GST India Guide is an independent online resource devoted to the goods and services tax law of India. It is maintained by a team of practising professionals — chartered accountants, advocates and company secretaries — who work with indirect tax matters every day, and who built this website for the reason most professional resources get built: because we needed one ourselves.

GST is a young law that changes continuously. Notifications are issued without warning, circulars reverse settled understandings, and High Courts across the country take divergent views on the same provision. For anyone advising taxpayers, keeping up is not optional — and doing it by scattering across a dozen government portals, judgment databases and news feeds is not practical. This site exists to bring all of it into one place, on the day it happens.

Case laws. Judgments and orders from the Supreme Court, the High Courts, the Goods and Services Tax Appellate Tribunal, Authorities for Advance Ruling and Appellate Authorities for Advance Ruling — reported with the case details, the questions considered and the ratio, so you can assess relevance before you pull the full text. Our archive runs to several thousand decisions and grows daily.

Circulars, notifications and statutory publications. Every CBIC circular, notification, instruction, order and press release, reproduced faithfully and indexed so you can find it by date, subject or the section it affects. Alongside these we host the bare Acts, the Rules, the Forms and the Rate and Tariff schedules, with amendments tracked.

GST news and daily briefings. A short daily digest of what changed — judicial, legislative and administrative — for readers who want the day’s developments in two minutes rather than twenty.

Commentary and articles. Longer analytical pieces on contested questions: where the courts are divided, how a new circular sits with the statute, what a recent judgment means in practice for taxpayers facing similar proceedings.

Expert Panel — questions and answers. Practical GST questions answered by our contributors. Many of the questions come from readers, and the answers are written with the working professional in mind: what the position is, what supports it, and where it remains open.

How-to guides. Step-by-step procedural notes on registration, returns, refunds, appeals, e-way bills and the rest of the compliance machinery — written for people who need to actually complete the task.

Chartered accountants, advocates, company secretaries, cost accountants and tax consultants, in practice and in industry. Also for the departmental officers, academics and students who follow this law closely, and for business owners and finance teams who would rather understand a GST issue than simply be told about it.

We assume our readers are capable of reading a statute. So we do not dilute, and we do not pad. Where a provision is genuinely unclear, we say so instead of manufacturing certainty.

We go to the source. Judgments are read before they are reported. Notifications and circulars are taken from the official gazette and CBIC releases, not from secondary summaries.

We publish daily. GST does not pause, and neither does the site. Updates go up as developments occur.

We date everything and we correct openly. Every post carries its date of publication, because in tax law a position is only as good as the date it was accurate on. Where we find an error, we correct it and say what was corrected.

We are independent. We are not affiliated with the Central Board of Indirect Taxes and Customs, the GST Council, any State tax administration, or any professional institute or regulatory body. Nothing on this site is an official publication or a statement of government position.

The content on GST India Guide is published for information and education. It is a starting point for research — not a substitute for professional advice on your own facts, and not an opinion on which a position should be taken without independent verification against the original statute, notification or judgment.

Tax law is fact-sensitive. The same provision applies differently to different facts, and a judgment favourable in one High Court may not bind or persuade in another. Before acting on anything you read here, please consult a qualified professional who has examined your specific circumstances, and verify the primary source for yourself.

Please also read our Disclaimer and Terms of Use.

If you practise in indirect tax and would like to contribute an article, a case analysis or an answer to the Expert Panel, we would be glad to hear from you. We credit every contributor and welcome disagreement with positions taken on the site — reasoned dissent is how a commentary resource earns its usefulness.

For contributions, corrections, feedback or any other query, write to info@gstindiaguide.com.
If you have spotted an error in anything we have published, please tell us. We would rather be corrected than be wrong.