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.

Tax Invoice & E-Way Bill Establish Assessee’s Ownership under CGST Act: Allahabad HC

Alleged Arbitrary & illegal GST notifications: Calcutta HC stays recovery

GST Waiver Scheme Under Section 128A: Key Highlights

Refund of Voluntary GST Deposit Cannot Be Rejected Due to Limitation: Gujarat HC

Late Fee Waiver under GST Notification 07/2023 Granted despite filing of return before cut-off date

25% Pre-Deposit was required for discrepancy In GSTR-3B and Form 26AS u/s 203AA of Income Tax

Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st Dec, 2024

GST Revenue Collections for December 2024

State Authorities Cannot Issue SCN if Central Proceedings Are Ongoing Under GST

Procedural Lapses in Seizure Under Section 129 of CGST Act Render Action Invalid

Allahabad HC grants stay on recovery, noting challenges to CGST Rule 96(10)

Reopening based on material available during assessment proceedings not permissible: Bombay HC

Clarification on GST Treatment of Vouchers by CBIC

Clarification on Place of Supply for Online Services to Unregistered Recipients
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.
