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.
What Counts as a Supply? Decoding Section 7 and GST Taxable Event
Constitutional Foundation of GST: Articles, Powers & Cooperative Federalism
10% GST Penalty Pre-Deposit Not Required When Tax Also Demanded: Madras HC
Manual GSTR-3B Filing Permitted After Best Judgment Assessment: AP HC
Kerala HC Quashes ITC Denial for Returns Filed Before Section 16(5) Cutoff
Kerala HC Orders Reconsideration of ITC Denied for Late GST Returns
Delhi HC Orders Nationwide Biometric Aadhaar Authentication Before GST Registration
Departmental Appeal Plan Cannot Defeat GST Refund: Telangana HC
GST Refund Limitation Objection Requires Show Cause Notice: Madras HC
Repaid GST Refund Must Be Re-Credited to Electronic Credit Ledger: Madras HC
GST in India: From Multiple Indirect Taxes to a Unified Tax System
Delhi HC Allows Section 14 Limitation Benefit for Past Construction ITC Claims
Blocked GST Credit Cannot Be Used for Appeal Pre-Deposit: Madras High Court
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.












