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 Directs Review of Pre-GST Works Contract

Business Closed? Can We Now Claim GST Refund of Unutilized ITC: Analysis of High Court Judgment

Filing of SPL-01/ SPL-02 where payment made through GSTR 3B & other cases

ITC Cannot be Denied Solely on Seller’s Default: Landmark Allahabad HC Ruling

Calcutta HC Directs WBSRDA to Reassess GST Reimbursement for Post-July 2017 Works Contracts

Imperative of Reasoned Orders in Indian Tax Jurisprudence: SC Insights

Evolution of GST in India: Indirect Tax System Overview

GST on Motorcycles, Scooters, and Electric Two-Wheelers in India

Madras HC Condones 285-Day Delay in GST Appeal for substantive justice

Advisory on filing of Amnesty applications under Section 128A of CGST Act

Sikkim HC Allows Refund of Unutilized ITC on Business Closure

Calcutta HC Remands GST Appeal Due to Unreasoned Ex-Parte Order

GST Registration Woes: Bureaucracy, Frustration & Allegations of Corruption

SC mandates pre-decisional hearings before blocking Electronic Credit Ledgers
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.
