Goods and Services Tax
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GST Rectification, Appeals & Limitation: Interpreting Gap between Sections 107 & 161

SCN u/s 74 GST Valid Even if Based on Material from Alleged Illegal Search: Karnataka HC

Amendment in GST Interest Calculation on Delayed Cash Payment in GSTR-3B

Retrospective GST Cancellation and ITC Denial: Courts Protect Bona Fide Buyers

Practical Guideline for Filing Appeals before GSTAT

Advisory regarding confirmation of Tax Liability Breakup, As Applicable in GSTR-3B

GST Reconciliation Errors Every Taxpayer Must Identify Before Filing Returns

Portal Upload Alone Can Cost Your GST Appeal: Service & Section 169 Limitation

Mere Clerical Errors in GSTR-1 Without Revenue Loss Cannot Justify SCN: Karnataka HC

Delhi HC Stays GST Demand Notice Because Status of Delhi Jal Board as Local Authority Is Unresolved

GST not leviable on rent received on leasing residential premises to students, staff and teachers

Bombay HC Directs Authorities to Consider Tourism Incentive Period Extension Affected by GST Transition

Orissa HC Sets Aside GST Order as It Was Passed in Undue Haste Without Proper Hearing

GST Registration Cancellation Set Aside Due to Vague Show-Cause Notice & Lack of Details
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.
