Goods and Services Tax
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Advisory: Date extension for reporting opening balance for ITC reversal

GST rate on contracts executed before notification No. 03/2022-Central Tax (Rate)

F-18 Products classifiable under HSN code 30063000 & 18% GST applicable

Service recipient ineligible for Advance Ruling: GST AAR Uttar Pradesh

GST Rate for Solar Driven Submersible Pump & HSN Code: Aastha Traders Case

Only supplier of services can file Application for Advance Ruling: AAR Uttar Pradesh

Only supplier of services/Goods can file Application for GST Advance Ruling

GST Advance Ruling to receiver/supplier of goods/services is void an-initio

Government Establishes Principal Bench of GST Appellate Tribunal in New Delhi

Distribution Companies Not Authorized to Collect GST on Electricity & Related Services

GST: Jurisdiction Barred for Section 74 Order When Charge Foundation Set Aside in Section 130 Proceedings

GST Notice Time Limit for financial years 2018-19 & 2019-20 extended

Provisional attachment of bank account u/s. 83 of CGST Act based on tangible material valid

Central Goods and Services Tax (Second Amendment) Act, 2023
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.
