Learn the statutory framework governing GST refunds under Section 54 of the CGST Act, including eligibility, filing procedures, documentation, and timelines. The guide explains the key conditions for ...

As GST completes nine years, input tax credit remains a major challenge for businesses as supplier defaults, invoice ...

The findings come at a time when GST collections continue to be robust. In May, the Centre and states together collected ...

The Bombay High Court held that the 2019 amendment to Section 54(1) of the GST Act applies prospectively and does not govern refund claims relating to periods before 1 February 2019. The refund ...

GST collections hit an all-time high of Rs 23.11 lakh crore in FY 25-26. April 2026 alone brought in a record Rs 2.42 lakh ...

As the Goods and Services Tax (GST) completes nine years, Indian industry is looking beyond stabilisation and seeking a more ...

India's GST collections rose 3.2% to ₹1.94 lakh crore in May, driven by strong goods and services demand, rising imports and robust economic activity.

Deloitte India’s GST@9 survey reveals near universal acceptance, expectations of more reforms under GST 2.0 ...

India's Goods and Services Tax, now in its tenth year, is evolving towards greater efficiency. The government is leveraging ...

Nine years after replacing a maze of indirect taxes, GST has unified India's tax system, expanded the taxpayer base and ...