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  13,471 Results

ADFERT TECHNOLOGIES PVT. LTD. vs. UNION OF INDIA AND ORS.


(Punjab and Haryana High Court | Nov 4, 2019)

Short Summary:
The court held that registered taxpayers under the pre-GST regime have a vested constitutional right to carry forward unutilized CENVAT and VAT input tax credit into the GST system. Although Rule 117 ..... Subscribe to Read more
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The court denied the petitioner’s request for direction to accept the offline GST TRAN-1 form without meeting specific conditions. The law permits offline submission only if the registered person ha..... Subscribe to Read more
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VEHICLE FACTORY JABALPUR vs. JOINT COMMISSIONER


(Madhya Pradesh High Court | Nov 1, 2019)

Short Summary:
The court addressed a petition challenging a show cause notice issued under Section 73(1) of the Central Goods and Service Tax Act, 2017. After detailed arguments, the petitioner sought to withdraw th..... Subscribe to Read more
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RAJEEV KUMAR GARG


(Appellate Authority for Advance Ruling, Uttar Pradesh | Nov 1, 2019)

ORDER The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act and Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act and UPGST Act") by M/s. Amar Food Products, 14/310, Madan Mohan gate, Agra (hereinafter referred to as the "Appellant") against the Advance Ruling Order No. 32, dated 30-6-2019 by the Authority for Advance Ruling, Uttar Pradesh [2020 (32) G.S.T.L. 549 (A.A.R. - CST - U.P.]. A....
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M/S. GVS PROJECTS PRIVATE LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Oct 31, 2019)

PROCEEDINQS (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 GVS Projects Private Limited.,(hereinafter referred to as applicant), registered under the Goods &a....
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M/S. CMS INFO SYSTEMS LIMITED


(Appellate Authority for Advance Ruling, Maharashtra | Oct 31, 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. Further, the CGST Act, 2017 a....
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Short Summary:
The court directed the tax authorities to refund the additional IGST amount of ₹2,02,94,956 paid by the exporter due to price variations after initial tax payment on exports, within four weeks. The ..... Subscribe to Read more
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The court upheld the detention of the vehicle due to the absence of an e-Way Bill produced at the time of interception, based on the driver's statement. However, it quashed the subsequent order that c..... Subscribe to Read more
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SHAILESH RAJPAL vs. COMMISSIONER


(Madhya Pradesh High Court | Oct 31, 2019)

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The court rejected the bail application of the accused arrested for alleged massive GST evasion involving multiple firms under his control. The prosecution established that the accused suppressed turn..... Subscribe to Read more
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MANJIT TRADING COMPANY AND OTHERS vs. STATE OF PUNJAB AND OTHERS


(Punjab and Haryana High Court | Oct 31, 2019)

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The court addressed a dispute involving six tenants operating shops in a bus stand premise developed under a public-private partnership. The tenants contended that the private developer was wrongly de..... 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).