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1. Heard the learned Counsel appearing for the appellants and the learned counsel appearing for the first respondent (writ petitioner). 2. A brief reference to the factual aspects will be necessary. On 1st July 2017, the implementation of GST regime in India commenced. On 30th November 2017, the first respondent filed its Form GST TRAN-1. On the same day, the form wasamended by the first respondent. However, the first respondent did not mention the quantity of the goods held in stock in C....
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The petitioner has approached this Court aggrieved by Ext.P8 order, by which the goods belonging to the petitioner, were detained by the 3rd respondent, and a tax and penal liability determined by the said respondent. It is the case of the petitioner that the transaction in question involved a sale from the vendor in Gujarat, to the purchaser in Uttarakhand, and pursuant to the instructions received from the purchaser, the goods were consigned to a destination in Trivandrum. The tax invoice i....
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1.Mr. Chetan Pandya, learned advocate for the petitioner submitted that in this case, after the conveyance in question came to be detained, Form GST MOV-01 came to be issued which indicates that the conveyance in question was accompanied by both invoice as well as e-way bill. 2.It is submitted that thereafter, Form GST MOV-02 came to be issued for physical verification and a physical verification report in Form GST MOV-04 came to be issued which indicates that no discrepancy was found dur....
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ORDER 1. This Report dated 03.04.2019 and the supplementary Report dated 30.05.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & service Tax (CGST) Rules, 2017. The brief facts of the Case that vide his application dated 06.04.2018 submitted the Uttar Pradesh State Screening Committee on Anti-profiteering under Rule 12B (2) of the CGST Rules, 2017, the Applic....
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ORDER The petitioner has challenged the communication dated 22.10.2019 issued by the respondent No.6 at Annexure-A whereby the request of the petitioner for filing the TRAN-1 extending the period provided under 117 read with Section 140 of the Central Goods and Services Tax Act, 2017 [‘Act’ for short] has been rejected. 2. The issue involved herein is no more res integra in view of the order of this Court dated 19.11.2019 in W.P.No.33290/2019 and Connected Matters, whereby....
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MR. GOPIRUATH DOMBLA, DIRECTOR GENERAL OF ANTI-PRO.. vs. NAVKAR ASSOCIATES


(National Anti Profiteering Authority | Nov 26, 2019)

ORDER 1. The present Report dated 07 D6.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Maharashtra State Screening Committee on Anti-Profiteering had forwarded an application dated 17.04,2018 filed by the Applicant No. 1 to the Standing Committee on Anti-Profiteering under Rule 128 ....
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M/S. CROWN TOURS AND TRAVELS


(Authority for Advance Ruling, Rajasthan | Nov 26, 2019)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a re....
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M/S. GEETASTAR RESORTS PVT. LTD.


(Authority for Advance Ruling, Rajasthan | Nov 26, 2019)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a re....
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M/S. KPC PROJECTS LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Nov 25, 2019)

PROCEEDINGS (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 KPC Project Limited, (hereinafter referred to as applicant), registered under the Goods & Servi....
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Heard Mr. Gajendra Jain for the Applicant and Ms. Asha Desai for the Respondents. 2. By this Civil Application, the Applicant seeks a stay on the operation of the Order-in-Original dated 10th January, 2019 and the Order-in-Original dated 19th August, 2019, made by the Assistant Commissioner of Central Goods and Service Tax (Respondent No.3). 3. In the first place, we find that there is no substantive challenge to the Order-in-Original dated 19th August, 2019. In the absence of any sub....
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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).