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.

GST Apellate Tribunal (GSTAT)- A Quick Overview

SC Keeps Section GST ITC Section 16(2)(c) Challenge Open: Impact on Taxpayers

Bombay HC Set Aside GST Demand Order Passed Despite Stay, Keeps Section 16(2)(c) Challenge Open

Gambling – GST leviable irrespective of Game of Chance vs. Skill: SC

Banning Online Money Gaming is within States’ Power: SC

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Reversal of ITC against Retention Money of Supplier

GST Show Cause Notice Upheld as Taxability of Annuity Requires Factual Determination

SC Declines Interference as GST Dispute Arose From Show Cause Notice

Chilli Grinding Job Work GST Issue Left Undecided Due to Withdrawal of AAR Application

GST Advance Ruling Application Withdrawn as ITC Time-Limit Issue Was Outside AAR Jurisdiction

Factory Canteen ITC Allowed Only to Extent of Actual Employer Expenditure

SC Refuses Writ Relief Due to Alternative GST Appeal Remedy, Allows Delayed Appeal Filing

Procedural Fairness Is Not an Empty Ritual: SC Reasserts Constitutional Sanctity of Natural Justice
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.
