Goods and Services Tax
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GST ITC: Eligibility, Reversal, Utilisation and Tax Payment

E-Invoicing under GST: The Digital Tax Record

Entry 11 of GST Notification 12/2017: The Builder Floor GST Trap

Section 122(1A) GST Penalty Prospective From 01.01.2021: Delhi HC

GSTAT Digital Appellate System: SOPs for Reply Filing and Transfer of Appeals

101st Constitutional Amendment & GST: Reshaping India’s Indirect Tax Architecture

Admitted Receipt of GST Show Cause Notice Defeats No-Notice Plea: Gauhati HC

GSTN Introduces Multistate GST Registration Facility for Multiple States/UTs

Section 74 Demand Without Mandatory Show Cause Notice Invalid: GSTAT Kolkata

Documentary GST Fraud Probe Does Not Automatically Justify Arrest: Telangana HC

₹7.26 Crore ITC Demand: Section 16(2)(c) ITC Condition Constitutionally Valid: Delhi HC

Rule 86A ITC Block Not Automatically Lifted Despite Fresh Hearing Opportunity: Karnataka HC

Kerala HC Restores Time-Barred GST Appeal as Additional 2.5% Pre-Deposit Defect Is Curable

September 2026 Gross GST Revenue Rises 14.7% to Rs. 2.04 Lakh Crore
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.
