Goods and Services Tax
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Mechanical Rejection of ITC Claim for Alleged Non-Existent Supplier Quashed by Calcutta HC

GST Refund Allowed as Services to foreign entities Qualify as Export, Not Intermediary Supply

GST Registration Can Be Restored After Filing Pending Returns: Gauhati HC

GST Registration Cancellation Can Be Reversed After Filing Pending Returns: Gauhati HC

Scrutiny vs Adjudication under GST: Decoding ASMT-10 and DRC-01

Staggered GST Appeal Filing Withdrawn After Portal Review

GST Refund Cannot Be Denied Without Opportunity to Submit Documents: Karnataka HC

Orissa HC: Writ Not Maintainable After GSTAT; Mandatory Pre-Deposit Cannot Be Bypassed

GST 2.0 Structure And Economic Impact

GST Automation Upheld Due to Reduced Tax Evasion & Higher Transparency

Biometric Aadhaar Authentication Approved to Prevent Fake GST Registrations

Two-Rate GST Structure Introduced to Boost MSMEs and Consumption

GST on Garments Above ₹2,500 Raised to 18% to Rationalise Tax Structure

GST Rate Rationalisation May Cause Net Revenue Loss of ₹47,700 Crore
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.
