Supreme Court of India)- The business activities relating to transaction of M/s. Poseidon Food Company unless otherwise proved cannot bring the appellant within the purview of definition of `dealer’. If she was not a dealer, the professional fees earned by her would not be exigible to payment of sales tax; only because the appellant happens to be the proprietress of M/s. Tropical Traders also.

Remove VAT on Perishable Goods, Centre Tells States

October 23, 2008 1041 Views 1 comment Print

Union Minister of State for Food Processing Industries Subodh Kant Sahai today urged the states to remove Value Added Tax (VAT) on perishable goods and peg it below four per cent on non-perishable items to encourage food processing industry. Around 15 companies have already brought in 106.4 million US dollar foreign direct investments into the country’s food processing sector, Sahai said while addressing Investors’ Meeting for Development of Food Processing Sector in Andhra Pradesh.

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