Goods and Services Tax
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Tax Authorities cannot retain tax deposited under cancelled GST registration

Delhi HC: ITC Claim Rejected, Assessee’s Reply Ignored – Re-adjudication Ordered

Advisory on Reset and Re-filing of GSTR-3B of some taxpayers

Retrospective GST Registration cancellation only if denial of ITC to customers of Taxpayer intended: HC

Error by Auditor in GST Return filings: HC allows restoration of GST registration

Disparity in GSTR-3B and GSTR 2A/2B due to ITC claimed in Respect of Cus-toms Duty: Madras HC quashes GST Order with Condition

GST registration can be cancelled retrospectively only if ITC denial is intended & warranted

Auto-populate HSN-wise summary from e-Invoices into Table 12 of GSTR-1

Online Gaming: A GST Perspective in India

Availability of Statutory Remedy: Kerala HC Dismisses Writ Challenging CGST Assessment Order

GST on Corpus Fund & Electricity Charges collected from members by RWA

Delhi HC directs Timely Disposal of GST Registration Cancellation Application

Section 6(2)(b) of CGST Act: Initiation of proceeding by both DGGI & State Tax Authority

Financial Year end GST Checkpoints
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.
