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.

Calcutta HC Allows Manual GSTR-1 Amendment Post-Deadline

ISD under GST: Concept, Interpretation, Implications & Complication

GST Treatment of Corporate Guarantee

Request for GST Appeal Time Extension under Section 107

No IGST on supply of services between distinct persons, if recipient unit is entitled for full ITC

Claim Irrecoverable GST as Deduction under Income Tax after Missing Refund Deadline

GST on Initial Public Offers (IPO) and Offer for Sale (OFS)

GST Advisories from GSTN: Returns, Refunds & E-Way Bills

Patna High Court Quashes GST Penalty from Pre-GST Era

Section 130 of GST Act Inapplicable for Excess Stock Found During Survey: Madras HC

Delhi HC Disposes GST Circular Challenge After Precedent

GST on Renting of Immovable Property: RCM, Exemptions & ITC

GST Order Against Deceased Invalid; Notices Must Be Issued to Legal Heirs

Delhi HC Upholds Ex-Parte GST Demand as Assessee Ignored Reminders; Allowed Appeal
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.
