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.
Two separate SCN for same tax period: Delhi HC directs re-adjudication by one proper officer
GST Section 75(5) allows upto 3 adjournments if Sufficient Cause Shown: Delhi HC
Emery cloth & tarpaulins were exempt from taxation under APGST Act: HC
GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason
Recent Updates in GST till 03rd May 2024
Expiry of waybill: No penalty if no intention to evade tax
GST: Whether book adjustment is treated as payment?
Collection of Entry Fee for Temple Hall Exempt from GST: AAR Rajasthan
GST: Order must be passed with 7 days of service of notice of detention/seizure
Petitioner Liable for Interest on Erroneous ITC/GST Refund: Madras HC
Complexities of GST Notifications
No GST on entry fee collected from visitors/devotees/pilgrim by religious trusts
ITC on Building Repair: AAR Rajasthan allows withdrawal of Application
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.







