VAT Articles


Haryana VAT on builders and developers

  CA Ankit Gulgulia (Jain)    28 April 2015 at 10:41

Build up to the Case The Sales tax thrust on builders and developers gained drastic momentum post the recent rulings of Hon�ble Supreme Court in L&T Limited v. State of Karnataka (2013-TIOL-46-SC-CT-LB) (Larger bench) which in principle acc



VAT return- The most basic document under VAT- An analysis

  Rajat Mohan    20 April 2015 at 16:42

VAT RETURN THE MOST BASIC DOCUMENT UNDER VAT An analysis with reference to Haryana VAT Law IntroductionA tax return is a form which is filed with a government body to declare liability for taxation. Return is required to be filled by the asse



Books of VAT accounts

  Rajat Mohan    16 April 2015 at 11:01

Books of VAT Accounts --Sale book, Purchase Book, Tax Invoice, Retail Invoice, Challans many more to discuss1. Introduction:In general, terms books or books of account include ledgers, daybooks, cashbooks, account-books and other books, whethe



Best of Judgement and Principles of Natural justice

  RENGARAJ R.K    10 April 2015 at 10:33

BEST OF JUDGEMENT AND PRINCIPLES OF NATURAL JUSTICE UNDER TNVAT Act, 2006INTRODUCTION:In the recent times, many writ petitions have been filed before the Honble Madras High Court seeking intervention of the High Court an



What's new in MVAT

  CA Umesh Sharmapro badge    06 April 2015 at 10:11

Bottom of Form Karneeti Part 83Whats new in MVATArjuna (Fictional Character): Krishna, it is necessary to recall the new changes that have taken place in the MVAT laws from 1st April 2015.Krishna (Fictional Character): Arjuna, ss per the v



State VAT & CST on E-Commerce Transactions

  Rakesh Garg    17 March 2015 at 10:36

A significant number of web sites, such as, Amazon.in, Flipkart.com, Snapdeal.com, eBay.in, etc., are engaged in E-Commerce (E-Com., in short) activities in India. The two major forms



Reversal of Input tax credit on account of mismatches

  RENGARAJ R.K    09 March 2015 at 10:26

Input Tax Credit reversal on account of mismatches found in the Returns under Tamilnadu VAT Act, 2006.-rengaraj r.k, advocate, swamy associatesIntroduction: In the recent times, the Commercial Taxes Department has started issuing Notices and passing



Good news, High Court orders to grant MVAT refund as per return where Form 501 not filed

  CA Umesh Sharmapro badge    09 March 2015 at 10:25

Karneeti Part 79Good news, High Court orders to grant MVAT refund as per return where Form 501 not filed.Arjuna (Fictional Character): Krishna, Good News!!! Mumbai High Court on 3rd March, 2015 has ordered to assess and grant MVAT refund on the basis



Simplifying Delhi VAT - Legal & procedural relaxations expected

  CA Ankit Gulgulia (Jain)    24 February 2015 at 16:15

Simplifying Delhi Value Added Tax Legal & Procedural Relaxations Expected



Guide to grant of refund under MVAT act

  gopal Santosh Darak    23 February 2015 at 10:17

Introduction: -After introduction of VAT, a large quantum of refund application have beenfilled. The Department under going transition due to which business processhave undergone many changes. As result, a num