Goods and Services Tax
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ITC Utilisation: Legal Framework, Challenges & Practical Implications

GST in India: One Nation, One Tax or Many Challenges?

GST on Canteen Services in Business Premises: Judicial Rulings & Analysis

AP HC Sets Aside GST Assessment Because Single Order Covered Multiple Financial Years

Orissa HC Refuses to Continue GST Writ as GSTAT Was Functional

Chhattisgarh HC Denies GST Reimbursement as Contract Made Contractor Liable for Taxes

AP HC Allows ITC Claim Due to Extended Time Limit Under Section 16(5)

Section 16(2)(c) and 180 Day Rule: How GST Makes Genuine Buyers Pay Twice

Place of supply under GST regarding Immovable Property Services with FAQs

Delhi HC Quashes GST Order Due to Illusory Hearing & Same-Day GST Adjudication

GST Appeals Cannot Be Rejected Without Considering Pre-Deposit Representation: Madras HC

Parallel GST Investigations on Same ITC Issue Held Impermissible by Bombay HC

Personal Hearing Cannot Be Denied Despite ‘No’ Selection in GST DRC-06: Gujarat HC

Delhi HC Quashes Second GST Bank Attachment as No Change in Circumstances
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.
