Goods and Services Tax
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Recovery of Excess Input Tax Credit Distributed by ISD

Biometric-based Aadhaar authentication in GST Registration – A deep dive!

Reconsider 200% Penalty on Non-Generation of E-Invoice; Released vehicle on ₹10 Lakh Deposit: HC

Lack of reasons & hearing opportunity: Gujarat HC sets aside GST registration cancellation

Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC

GSTR Discrepancy Not Ground to Deny GST Registration Cancellation: Delhi HC

Attachment to GST DRC-01 Statement Cannot Replace SCN: Gujarat HC

Madras HC Directs Fair Hearing in GST Notice Dispute post intimation in Form DRC-01A

Business not carried as proprietor went on holidays cannot result into cancellation of GST registration

AP High Court sets aside GST orders for missing officer’s signature & DIN

Duty paid on capital goods in transit before appointed date not admissible as credit in GST

Delhi HC Directs CESTAT to Decide Service Tax on Prepaid Value-Added Services

GST Registration Can Be Revoked if Pending Returns Are Filed & Taxes Paid: Madras HC

Orissa HC Allows Conditional GST Registration Cancellation Revocation
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.
