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.

Six-Monthly MVAT Payment Cannot Attract Interest When Rules Permit It: Bombay HC

Gauhati HC Grants Pre-Arrest Bail in BNS Cheating & Fraudulent GST Transaction Case

Delayed GST Appeal Restored After Pre-Deposit and Sufficient Cause: Calcutta HC

Differential GST on Works Contracts Reimbursable After Verification: Karnataka HC

Omitted GST Rule 96(10) Cannot Support Pending Notice: Karnataka HC

₹4 Crore Security Deposit Refunded to Zydus Healthcare: Sikkim HC Closes Writ

ITC Reversal on Non-Taxable GIDC Leasehold Transfer Unsustainable: Gujarat HC

Wrong Taxpayer’s Show Cause Notice Invalidates GST Demand: GSTAT Lucknow

Audit Detection Alone Cannot Sustain Section 74 Penalty: GSTAT Bengaluru

Mere GSTR-3B and GSTR-2A ITC Mismatch Cannot Attract Section 74 Penalty: GSTAT

Supplier GST Default Cannot Automatically Deny Bona Fide Buyer’s ITC

Foreign Software Subscriptions Attract GST Reverse Charge With ITC

DRC-07 Cannot Replace Mandatory Section 74 SCN: GST Demand Explained

GST on UPI Payments? Understanding MDR, 18% GST and Who Bears Cost
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.
