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 Proceedings Upheld for Excess ITC & RCM Default: Madras HC
Transitional ITC Carried U/s. 140 Not Refundable Under Section 54(3): Gujarat HC
Bail Rejected in Alleged GST Fraud on Prima Facie Evidence of Involvement: Allahabad HC
Section 16(2)(c) Safeguards Destination-Based GST Revenue Settlements
GST Registration Cancellation Without Specific Reasons Violates Rule 22(3): Gauhati HC
Fresh GST Proceedings Against Legal Heirs Permissible Under Section 93: Madras HC
Single Section 74 SCN for Multiple Financial Years Without Jurisdiction: Calcutta HC
One Tax, One Nation: How GST Brought J&K Into India’s Economic Mainstream
Retrospective GST Registration Cancellation Requires Notice, Reasons & Objective Criteria
Section 73 Assessment Orders Set Aside for Fresh Examination of SEZ RCM Claim: Madras HC
CGST Section 74 Extended Limitation Valid on Fictitious ITC Material: Madras 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.









