Goods and Services Tax
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Kerala HC Orders Reconsideration of ITC Denied for March 2020 Under Section 16(5

No Double Taxation Where KVAT Component Adjusted Before GST: Kerala HC

Gujarat HC Upholds ITC Reversal, Quashes GST Penalty for Procedural Lapse

ITC Benefit Must Be Passed Through Price Reduction, Not Free Construction: GSTAT

ITC Benefit Must Be Passed Through Price Reduction, Not Free Upgrades: GSTAT

SC to Decide if Section 74(2) Six-Month SCN Time Limit Is Mandatory

Bhandari Scrap Traders: Section 16(2)(c), Retrospective GST Cancellation & Bona Fide Buyers

GSTN Hold Rollout of Proposed E-Way Bill Enhancements

Portal Upload Is Not a Service: Amar Coop Reaffirms Luxmi Traders

GSTR 2B vs Books Reconciliation: A Free Excel-Based Automation Tool

No ITC on Upfront Lease Premium for Industrial Land Used to Construct Factory: GST AAAR

Telangana HC Waives 10% Pre-Deposit for GSTAT Appeal Where IGST Already Paid

Telangana HC Declines GST Writ, Directs Taxpayer to Avail Section 112 Appeal Before Appellate Tribunal

Telangana HC Permits Manual Revocation of Cancelled GST Registration for 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.
