Goods and Services Tax
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Unregistered Rental Agreement as a Ground for GST Cancellation: A Legally Unsustainable Practice
GST Order Set Aside Due to Lack of Personal Hearing at Adjudication Stage
GST Registration Restored on Return Filing, Dues Payment: HC: Madras HC
14 Landmark GST Rulings of March 2026
Separate SGST & CGST Penalty Invalid as It Exceeds Statutory Section 125 Limit
GST Raw Milk Exemption Dispute: From ASMT-10 to DRC-07
GSTAT: Practice And Procedure (Appellate Remedies Part-III)
GST Place of Supply Change for Intermediary Services from 30 March 2026
Madras HC Set Aside GST Assessment Order for Ignoring Taxpayer Reply
GST Registration Restoration to Be Considered on Filing Returns & Payment of Dues: Gauhati HC
GST Cancellation Set Aside as SCN Lacked name or designation of proper officer
ITC Cannot Be Blocked Without Hearing: Bombay High Court Ruling
E-Way Bill under GST: A Comprehensive Guide to Law, Compliance & Real-Life Issues
Gross and Net GST revenue collections for the month of March, 2026
Goods and Services Tax India
The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.
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