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.
Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC
Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC
ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC
Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended
Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued
ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees
Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST
Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery
West Bengal AAR Denies Reclaim of Reversed ITC Despite Retrospective Section 16(5) Amendment
Blocked Input Tax Credit under GST: Law, Litigation, Accounting, Circulars & Return Disclosure
Telangana HC Sends Rice Milling GST Demand Dispute to Appellate Forum
Telangana HC Directs GST Appeal Against Section 74 Demand on Rice Milling By-Products
Kerala HC Allows Branch ITC Claim as ISD Registration Was Not Mandatory Before April 2025
Input Tax Credit Under GST: Conditions, Restrictions & Compliance
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.
