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 Challenge Rejected as GST Portal Upload Constituted Valid Service: Orissa HC
Section 74 Proceedings Upheld as SCNs Recorded Reasons for Extended Limitation: Madras HC
GST Notice Service: Valid Service or Effective Service? A Ground-Level Re-examination
GST Registration Cancellation Upheld for ITC Based on Fabricated Documents: Madras HC
Wrong Destination Alone Cannot Justify GST Detention of Inter-State Goods: Telangana HC
GST Order Set Aside as Passed Against Deceased Person: Madras HC
SC Issues Notice on Section 107(4) GST Appeal Limitation Cap: Orissa HC Ruling Challenged
Section GST 107 Appeal Dismissal Upheld as Filed Beyond Statutory Outer Limit: Orissa HC
Section 73 SCN Mandatory; DRC-01 Summary Not a Substitute: Gauhati HC
Section 74 Invocation Upheld for Wrongful ITC on Blocked Credits: Madras HC
Physical GST Notice Mandatory After Registration Cancellation: Allahabad HC
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.
