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.

Section 73 or 74 CGST: Proper Officer, Jurisdiction & Validity of Proceedings

5 GST Compliance Problems Business Owners Must Avoid

GST Applicable on Arbitration Awards Treated as Price Revision Under Section 142(2)(a): AAR West Bengal

Allahabad HC Set Aside GST Order for Not Serving Physical Notice After Registration Cancellation

Guwahati HC Sets Aside GST Registration Cancellation; Allows 30 Days to File Pending Returns

Limitation Survives if Ex-Parte GST Order Only Uploaded, Not Communicated; Appellate Order Unsustainable

GSTAT Remands Profiteering Case Due to Non-Verification of ITC Reversal

GSTAT Closed GST Anti-Profiteering Case After Full ITC Benefit Passed to 355 Homebuyers

DIN Isn’t an Auto-Knockout Anymore: Courts Are Moving from “Non-Est” to “Traceability Test

Amendment to bill of entry post initiation of proceeding u/s. 28 not permissible: Kerala HC

Govt Notifies DGGI ADG as IGST Nodal Officer; Afcom Named Indian Carrier under GST

ITC Cannot Be Denied Solely for Supplier Default: Calcutta HC

Rule 86A Cannot Create Artificial Negative ITC Balance: P&H HC

Madras HC Set Aside GST Assessment Order for Lack of Personal Hearing Despite Portal Notice
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.
