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.
ITC in Special Circumstances: Special Rules for Preserving Input Tax Credit
GST Assessment Types and Taxpayer Obligations
Delayed GSTR-3B Filing Cannot Bar ITC Without Section 16(5) Review: Calcutta HC
Supplier Tax Default Condition for ITC Constitutionally Valid: Rajasthan HC
Consolidated GST Notice for Multiple Years Quashed by Kerala HC
GSTN emSigner Migration: Legal Impact of FIPS 140-3 in India
Section 16(2)(c) of CGST Act: Supreme Court verdict final or GST Council surprise?
GST Appeal Reserved for Decision Must Be Decided on Merits: Punjab and Haryana HC
GST Appeal Cannot Be Dismissed for Non-Prosecution: Punjab and Haryana HC
GST Reverse Charge: Section 9(4) Abeyance, Amendment and Revival
Unexplained GST Defaults Bar Writ Relief Against Registration Cancellation: Rajasthan HC
Writ Cannot Revive GST Appeal Barred by Statutory Limitation: Rajasthan HC
Belated GST Revocation Challenge Rejected; Fresh Registration Permitted: Rajasthan HC
Three-Month GST Appeal Delay Cannot Be Condoned Beyond Section 107(4): SC
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.
