Goods and Services Tax
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Mandatory Capture of Ship-to Field & Voluntary Closure of E-Way Bill: FAQs
Bombay HC Restores GST Registration as Returns Were Missed During COVID
Retrospective GST Cancellation Cannot Deny ITC Without Evidence Against Bona Fide Buyers
GST SCN Invalid Due to Clubbing of Multiple Financial Years: Madras HC
GST SCN Invalid as Multiple Assessment Years Were Clubbed: Madras HC
GST Notice Issued to a Non-Existent Company is Invalid: Bombay HC
GSTAT at Crossroads: Will It Deliver Speedy and Effective Tax Justice?
Nine Years of GST: Simplifying Taxation, Strengthening India
Haryana Tops India in GST Growth with 32% Revenue Surge in Q1 FY 2026-27
Govt Cannot Expand GST Liability Beyond Council Recommendations Madras HC
₹7.59 Crore Fake ITC Case: Bail Granted as Proprietorship Stood in Another Person’s Name
GST: Simplified way to understand Tax Invoice & Bill of Supply
Limitation – A Perspective between Tribunals – CESTAT vis-à-vis GSTAT
Gujarat HC Upholds Power to Issue Post-GST Service Tax Notices but Quashes Them on Limitation
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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