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Short Summary:
The court, noting that the seized goods are perishable and hazardous, directed adherence to the procedure under Section 67(8) of the Central GST Act, 2017 and Rule 141 of the GST Rules. These provisio..... Subscribe to Read more
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The court addressed a writ petition challenging the blocking of the petitioner's input tax credit account based on dealings with a purportedly non-existent entity. The petitioner produced evidence fro..... Subscribe to Read more
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M/S. TAMIL NADU COOP SILK PRODUCERS FEDERATION LTD..


(Authority for Advance Ruling, Tamilnadu | Oct 22, 2019)

Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pr....
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Short Summary:
The court considered writ petitions challenging a demand notice issued shortly after assessment orders for specific tax years. The petitioner argued the notice was premature as it was issued before th..... Subscribe to Read more
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SARVESHWAR SHYAMBIHARI MITTAL vs. STATE OF GUJARAT


(Gujarat High Court | Oct 21, 2019)

Short Summary:
The court addressed a case where a vehicle and goods were initially detained by the State Tax Officer under GST regulations on July 22, 2019, with the issuance of related GST movement forms. Subsequen..... Subscribe to Read more
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SHAILENDRA EAT UDYOG vs. STATE OF U.P. AND 3 OTHERS


(Allahabad High Court | Oct 21, 2019)

Short Summary:
The court set aside the order of tax assessment dated 10.06.2018 under the U.P. GST Act for January 2018, which had been made without considering the petitioner’s timely filed compounding applicatio..... Subscribe to Read more
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SHAILENDRA EAT UDYOG vs. STATE OF U.P. AND 3 OTHERS


(Allahabad High Court | Oct 21, 2019)

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The court dismissed the writ petition challenging an order of tax assessment under the U.P. GST Act. The petitioner, engaged in brick kiln operations, argued that having applied for compounding and pa..... Subscribe to Read more
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SHAILENDRA EAT UDYOG vs. STATE OF U.P. AND 3 OTHERS


(Allahabad High Court | Oct 21, 2019)

Short Summary:
The court allowed the writ petition challenging an order assessing tax under Section 64 of the U.P. GST Act, 2018, for March 2018, where the first appeal was dismissed as time-barred. The decision was..... Subscribe to Read more
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M/S. A.M ABDUL RAHMAN ROWTHER & CO.


(Appellate Authority for Advance Ruling, Tamilnadu | Oct 21, 2019)

Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu Goods 86 Services Tax Act 2017(“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of t....
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M/S. INDAG RUBBER LIMITED


(Authority for Advance Ruling, Rajasthan | Oct 21, 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 receipt 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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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).