Goods and Services Tax
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Delhi High Court Sets Aside GST Demand Order for Lack of Proper Notice

GST Proceedings After Death of Proprietor: Continuity, Liability of Legal Heirs, and Judicial Consensus

IGST Rule Updated on Nominated Agency Definition

CGST Rate: Nominated Agency Definition Amended (Nov 1, 2025)

UTGST Redefines ‘Nominated Agency’ via Customs Lists

Appeal Period to Be Counted from Next Day of Order, Not Same Day: MP HC

6% Interest Payable if GST Refund Delayed Beyond 60 Days: Bombay HC

Pre-Show Cause Consultation Mandatory for SCNs above ₹50L: Bombay HC

Bail Denied in GST Fraud Case Involving Fake ITC: Jharkhand HC

Understanding GST: Textualism versus Pragmatism

Delhi HC Directs Filing Appeal Against Fraudulent Input Tax Credit Claims

GST Refund Order Cannot Be Reversed Without Considering Evidence: Gujarat HC

Revisiting Employer–Employee Relationships: Supreme Court’s Clarification and Its Implications under Direct Taxes and GST Law

No Obligation to Check GST Portal After Registration cancellation to access e-notices
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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