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.
Non-compliance with CGST Rule 86B: 99% ITC Restriction & 1% Cash Payment Mandate
Consolidated GST SCN Covering Multiple Financial Years Is Impermissible: Bombay HC
CBIC Clarification Dated 18.07.2025 Ends BSS Refund Litigation in Sikkim
Rule 86B: A Regulatory Control on ITC Utilisation to Curb Tax Evasion
Phased Filing Schedule for GSTAT Appeals (Section 112)
Writ Petitions Not Maintainable When GST Appeal Remedy Exists: SC
Court cannot issue writ of mandamus to GST Council for inclusion of petroleum product under GST regime
CBIC Assigns Proper Officers for Section 74A, 75(2) & 122 of CGST Act
No ITC on compensation cess for electricity supplied to employee township
Initiation of GST proceedings on same subject by different tax administrations cannot be sustained
Summary in Form GST DRC-01 doesn’t substitute issuance of proper SCN under GST Act
Guide to Simplified Automated GST Registration from November 1, 2025
GST Refund Limitation: Time for Deficiency Memo Processing Excluded
FIRC Matching: Periodic Remittance Suffices for GST Refund
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.
