Goods and Services Tax
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SC Upholds Section 16(2)(c): No ITC if Supplier Fails to Pay GST
GST Sections 73 & 74 Inapplicable to Pre-GST VAT ITC Disputes: P&H HC
SC Upholds Section 16(2)(c), Denies ITC Where Supplier Fails to Deposit GST
Gujarat HC Upholds Section 16(2)(c) Denial of ITC on Supplier Tax Default
Patna HC Sets Aside GST Registration Cancellation for Denial of Personal Hearing
P&H HC HC Allows Appeal Against PVAT Penalty for Absence of Intent to Evade Tax
ASMT-10 & Audit Material Objections Can Be Raised Before GSTAT: Gauhati HC
AP HC Restores Delayed GST Refund Appeal, Cites Medical Grounds
Rajasthan HC Condoned GST Appeal Delay Where Order Was Only Uploaded on Portal
Telangana HC Condones GST Appeal Delay Caused by CA’s Illness
Comprehensive Commentary on Sections 51 & 52 of CGST Act: GST TDS & TCS
GST on Construction Services: Provisions, Rates & Compliance
GST Interest: Compensatory in Law, Penal in Effect
GST on Labour Charges: Rates, Exemptions, RCM and HSN Codes
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.
