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  13,471 Results

ARORA & CO vs. UNION OF INDIA & ORS.


(Delhi High Court | Nov 6, 2019)

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The court allowed the petition directing the tax authorities to permit the petitioner to file the GST transitional credit declaration (Form TRAN-1) despite missing the original deadline due to technic..... Subscribe to Read more
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The court directed the tax authorities to allow the petitioner to submit the GST transitional credit claim (Form GST TRAN-1) despite the original deadline being missed. Recognizing technical difficult..... Subscribe to Read more
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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TA.. vs. GYAN BOOKS PVT LTD


(National Anti Profiteering Authority | Nov 6, 2019)

1. The present Report dated 11.06.2019 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 Standing Committee on Anti-Profiteering vide the minutes of its meeting held on 11.03.2019 had forwarded an application dated 28.02.2019 filed by the Applicant No. 1, to the DGAP. The Applicant No. 1 had st....
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ICICI BANK AND ANR. vs. STATE OF HARYANA AND ANR.


(Punjab and Haryana High Court | Nov 5, 2019)

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The court addressed a petition filed by a secured creditor and receiver challenging the respondents' detention of a mortgaged vehicle that had been moved to facilitate physical possession in line with..... Subscribe to Read more
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The court held that the municipal corporation lacked the legislative competence to impose advertisement tax or frame related bye-laws as the relevant enabling provision (Section 172(2)(h) of the U.P. ..... Subscribe to Read more
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1. This Report dated 21.02.2019, has been received from the Applicant No. 5 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 the Haryana State Screening Committee on Anti-profiteering, vide the minutes of its meeting held on 20.06.2018 had referred 03 applications filed by the Applicant No. 1, 2 & 3, to the Standing Committee on Anti-profiteering, under Rule 12....
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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOA.. vs. MAN REALTY LTD.


(National Anti Profiteering Authority | Nov 5, 2019)

1. The present Report dated 03.04.2019 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 are that vide his application dated 18.07.2018 filed before the Maharashtra State Screening Committee on Anti-profiteering under Rule 128 (2) of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respond....
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PENGUIN TRADING AND AGENCIES LIMITED


(Appellate Authority for Advance Ruling, Odisha | Nov 5, 2019)

M/s Penguin Trading and Agencies Limited Room No 201 & 204, Maa Parvati Enclave, 2nd Floor, Station Road, Barbil, Odisha, Pin - 758035 (Here-in after referred as The Applicant ) filed an application before AAR Odisha on 24 05 2019 under Section 97 of the Odisha Goods and Service Tax Act 2017/CGST Act, 2017 seeking an advance ruling on rate of GST payable by them under Reverse Charge Mechanism on royalty paid to Government for mining of Iron Ore for the period July, 2017 to December 2018 ....
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M/S. H.P. SALES INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Nov 4, 2019)

PROCEEDINGS (under Section 102 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) A. 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. B. In the pr....
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The court found that the tax and penalty order challenged was flawed due to non-consideration of the petitioner’s valid contention that a substantial part of the goods involved were for export and t..... 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).