Goods and Services Tax
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Right to avail ITC is conditional right: Kerala HC

Notice in DRC-01 issued for different assessment year quashed and matter remanded: Madras HC

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024

Kerala HC directs Separate GST Proceedings for Each Financial Year Despite Consolidated SCN

GST Compliance on Metal Scrap Purchase (Buyer to Follow) & Seller (to know)

No blocking of ITC in Electronic Credit Ledger if sufficient balance was not available

GST Council Newsletter August 2024

Granting of personal hearing mandatory prior to passing adverse order: Madras HC

Rectification order without informing rectification reason is liable to be quashed: Kerala HC

Waiver of Interest and Penalty in terms of Section 128A of CGST Act

धातु स्क्रैप पर GST TDS: अधिसूचना और अनुपालन की समीक्षा

जीएसटी नियम 86B की व्याख्या: करदाताओं पर प्रभाव

Section 129(1)(b) of GST Act not invocable when consignor claims himself to be owner of goods

Proceedings u/s. 130 cannot be put in service if excess stock found at time of survey: Allahabad 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.
