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 Blocking Beyond One Year Invalid Without Fresh Grounds: P&H HC
GST Order Invalid Where Final Demand Exceeded Proposed Amount: Allahabad HC
P&H HC Quashed GST Demand as Support Services Were Export, Not Intermediary Supply
Delhi HC Directs CBIC to Clarify GST on Consideration-Free Foreign Services
Calcutta HC Ordered Refund of GST Recovery Beyond Mandatory Pre-Deposit
Bank Account Attachment Lifted Subject to 20% Deposit Due to Pending GST Appeal
No Relief Against Late Filing Penalty, But GST Demands Sent Back for Reconsideration
Closing ITC Cannot Be Reversed After GST Registration Revival: AP HC
Export Refund Rejection Set Aside: HC Allows Ex Post Facto LUT Filing as per Binding Circular
Bona Fide Non-Filing by Accountant: Madras HC directs GST Registration Restoration
GST Registration Cancellation Writ Not Entertained Due to Alternate Remedy Availability
AP HC Quashed Director Liability for Lack of Proven Negligence in Tax Recovery
GST Appeal Delay Condoned Subject to Deposit of Cost with Legal Services Authority
MP HC VAT Dismissed Appeals Due to Unexplained Six-Year Delay
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.
