Goods and Services Tax
Log in to FollowLatest GST news, articles, notifications, circulars and case laws covering CGST, IGST, SGST, GST rates, ITC, returns, refunds, registration and compliance.
Section 74 CGST: SC Ruling on Limitation and SCN Validity
SC Quashes GST Section 74 SCN for Vague Fraud Allegations
Legal Possession Sufficient for GST Registration Despite Landlord Dispute: Kerala HC
Consequences of GSTR-3B Late Filing & Delayed Payment of Self-Assessment Tax
SC Quashes Vague Section 74 GST SCN Alleging Fraud Without Particulars
GST DRC-01A and Speaking SCN: Courts Clarify GST Procedure
Telangana HCt Allows Fresh GST Revocation Application After Bank Details Omission
Section 74 Cannot Be Invoked by Merely Using the Word “Fraud”: SC
Advocate Acting as Insolvency Professional Liable to GST Under Forward Charge: Delhi HC
Allahabad HC Sets Aside Turnover Enhancement Based on Suspicion Without Adverse Material
Allahabad HC Dismisses GST Writ Over Same Date for Reply and Personal Hearing
Uttarakhand HC Allows GST Registration Revocation Application
GSTIN or Fee Payment Alone Cannot Establish Service Recipient: AAR Rajasthan
Goods and Services Tax (GST) is India’s principal indirect tax on the supply of goods and services. This TaxGuru category provides extensive coverage of the CGST Act, IGST Act, State GST laws, rules, notifications, circulars, instructions and judicial decisions. Readers can explore articles and updates on input tax credit, GST registration, returns, tax invoices, e-invoicing, e-way bills, refunds, classification, valuation, place and time of supply, tax demands, interest, penalties, appeals and GST rates. The category also covers GST Council recommendations and important developments from tax authorities, High Courts, the Supreme Court and appellate forums. Businesses, taxpayers, Chartered Accountants, advocates and GST professionals can use this section as a comprehensive resource for GST law, compliance and litigation developments.













