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.
GSTR-9C Annual Reconciliation Statement (Self-Certified Statutory Obligation)
GSTR-09-Guide: Incorporating Latest Changes and FAQs
Different Types of Assessments under GST
GST circular issued by CBIC are binding on all officers but cannot shield to ward off undisclosed transactions
GST on MPLADS Works Does Not Cut Annual Fund Allocation
GST Tax & Penalty Upheld for Transport Without Invoices or E-Way Bills: P&H HC
Anti-Profiteering Case Closed After Undertaking to Pass Pending ITC Benefit
SCN invoking Section 74 must clearly spell out fraud or suppression: SC
Blocking of electronic credit ledger u/r 86A impermissible as pre-decisional hearing and reasons not provided
Non-filing of registration number of vehicle in Part-B in e-way bill is curable defect
GST Demand Set Aside for Violation of Natural Justice Due to No Personal Hearing
GST Demand Quashed for Applying Prospective SEZ Rules to Earlier Tax Period
Export Refunds Put on Hold Over Second Test Report Issued Without Fresh Sampling
Karnataka HC Set Aside GST ITC Demand for Ignoring GSTR-2A vs 3B Circular
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.
