Goods and Services Tax
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.
Goods and Services Tax
Section 74 GST Cannot Apply Without Fraud or Suppression: Madras HC
Goods and Services Tax
Toll Plaza Data Not Statutory Test for ITC: GSTAT Kolkata
Goods and Services Tax
Pending Rule 96(10) GST Proceedings Cannot Survive Omission: Karnataka HC
Goods and Services Tax
Mere Ineligible ITC Availment Not Suppression for Section 74: GSTAT Thiruvananthapuram
Goods and Services Tax
GST Refund Cannot Be Rejected on Vague SCN Stating Only “Other”: Gujarat HC
Goods and Services Tax
Section 16(2)(c) Valid but Cannot Be Mechanically Invoked: P&H HC in Shaurya Alloys
Goods and Services Tax
GST ITC on IPO Expenses: Fresh Issue, OFS and Common Costs
Goods and Services Tax
Section 16(2)(c) Valid but No Mechanical ITC Reversal: Punjab & Haryana HC
Goods and Services Tax
No Automatic ITC Reversal for Supplier’s Default: The Shaurya Alloys Judgment
Goods and Services Tax
GST ITC Denial on Construction for Leasing Remanded: Madras HC
Goods and Services Tax
P&H HC Quashes Retrospective GST Cancellation Not Proposed in SCN
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.
