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.
Bogus Agreement & Invalid Invoices Defeat Section 74 ITC Claim: Madras HC
Delayed Allegation of Coercive GST Recovery Cannot Justify Refund: Gujarat HC
Unsigned GST Assessment Order Invalid; AP HC Orders Fresh Adjudication
Section 316(5) BNS Proceedings Quashed as GST Act Governs Allegations: Allahabad HC
Section 50(3) Interest Upheld for Wrongful ITC Availment & Utilisation: Madras HC
Parallel GST Action Barred Under Section 6(2)(b): Tripura HC
GST At 9 Years: System Is Running, Time to Simplify for Taxpayers
GST Registration Cancellation Set Aside Subject to Return Filing & Tax Payment: Calcutta HC
Section 69 GST: SC Upholds Arrest Powers with Strict Safeguards
GST Reporting for Restaurants: Food, Liquor & Swiggy/Zomato Orders
SEZ IGST Refund Challenge Not Entertained; Petitioner Directed to Pursue Statutory Appeal: Telangana HC
GST Registration SCN Challenge Disposed; Authority Directed to Complete Proceedings: Telangana HC
GST Refund Rejection Set Aside for Reconsideration in Light of Binding Precedents: Telangana HC
Separate GST DRC-07 Mandatory for Company & Managing Director: Telangana HC
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.
