Goods and Services Tax
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GST Arrest Under Sections 69 and 132: Procedure, Safeguards and Rights
Calcutta High Court Grants Fresh GST Hearing Under Section 75(4)
GST Appellate Authority Cannot Condon Delay Beyond Section 107(4): Orissa HC
Recent GST Advisories and Updates: GSTAT, GSTN and CBIC Changes
Gujarat HC Allows Ford India’s Refund Claim Using Transitional CENVAT Credit
Gujarat HC Directs Refund of Unutilised VAT ITC Not Carried into GST
Gujarat HC Allows GST Refund of Transitional ITC for Initial GST Months
Allahabad HC Quashes Section 74 Proceedings for Lack of Fraud and Suppression Findings
Gross and Net GST revenue collections for the month of August, 2026
GST Notices on Rise: Key Issues on ITC, Turnover, RCM and E-Way Bills
GSTAT Quashes E-Way Bill Penalty for Bona Fide Nine-Minute Procedural Lapse
Section 74 to 73 GST Conversion: Limitation, Penalty and Judicial Position
Poland’s Split-Payment Model Could Protect India’s GST Revenue from Fraud
Rajasthan HC Protects Ex-Director From Arrest in GST/ITC Fraud Investigation
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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