Goods and Services Tax
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GST Treatment for Second-Hand Gold Jewellery: AAR West Bengal Ruling

Section 75 of Gujarat VAT Act not provide for a pre-deposit requirement: HC

Detention & Confiscations of Goods & Conveyances in Transit and Penalties

Challenges faced by taxpayers due to inefficiency by GST department

No GST Exemption if Maintenance Charges Exceeding ₹7,500 Per Month Per Member

GST order Invalid if demand exceeds amount stated in SCN: Madras HC

No GST payable on supply of electricity: AAR, Maharashtra

GST not leviable on supply of free electricity: Himachal Pradesh HC

Matter of under declaration of output tax due to mismatch of GSTR-01 and GSTR-09 remanded back

Appeal preferred against assessment order hence order of attachment and garnishee impermissible

Delhi HC directed to apply for refund for coerced payment made during search

Matter regarding denial of ITC u/s. 16(4) of CGST Act remanded back in terms of Finance Act, 2024: Madras HC

Imposing Interest for Late GSTR-3B Filing Without Adequate Opportunity is Untenable

No Additional ITC Benefits for “Ireo Waterfront” Post-GST; Anti-Profiteering Proceedings Dropped
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.
