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.

E-Way Bill PIN Code Error Insufficient for Seizure Under GST Law: Allahabad HC

Negative Blocking of ITC Beyond Available Credit Held Invalid Under Rule 86A

No GST SCN & Demand Not Quantified—Limited Operation of Attached Bank A/c Allowed

90% ITC Utilisation Not a Bar to GST Refund; Delhi HC directs Refund with Interest

GST Registration Restored Due to Non-Speaking & Mechanical Cancellation Order

GST Registration Cancellation Quashed for Lack of Reasons and Application of Mind

Wrong CGST/SGST Paid Instead of IGST: No Double Demand; Excess to be Adjusted/Refunded u/s 77

GST Demand Quashed as Data Management Services Held to Be Export of Services

Discharge Denied Due to Prima Facie Conspiracy Evidence in Corruption Case

Madras HC Remanded GST Demand as Order Confirmed due to non-filing of reply

Reassessment Dispute Relegated to Income Tax Appeal Due to Pending SC Decision

Delay in GST Confiscation Proceedings Addressed as Court Fixes Timeline for Decision

Orissa HC Stayed GST Demand as Audit Report Issued by Unauthorised Officer

GST Demand Covering Pre-Resolution Period Invalid After NCLT Approval: Bombay HC
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.
