Goods and Services Tax
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GST ITC Denial for Supplier Default Limited to Non-Genuine Transactions

Purchase Tax Cannot Be Shifted to Buyer for Seller’s Non-Payment: Madras HC

GST Rules for Unregistered Sellers on E-Commerce Platforms

Input Tax Credit Cannot Be Denied for Supplier’s Default: Tripura HC

Efficient ITC Utilisation for Exporters After Rule 96(10) Omission

How Does Karnataka HC Ruling Differ From SC Precedents On Arrest under GST

Writ Rejected as GST Overlap between State & Center Requires Factual Examination: Allahabad HC

ITC Denial Quashed Because Toll Receipts Are Not Mandatory Under GST

Karnataka HC Quashed GST SCN as Multiple Years Were Clubbed

Madras HC Quashed GST SCN as Multiple Financial Years Were Clubbed

Toll plaza receipts not mandatory for justifying actual physical movement of goods under GST

Clinical trial to foreign service recipients not liable to tax under GST

GST Recovery Cannot Be Made from a Separate Company Merely Due to Common Director

Sales to Merchant Exporters Without GST: Guide to Notif. 40/2017 & 41/2017
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.
