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  13,481 Results

Short Summary:
The court directed the competent authority to process the petitioner’s IGST refund claim without undue delay, following procedures set out by the Directorate General of Systems and Data Management a..... Subscribe to Read more
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JINDAL PIPES LIMITED vs. STATE OF U.P. AND 3 OTHERS


(Allahabad High Court | Jan 20, 2020)

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The court held that the order imposing tax and penalty under the Uttar Pradesh Goods and Services Tax Act must be served on a person aggrieved by it, such as the consignor or consignee, not merely the..... Subscribe to Read more
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PARIDHI JAIN D/O SH. YOGESH JAIN vs. STATE, THROUGH PP


(Rajasthan High Court | Jan 20, 2020)

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The court allowed the bail applications of a petitioner, a professional Chartered Accountant arrested under various sections including those related to tax evasion and fraudulent input tax credit clai..... Subscribe to Read more
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M/S. INFINERA INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Jan 20, 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 particularIy made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding Similar provisio....
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SUPER CONSTRUCTION CO. vs. STATE OF U.P. AND 2 OTHERS


(Allahabad High Court | Jan 18, 2020)

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The court, upon reviewing the affidavits and hearing counsel, noted the petitioner’s challenge to the detention and demand orders issued under the GST Act, claiming illegality. While the matter was ..... Subscribe to Read more
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UTTAR PRADESH POWER TRANSMISSION CORPORATION LIMIT..


(Authority for Advance Ruling, Uttar Pradesh | Jan 17, 2020)

PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING U/S. 98 OF THE GOODS AND SERVICES TAX ACT, 2017 Sub:- GST ACT, 2017 - Advance Ruling U/ s 98 - liability to tax under GST Act in respect to application dated 22.10.2019 from M/s. Uttar Pradesh Power Transmission Corporation Limited, Lucknow, Uttar Pradesh  Order- Reg. 1) M/s. Uttar Pradesh Power Transmission Corporation Limited, Shakti Bhawan, 14-A, Ashok Marg, Lucknow, Uttar Pradesh - 226020 (here in after called the applicant) is a....
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RUPAYAM vs. THE DEPUTY COMMISSIONER CGST DIVISION-B


(First Appellate Authority, Jaipur | Jan 17, 2020)

The subject (9) Nine appeals under Section 107 of the Central Goods and Service Tax Act, 2017 have been filed by M/s. Rupayan, 68, Vijaywari. Sikar Road, Jaipur (hereinafter also referred to as “the appellant”) against the Orders-in-Original No. 38 / GST / ITC / Rupayan/2018-19/6420 dated 05.10.2018, 39/GST/ITC/Rupayan/2018-19/6460 dated 05.10.2018. 40/GST/ITC/Rupayan/2018-19/6455 dated 05.10.2018, 41/GST/ITC/Rupayan/2018-19/6440 dated 05.10.2018, 42/GST/ITC/Rupayan/2018-19/6445 d....
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M/S. SRI SATYA SAI WATER SUPPLY PROJECT BOARD


(Authority for Advance Ruling, Andhra Pradesh | Jan 17, 2020)

(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s Sri Satya Sai Water Supply Project Board., (hereinafter referred to as applicant), registered under the Goods & ....
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Short Summary:
The court allowed the writ petition directing the tax authorities to accept the petitioner’s revised GST TRAN-1 and TRAN-2 forms either manually or electronically by a specified extended deadline, r..... Subscribe to Read more
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The court held that the provisional attachment of the petitioner’s bank account under Section 83 of the CGST Act was without jurisdiction and liable to be quashed. Section 83 allows such attachment ..... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).