Goods and Services Tax
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Rejection of claim of input tax credit based on web report without complying with circular no. 5/2021 untenable

New Regulation on RCM Self Invoicing effective from November 1, 2024

Attention – Hard – Locking of auto-populated values in GSTR-3B

Input tax credit beyond period prescribed u/s. 16(4) needs to be re-visited post Finance Act, 2024 amendment: Madras HC

GST Registration Cancellation cannot be Withheld for Assessment/Recovery Proceedings: Delhi HC

GST Registration Cancellation cannot be Withheld due to Ongoing Assessment: Delhi HC

GST registration restored as required payment done for complying with rule 86B: Delhi HC

Denial of export benefit merely as export proceeds are received in another bank account unjustified

Additional FAQs on GST Invoice Management System (IMS)

Assessee Allowed to File Rectification Petition for Credit Availed Under Wrong Head

Recovery made pending adjudication is liable to be refunded with interest: Karnataka HC

GST liability on reinsurance service between 1st July 2017 and 26th July 2018 regularized on ‘as is where is’ basis

Calcutta HC Restores GST Registration with Tax/Interest/Penalty Payment Condition

Clarification on Waiver of Interest & Penalty under Section 128A of CGST ACT
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.
