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.

Export of Services to UAE: GST Conditions, LUT, Place of Supply & Documentation

Section 16(2)(c) After Shaurya Alloys: No Mechanical ITC Reversal for Supplier Default

GST Rules 42 and 43: ITC Reversal Calculation with Examples

GSTN Multistate Registration: Can Master TRN Go Beyond GST Registration Rules?

GST Multistate Registration Facility: What It Does and What It Doesn’t

GST Time of Supply: When Liability Arises Under Sections 12, 13 and 14

E-Invoice: No Bill Is a Bill Until the Portal Says So

Place of Supply Under GST: Domestic, Cross-Border and Intermediary Service Rules

Section 16(2)(c) Valid but Mechanical ITC Reversal Barred: Punjab & Haryana HC

GST Rule 86B on Tobacco Traders: Section 49(12), RSP Valuation & Constitutional Challenge

GST Multi-State Registration: Apply in Several States with One Master TRN

GSTN Simplifies Additional GST Registration With Auto-Populated Details

GST on Services to UAE Customers: Export Rules, LUT and 2026 Intermediary Change

Does Prospective Omission of GST Rule Require a Saving Clause?
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.
