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.
Three-Month GST Appeal Delay Cannot Be Condoned Beyond Section 107(4): SC
Accountant Lapse Justifies Condonation of 452-Day GST Appeal Delay: Rajasthan HC
Medical & Family Circumstances Justify Condonation of GST Appeal Delay: Rajasthan HC
Father’s Serious Illness Justifies Condonation of GST Appeal Delay: Rajasthan HC
Delayed GST Cancellation Appeal Must Be Decided on Merits: Rajasthan HC
Belated GSTR-3B Cannot Revive Expired GST Appellate Remedy: Rajasthan HC
Maharashtra AAR Rejects GST Registration Query Concerning Other States
IGST Refund Mismatch Query Non-Maintainable: Maharashtra AAR
GST Refund Questions Outside Advance Ruling Scope: Maharashtra AAR Rejects Application
Commercial Unit Sale and Leasing Constitute GST Business; Rental ITC Barred: Maharashtra AAR
MVAT Dues Outside Approved Resolution Plan Stand Extinguished: Bombay HC
GSTAT Confirms Rs. 2.34 Lakh ITC Profiteering Demand Against Maruti Developers
Excess GST Realisation Irrelevant to Profiteering Under Section 171: GSTAT
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.








