Goods and Services Tax
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User Charges Collected Beyond Statutory Fees Not Exempt: GST Telangana AAR

GST Refund Cannot Be Withheld Without Stay of Appellate Orders: Delhi HC

GST Refund Cannot Be Withheld Without Stay of Appellate Order: Delhi HC

Section 54(11) Cannot Withhold GST Refund Without Pending Appeal: Delhi HC

GST on Directors: Remuneration, Rent, Guarantees & Transactions

SC Stays Rajasthan HC Ruling Upholding GST on DBFOT/BOT Toll Concessionaire

Rule 39(1)(a) ITC Distribution Demand Remanded for Fresh Decision: Bombay HC

GST Penalty U/s 122(1A) Unsustainable Where Director Retains No Benefit: Bombay HC

GST Assessment Order Against Deceased Person Is Non Est in Law: Madras HC

Sun-Cured Tobacco Leaves Retaining Essential Character Taxable at 5%: GST AAAR West Bengal

Complete CKD E-Rickshaw Kit Required for 5% GST Classification: West Bengal AAAR

Section 171 Penalty Inapplicable to Pre-2020 ITC Profiteering: GSTAT

GST SCN Replies: Are You Drafting Your Reply to Lose Case?

GST Considerations While Finalising Books of Accounts: A Practical Guide
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.
