Goods and Services Tax
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Summons under Section 70 of GST: How to Handle Them Without Panic

Indian Developer with Solo US LLC: Taxation and GST Explained

Saving Clauses in Tax Legislations: Continuity of Proceedings After Repeal

Indian Tax & GST Position for an Indian Resident Forming a Single-Member US LLC (Delaware) for Digital Product Sales

Format for Application Seeking Stay of Recovery Due to Non-Functional GSTAT

Geo-Tagged Photo of Director Not Mandatory for Adding Additional Place of Business Under GST

SC Issues Notice on Plea Seeking Transition of Accumulated GST Compensation Cess ITC On Stock As on Date of Compensation Cess Abolition

Wrong E-Way Bill Destination is Major Violation, Not Clerical Error: MP HC

Non-effective portal notices, without a fair hearing or opportunity to reply, violate principles of natural justice

Appeals Before GST Appellate Tribunal: Procedure, Limitation & Compliance

Adjudicating authority having highest tax demand will adjudicate cases involving multiple parties

Consolidation of multiple tax periods in single show cause notice under GST is impermissible

Levy of interest on delayed filing of GST return not justified as cash deposit before due date and ITC available

GSTAT Benches Allotted to Ensure Nationwide GST Appellate Functioning
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.
