Goods and Services Tax
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Section 16(5) Amendment Makes Belated ITC Rejection Unsustainable: Madras HC

Bombay HC Orders Refund of Interest on IGST Repayment for Pre-2024 Imports

GSTAT allows appeal after excess ITC and interest reversed before demand notice

Blocked ITC Cannot Satisfy GST Appeal Pre-Deposit Under Rule 86A: Delhi HC

Rajasthan HC Condones 167-Day GST Appeal Delay Beyond Statutory Period Under Article 226

Kerala HC Directs Reconsideration of ITC Denial for Financial Years 2018-21

Delayed GST Appeal Restored for Merits Hearing: Rajasthan HC

Delayed GST Appeal Restored Despite Statutory Limitation: Rajasthan HC

Telangana HC Allows Appeal Against GST DRC-07 Order

Unsigned GST DRC-01 and DRC-07 Challenge Left Open, Appeal Allowed: Telangana HC

Section 54(1) GST Refund Time Limit: Directory or Mandatory? Emerging Judicial Divide

Transaction in Money vs Money as Consideration under GST

Why GST Department Almost Never Pays You Interest on Late Refunds?

Can ITC Missed in GSTR-3B Be Claimed Through GSTR-9? Legal Position
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.
