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M/S. SHEWRATAN COMPANY PVT. LTD.


(Authority for Advance Ruling, West Bengal | Nov 11, 2019)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furth....
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SADGURU SEVA PARIDHAN PVT. LTD.


(Authority for Advance Ruling, West Bengal | Nov 11, 2019)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furth....
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DIPEET AGARWAL, (M/S SOORYA NARAYAN AGENCY)


(Authority for Advance Ruling, West Bengal | Nov 11, 2019)

A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as me....
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The Court upheld the validity of the detention notice issued under Section 129 of the GST Act, as the e-way bill accompanying the transported goods had expired at the time of detention. However, consi..... Subscribe to Read more
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The court held that the impugned recovery order issued under Section 79 of the CGST Act, demanding ₹53,28,645 from the petitioner without initiating any prior assessment or adjudication proceedings,..... Subscribe to Read more
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The court upheld the detention of goods based on the expiration of the e-way bill validity at the time of detention, deeming it justified under Section 129 of the GST Act. However, the petitioner was ..... Subscribe to Read more
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The court ruled that the detention of the vehicle and goods based solely on the petitioner’s failure to file GSTR 3B and GSTR I returns did not justify action under Section 129 of the KGST Act. Cons..... Subscribe to Read more
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The court allowed the petition challenging the detention of goods and vehicle based on deviation from the declared route in the e-Way Bill. It held that mere use of an alternate route by the driver do..... Subscribe to Read more
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M/S. ROTARY CLUB OF MUMBAI QUEENS NECKLACE


(Appellate Authority for Advance Ruling, Maharashtra | Nov 6, 2019)

PROCEEDINGS (Under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has be....
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The court modified its prior order, clarifying that during investigation under the GST Act, the petitioner is not entitled to have a lawyer present during questioning by GST officers. This decision al..... 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).