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.
GST Assessment Order Invalid Without Rule 142(1A) Notice In Form DRC-01A
Writ challenging penalty proceedings disposed as assessment proceedings u/s. 25(1) of KVAT remanded
Section 75(3) Limitation Period for GST Order Not applies in case of Repeated Adjournments
Madras HC allows ITC Despite Late GSTR-3B Filing
GST on Sponsorship Services: RCM and Exemptions
Reporting of Eligible ITC, Ineligible ITC & ITC reversal in GSTR-3B
GST Appellate Authority Must Consider Condonation of Delay Beyond One-Month
GST Registration cannot be cancelled Based on HSN/SAC Code Without Rule 21 Compliance
HC Quashes GST Demand over turnover attributed to two firms sharing same PAN
Adjudication Under CGST Section 74 Must Clearly Establish Fraud or Misstatement
Provisional attachment under CGST Section 83 ceases to operate after one year
Writ petition not maintainable when alternate remedy of GST appeal not exercised
Assignment of Long-Term Leasehold Rights Not Taxable Under GST: Gujarat HC
GST Assessment Order Invalid if passed Without Issuance of Rule 142(1A) Notice
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.
