Goods and Services Tax
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Gauhati HC grants Interim Relief as GST SCN Covered Multiple Financial Years

Misuse of GST Section 64: Bona Fide Recipients Targeted Instead of Defaulting Suppliers

Circular Denying ‘Deemed Export’ Refund Can’t Apply to Zero-Rated Actual Exporters: Gujarat HC

Interplay of Sections 73, 74 & 75 of CGST Act – Limitation, Appellate Powers & Illusion of Revival

Appellate Authority Can’t Enhance GST Demand Without Prior Notice: Calcutta HC

GST Portal Enables Online Opt-In for ‘Specified Premises’ (Hotels)

A Practical GST Point Many Builders & Developers Overlook (80-20 Rule) — And End Up Paying For

GST Demand Set Aside Due to Inadequate Reply, Matter Remanded with Conditions

Madras HC Set Aside ITC Denial due to Retrospective Extension of GST Limitation Period

Delhi HC Grants Interim Relief Against GST Demand on Minimum Bank Balance Charges

Assessment Invalid as GST Proceedings Initiated After Taxpayer’s Death: AP HC

Allahabad HC Quashed GST Demand for Being Issued Against a Deceased Person

ITC Refund Denied on Intermediary Tag Set Aside for Exported Services

P&H HC Denies Bail to Director in Alleged Rs. 55 Crore Service Tax Evasion Case
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.
