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.

Calcutta HC Directs Consideration of GSTR-9C in GST Short Payment Case

GST Interest Applies Only to Cash Payments & not to Adjustments via Electronic Ledger

GST Penalty Inapplicable for Ground Not Stated in SCN: Allahabad HC

Non-filing of Returns Doesn’t Justify Retrospective GST Registration Cancellation: Delhi HC

Unveiling the Debate on GST Rate Rationalization in India

Goa Cess Act is legal and valid & is not subsumed by GST laws: Bombay HC

GST Taxpayer’s Appeal Eligible for Section 14 Limitation Act, 1963 Benefit

Time barred appeal can be condoned by Appellate Authority under GST

No Penalty for E-way Bill Delay Due to Portal Technical Glitches: Allahabad HC

Allahabad HC Extends Time Exclusion Benefit to Section 107 GST Appeals

Delhi HC Grants Grace Period for GST Registration Suspension: Rule 80B Violation

GST Portal update: Integration of Notices and Additional Notices in a single window

Early Tax Deposit Exempts Late GST return Filing Interest: Madras HC

GST leviable on export of pre-packaged and labeled rice up to 25 Kgs
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.
