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.
No Penalty for Minor Delay in E-Way Bill Extension During Export Transit: Gujarat HC
Section 60 CGST: How Provisional Assessment Works Under GST
Chhattisgarh High Court Refuses Writ Due to Availability of Alternative GST Remedies
Non-Alcoholic Beverages Taxed at 40% GST as Classified Under Schedule III: AAR West Bengal
GST Exemption Denied as FCI Not Covered Under Eligible Recipients in Notification 12/2017
No GST on Conservancy Services Provided to Municipality as Activity Falls Under Twelfth Schedule
Hookah Not ‘Article for Human Consumption’: AAR Denies 5% GST as Restaurant Service
GST AAR Disposes Application as Withdrawn After Business Model Found Unviable
No Penalty as Full ITC Benefit Passed to Buyers, GSTAT Accepts DGAP Report
Anti-Profiteering Allegation Dismissed as DGAP Finds No ITC Gain After GST Rollout
GST on University Affiliation Fees Quashed as Not a “Supply of Service” Under Section 7
GST Assessment Order Set Aside for No Personal Hearing Despite Portal Notice Upload
Madras HC Allows GST Appeal Subject to 25% Deposit Due to Rectification Rejection
Delhi HC Questions Delay in Making GST Appellate Tribunal Functional Despite Appointments
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.
