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.
Input Tax Credit eligibility based on Functionality Test: A Detailed Analysis
Delhi HC to Examine Tax Department’s Jurisdiction Over ITC Claims
Delhi HC Orders GST Refund, Rebukes Tax Dept for Withholding Dues
Madras HC Upholds ITC Reversal Order Under TN VAT Act
GST Audit Without Section 65(3) Notice Is Invalid: HP HC
ITC on IGST for Imports Allowed Despite Deferred Payment Beyond 180 Days
GST Exemption on Ancillary Electricity Transmission Services: Gujarat AAR Clarifies
5% GST on Export of Pre-Packaged & Labelled Rice up to 25kg: AAR Gujarat
Omission of GST Rules 89(4B) & 96(10) Lapses Pending Proceedings: Bombay HC
GST Circular: Post-Sale Discount Treatment Clarified
56th GST Council Meeting – Key Recommendations and Implications
Delhi HC Warns GST Officials: No Access to Advocates’ Computers Without Consent
Reconciling E-Way Bill Data with GSTR-9C Turnover
Claim of ITC in respect of delayed GSTR-3B allowed if return filed on or before 30.11.2021
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.
