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.
Pre-Deposit Cannot Be Retrospectively Applied to GST Penalty Appeals: Calcutta HC
Madras HC Directs Fresh Examination of Overlapping/Duplication of GST Demand
Kerala HC Allows ITC Claims Under GST Circulars Despite Lapsed Deadlines
GST Penalty Proceedings Must End Once 15% Pre-SCN Penalty Paid: Delhi HC
Officer Cannot Be Suspended for Fraud Occurring After His Adverse GST Report
GST Registration Cannot Be Cancelled Without Inspection of Changed Address: Delhi HC
GST Penalty Quashed as E-Way Bill Was Generated Before Interception
Allahabad HC Sets Aside GST Appellate Order Passed Without Notifying Assessee
Unreasoned GST Order Invalidated for Non-Application of Mind
Allahabad HC quashes Penalty for E-Way Bill Expiry During Kanwar Yatra Traffic Ban
Interest on Delayed GST Payment Mandatory – Madras HC dismisses Petition
Calcutta HC Orders GST Dept to Decide Refund Representation Within 4 Weeks
Excess Stock During GST Survey Cannot Trigger Section 130 Action: Allahabad HC
Non-Filing of GST Returns Not a Ground for Cancellation After Tax Payment: Gujarat 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.
