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 Order, No Appeal? Legal Consequences of Time-Bar Rejections Through Form GST APL-02
Difference Between Tax, Duty, Cess, Surcharge & Fee – A Conceptual Clarity
CGST Act Sections 3–5: Administrative Framework & All-India Adjudication Powers in DGGI Cases
Clinical Trials for Foreign Entities Not Taxable in India as Place of Supply Is Abroad: Karnataka HC
GSTN Enables Withdrawal from Rule 14A via Form GST REG-32 with Aadhaar Authentication
Tobacco Tax Overhaul 2026: GST Raised to 40% and RSP-Based Valuation Introduced
GST Assessment Quashed as SCN Not Properly Served on Portal: Calcutta HC
Pre-Consultation Mandatory in Extended Limitation Cases for High-Value Excise/Service Tax Demands: Madras HC
Multiple GST SCNs Valid If Based on Distinct Discrepancies: Madras HC
Section 73, 74 & 74A: New Unified GST Demand Regime from FY 2024–25
GST’S effects on India’s federalism
Section 75(2) CGST: Proper Officer, Jurisdiction & Validity of Proceedings
GST Applicable on University Statutory Functions as Madras HC Relies on Earlier Rulings
Summons u/s. 70 of CGST issued for inquiry do not constitute illegal detention
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.
