Goods and Services Tax
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Late Fee vs General Penalty: Has the Madras High Court Drawn a Line Between Delayed Filing and Non-Filing of Returns?
Madras HC Upholds both GST Late Fee & Penalty for Non-Filing of GSTR-9
Healthcare Services Through Partner Hospital Eligible for GST Exemption: Karnataka HC
Ex-Parte GST Assessment Quashed as Taxpayer Was Given Only One Day to Reply
Denial of Cross-Examination Not Fatal to GST Fraudulent ITC Proceedings: Madras HC
FIR alleging non payment of dues in NCLT liquidation proceedings was quashed
ITC Cannot Be Denied Solely for Absence of Lorry Receipts & Weighment Slips: Madras HC
GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You File First?
Why GST Authorities Cannot Retain Redemption Fine After Dropping Section 130 Penalty
GST in India: Shift toward Destination based Taxation
Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?
GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing
Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?
Consolidated GST SCN for Six Years Unsustainable: Kerala 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.
