Goods and Services Tax
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Natural Justice Violation: Late Writ Filed; HC Directs Appeal Within 30 Days

No penalty for human error when wrong address & PIN code entered in E-Way bill

Understanding the new form GSTR-1A

Interest entitled u/s. 42(1) of DVAT Act as refund withheld unjustifiably: Delhi HC

Purchase Price defined u/s. 2(18) of GVAT would not include Value Added Tax: Supreme Court

Retraction of Statements: Legal Perspective

Petition under Article 226 of the Constitution of India should be filed within reasonable time: Madras HC

IGST Refund on Upward Price Revisions for Exported Goods

Analysis of Section 128A CGST: Conditional Waiver of Interest/Penalty

GST on annuity payable by NHAI leviable only if invoice is raised or amount is received: Madras HC

GST on Goods Stored in FTWZ: AAR’s Ruling

AAR Rejects Rectification Request Due to No Apparent Error on Record

GST Classification for Plastic Parts in Electric Batteries

Simplified FAQs on GSTR-1A
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.
