Goods and Services Tax
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Clubbing Multiple Assessment Years in a Single GST SCN Is Impermissible
Kerala GST Introduces Video Conferencing for Hearings
Allahabad HC Upholds GST Penalty for Goods Without Valid Challan
Latest Amendments of Hotel Industry and Restaurants
Delhi HC Directs DGST to Expedite Refund Processing
Mere decision to file appeal not automatically stay GST refund: Delhi HC
Order passed without application of mind to material on record liable to set aside
IGST refund cannot be denied despite availing duty drawback: Madras HC
Petitioner unaware about initiated proceedings as notice merely uploaded in GST portal: Matter remanded
One Year, Multiple Litigations: Delhi HC Orders Immediate GST Refund, Ends Assesses Agony
No Additional Tax on Re-Imported Aircraft Parts after repairs: Delhi HC
जीएसटी एक्ट 2017 की धारा 108 की समीक्षा
ITC Double Claiming Risks Post-GSTR-2B: A Guide for GST Compliance
Notification No. 10/2025-Central Tax: Territorial Jurisdiction Updates
Goods and Services Tax India
The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.
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