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 Rule 37: Reversal of ITC in case of non-payment of consideration
Flavoured milk classifiable under 0402 99 90 and hence leviable to 5% GST: Andhra Pradesh HC
Highlights of 55th GST Council Meeting
Key Recommendations of 55th GST Council Meeting Held on 21.12.2024
GST Authorities Must Intimate Deficiency in GST RFD 03 but Can’t Be Blamed for Unanswered SCN: Bom HC
Reopening Settled GST Cases: An Affront to legal Finality
Input tax credit admissible on telecommunication towers under CGST Act: Delhi HC
Matter restored back since fact that grant of discount has no tax effect under CGST not considered
Section 25(1) of KVAT doesn’t permit passing of fresh order for same assessment year: Kerala HC
Basic of GST and Registration Thresholds
Advisory for Receipt Numbers in E-Way Bill System for Leased Wagons
Blocking of ITC credit is not directly related to actual recovery of taxes but to Ensures that Ineligible ITC Isn’t Utilized
GST Rule 86A does not constitute a recovery provision: Allahabad HC
Annual Return (GSTR-9) for FY 2023-24
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.
