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.
Action u/s. 73 of CGST Act doesn’t restrain GST authorities from conducting audit
Section 130 of GST doesn’t prohibit interim release of detained goods pending finalization of proceedings
Delay in Filing Appeal U/S 107 Allowed per Notification No. 53/2023-CGST
CHimachal Pradesh HC Validates Late Fee Waiver for GSTR-9 & 9C Returns
Extension of GST Filing Deadlines for December 2024 & Oct-Dec 2024 Quarter
Two GST assessments were conducted for the same year; HC grants liberty to verify
No appellate tribunal constituted by state: HC stay proceedings till constitution
Petitioner Not Required to Access GST Portal for Notices Post Registration Cancellation
Penalty Not Justified When Assessee Filed GST Return Following Notice Under Section 125/127
Detailed Procedure to avail GST amnesty from section 16(4) demands
Assessing Authority Must Address Objections; GST Order Exceeding SCN is Void: Madras HC
SCN & Order Lacking Details to Contest Erroneous GST Refund Claim is Void: Madras HC
Gujarat HC Sends Case Back for Refund Review Under CBIC Circular
Telecom towers are moveable property, eligible for ITC: Delhi HC
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.
