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.
Reverse Charge Under GST: When The Recipient, Not The Supplier, Pays Tax
Export of Services to UAE: GST Conditions, LUT, Place of Supply & Documentation
Section 16(2)(c) After Shaurya Alloys: No Mechanical ITC Reversal for Supplier Default
GST Rules 42 and 43: ITC Reversal Calculation with Examples
GSTN Multistate Registration: Can Master TRN Go Beyond GST Registration Rules?
GST Multistate Registration Facility: What It Does and What It Doesn’t
GST Time of Supply: When Liability Arises Under Sections 12, 13 and 14
E-Invoice: No Bill Is a Bill Until the Portal Says So
Place of Supply Under GST: Domestic, Cross-Border and Intermediary Service Rules
Section 16(2)(c) Valid but Mechanical ITC Reversal Barred: Punjab & Haryana HC
GST Rule 86B on Tobacco Traders: Section 49(12), RSP Valuation & Constitutional Challenge
GST Multi-State Registration: Apply in Several States with One Master TRN
GSTN Simplifies Additional GST Registration With Auto-Populated Details
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.
