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.

Notification 56/2023-CE dated 28.12.2023 is ultra vires section 168A of CGST Act, 2017: Gauhati HC

Order quashed as pre-condition for best judgement assessment u/s. 23(2) of MVAT Act not satisfied: Bombay HC

Guidelines for CGST Audit and Investigations

Mere production of invoices & e-way bills is insufficient for claiming ITC: Allahabad HC

Recent GST Portal Advisories: July-August 2024 Updates

Appellate Authorities can condone delay in Filing GST Appeal: Calcutta HC

GST Notice Uploaded Under ‘Additional Notices’ Not Valid Service: Delhi HC

HC Sets Aside Retrospective GST Cancellation, Orders Fresh Hearing Due to Flawed SCN

GST on unbilled revenue: Reply not considered – HC Set Aside Order

Health & COVID Issues – Returns not filed: Madras HC Orders GST Registration Restoration

Turnover discrepancy: Madras HC Orders Reconsideration of GST Liability

Delhi HC Orders Verification of Business Premises for GST Registration

GST Registration Cannot Be Retrospectively Canceled Arbitrarily

Flawed SCN – GST registration Suspension: HC Permits Response to SCN
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.
