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.
Interpretation of term ‘as is’ or as is, where is basis’ for regularizing past period transactions
Transfer of property cannot be declared void u/s. 81 of CGST Act without specific finding by competent authority
Assessee must respond to SCN, raise all grounds & pursue appeal if aggrieved: Bombay HC
Recent Important amendments in the CGST Rules
GST Section 11A: Normal Trade Practices and Tax Relief
GST Provisions on Sale of Used (Second-Hand) Cars: A Detailed Analysis
जीएसटी एमनेस्टी स्कीम से संबंधित परिपत्र की समीक्षा।
Kerala GST Circular on Adjudication for Non-Filing of Flood Cess Returns
Kerala Flood Cess Non-Filing: Penalties and Compliance
Kerala SGST Adjudication of Show Cause Notices: Common Authority
Budgetary Support Scheme Not affected by Promissory Estoppel: J&K HC
Unless ITC is both availed and utilized, interest cannot be levied: Calcutta HC
GST Amnesty scheme: Waiver of Interest & Penalty- Section 128A
Section 17(5)(c) & (d) of CGST Act, 2017- Post-Safari Retreats Judgment
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.
