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.
No ITC on construction expenses for immovable property, regardless of capitalization in books
Provisions of Anti-Profiteering are constitutionally valid: Delhi HC
Kerala HC Dismisses Writ on GST Transitional Credit, Cites Appeal Remedy
GST SCN issued beyond Period of Limitation u/s 73 of Finance Act: Delhi HC allows Withdrawal of Petition
HC directs AO to Share Support Materials for GST Registration Cancellation Notice
GST DRC-01 passed without considering reply: HC Set-aside the SCN
Mismatch between GSTR-3B & GSTR-2A: HC remanded matter back to AO
HC Directs Interest Consideration for Delayed CENVAT Credit Carry Forward
Rajasthan Amnesty Scheme 2024: Rebate and Settlement
CCI Orders Re-examination of Vertex Homes Case: DGAP to Submit Thorough Report
Summary of Interim Union Finance Budget 2024
New Provisions for ‘Input Service Distributor’ in Finance Bill 2024
GST Authorities can’t raise new grounds or arguments that are not part of SCN
GST Registration Cannot Be Retrospectively Cancelled Solely Due to Non-filing of Returns
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.
