Goods and Services Tax
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Allahabad HC Stays ₹13 Crore Tax Demand Because It Exceeded Proposed ₹9 Crore Demand
GST Demand Order Quashed as Notice Was Served Only Through Portal After Registration Cancellation
IGST Refund Cannot Be Denied as Time-Barred as Ocean Freight Levy Was Declared Ultra Vires
Pre-Deposit Decision Invalid as Tribunal Did Not Apply Mind to Prima Facie Case: Allahabad HC
Facts vs Allegations in GST Show Cause Notices: A Litigation Perspective
GST Notification Amended to Appoint Joint Commissioner CGST Daman as Authority
Corpus or Sinking Fund Collected by Housing Society Is Taxable as Advance Under GST
Electricity & Water Charges Recovered by Housing Society Taxable Under GST
Corpus Fund Collected by Housing Society taxable under GST as It Is Advance for Future Services
Used Car Dealer Can Claim ITC on Business Expenses as ITC Restriction Applies Only to Vehicles
GST Not Payable on Solid Waste Services as They Are Pure Services to Gram Panchayat
GST Applicable on RWA Corpus Fund Since It Represents Advance Toward Future Supply of Services
GST Advance Ruling Rejected as Refund Claim Under Inverted Duty Structure Is Outside AAR Jurisdiction
Clubbing Multiple Financial Years in One GST Notice Unsustainable Under CGST Act: Bombay HC
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.
