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THE DEPUTY CONSERVATOR OF FORESTS, BANGALORE URBAN..


(Appellate Authority for Advance Ruling, Karnataka | Mar 3, 2020)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the ...
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M/S. ATAL BIHARI VAJPAYEE INSTITUTE OF GOOD GOVERN..


(Authority for Advance Ruling, Madhya Pradesh | Mar 2, 2020)

PROCEEDINGS {Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (AIGGPA) (hereinafter referred to as the Applicant), registe...
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PENNA CEMENT INDUSTRIES LIMITED


(Authority for Advance Ruling, Telangana | Mar 2, 2020)

(Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order) 1. M/s. Penna Cement Industries Limited, Lakshmi Nivas 705, Road No. 3, Banjara Hills, Hyderabad- 500 034, Telangana, (GSTIN No. 36AABCP2290D1ZP) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule ...
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SRI VENKATESHWARA AGENCIES


(Authority for Advance Ruling, Telangana | Mar 2, 2020)

(Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order) 1. M/s. Sri Venkateshwara Agencies, 4-5-464, 464/1, Esamiya Bazar, Hyderabad, Telangana, (GSTIN No. 36AAACG7442D1ZV) has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance ...
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ACHARYA SHREE MAHASHRAMAN CHATURMAS PRAVAS VYAVAST..


(Appellate Authority for Advance Ruling, Karnataka | Mar 2, 2020)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the ...
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PODDAR COAL SALES vs. GST COUNCIL SECRETARIAT AND OTHERS


(Madhya Pradesh High Court | Mar 2, 2020)

ORDER With a liberty to pursue an application under Section 97(2)(E) of the Central Goods and Services Tax, 2017/Madhya Pradesh Goods and Services Tax, 2017 learned counsel for the petitioner prays for withdrawal of the petition. Prayer allowed. The petition is dismissed as withdrawn with the liberty as aforesaid. C.C. as per rules. ...
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Counsel for the petitioner without prejudice to the rights, challenging the action of the authorities detaining the goods, submits that he would get the goods, taken into custody at the time of interception in the absence of validity of the E-way Bill, released by furnishing the bank guarantee as per the provisions of Section 129 of the CGST Act. 2. Counsel for the State do not dispute such prayer. Keeping in view the aforementioned request, the writ petition is disposed of with a directi...
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HERO MOTOCORP LTD. vs. UNION OF INDIA & ORS.


(Delhi High Court | Mar 2, 2020)

1. The Petitioner is engaged in the business of manufacturing of two wheelers in the State of Uttarakhand. It was operating and registered under the Central Excise Act, 1944. With the introduction of Goods and Services Tax (“GST”) w.e.f. 01.07.2017, it now has registration under the said Central and State GST Acts. 2. In the year 2002, special packages of incentives were announced to promote industrial development in the State of Uttarakhand. In pursuance thereto, the 1st Resp...
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SH. MANABENDRA NATH BASU vs. M/S. PARIBAR ESTATES PVT. LTD.


(National Anti Profiteering Authority | Mar 2, 2020)

ORDER 1. This Report dated 30.08.2019 had been received on 04.09.2019 from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 23.08.2018 was filed before the Standing Committee on Anti-profiteering under Rule 128 (1) of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering by the Respondent. The Applicant No. 1...
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M/S. KARNATAKA FOOD & CIVIL SUPPLIES CORPORATION


(Appellate Authority for Advance Ruling, Karnataka | Feb 28, 2020)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the ...
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20
May
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).