The ruling holds that GST input tax credit is available on employee transport services when mandated by...
GST
Goods and Services Tax (GST) is an indirect tax system implemented in India to streamline multiple taxes into a single unified structure. It applies to the supply of goods and services and is essential for businesses to understand for proper compliance and smooth operations. This section covers everything you need to know about GST, including registration, returns, filing process, tax rates, and compliance requirements.
Browse our detailed GST guides below to learn how GST works, who needs to register, how to file returns, and stay updated with the latest rules and changes. Whether you are a business owner, professional, or beginner, these resources will help you navigate GST with clarity and confidence.
The court examined whether penalty and detention without notifying the known owner violated natural justice. Interim relief...
The Court examined allegations of fraudulent ITC claims and found that the petitioner’s actions were bona fide....
The court held that seizure and prohibition orders cannot continue without a confiscation proposal. The absence of...
The Court examined a challenge to an assessment order involving ITC reversal and interest liability. It held...
F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple...
GSTN clarifies that DRC-03 payments must be linked via DRC-03A. Without this, pre-deposit requirements may appear unpaid...
The Court halted GST proceedings questioning mandatory 1/3rd land deduction. It held that jurisdiction is doubtful as...
GST liability depends on correct determination of place of supply. The rules define whether a transaction is...
Section 54 provides a complete framework for GST refunds, including timelines and conditions. Courts have clarified strict...