Goods and Services Tax
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AP HC Quashed Composite GST Assessment for Covering Multiple Years Together
Madras HC Sent Back Dual GST Assessment Orders for Same Period for Consolidated Decision
Clubbing of Multiple Financial Years in One GST Notice Invalid: Karnataka HC
Calcutta HC Revalidated IGST Payment on Imports After Customs Report Exposes System Gap
GST Demand Set Aside for Ex Parte Adjudication Pending Limitation Challenge with SC
Telangana HC Kept Central GST SCN in Abeyance Due to Pending State Appeal
Delhi HC Set Aside GST Order as SCN Uploaded Only Under Additional Notices Tab
Interim Stay Granted as GST Authorities Allegedly Ignore Council-Backed Circulars
Writ cannot Continue as GST Appellate Tribunal Starts Functioning: Allahabad HC
No Signature, No Service: GST Assessment Order Invalid: Andhra Pradesh HC
GST Appeal Dismissal Quashed for Ignoring Extended Limitation Notification
Ex Parte GST Adjudication Invalid for Failure to Grant Hearing: Allahabad HC
Bail Denied Due to Alleged Large-Scale Fake ITC Through Bogus Firms
Why Alcohol and Petrol Are Outside GST for Different Reasons?
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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