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  13,471 Results

RAJASTHAN MARBLE vs. UNION OF INDIA AND 4 OTHERS


(Allahabad High Court | Oct 18, 2019)

Short Summary:
The court directed the GST Council to reopen the filing portal for GST TRAN-1 within two weeks to allow the petitioner to submit the application, as the petitioner faced technical issues on the last f..... Subscribe to Read more
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The court dismissed the intra-court appeal challenging the order that upheld the detention of goods and vehicle due to delay in transit beyond the stipulated E-way bill validity. It held that the appe..... Subscribe to Read more
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The court dismissed a public interest litigation filed to protect registered GST dealers from alleged harassment and unfair trade practices, citing the petitioner's failure to disclose required creden..... Subscribe to Read more
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M/S G.B. PANT UNIVERSITY OF AGRICULTURE AND TECHNO..


(Authority for Advance Ruling, Uttarakhand | Oct 18, 2019)

Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section-99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. G B Pa....
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ANIK MILK PRODUCTS PRIVATE LIMITED


(Authority for Advance Ruling, Madhya Pradesh | Oct 18, 2019)

PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. Anikn Milk Products Private Limited (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2....
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The appellate court allowed the writ appeal, setting aside the earlier dismissal of the writ petition challenging an order of assessment under the Kerala State Goods and Services Tax Act. The initial ..... Subscribe to Read more
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JANKI ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Oct 17, 2019)

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The court examined the procedural validity of detention orders issued under the Central Goods and Services Tax Act, 2017. It was noted that forms related to detention and verification were signed by a..... Subscribe to Read more
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KRIBHCO FERTILIZER LTD vs. UNION OF INDIA AND 3 OTHERS


(Allahabad High Court | Oct 17, 2019)

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The court directed the GST Council to reopen the GST TRAN-1 filing portal within two weeks to allow the petitioner to submit the application, which was previously not entertained due to technical issu..... Subscribe to Read more
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The court acknowledged that the impugned order is appealable under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, but since no Appellate Tribunal is currently functioning in the st..... Subscribe to Read more
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M/S. GOA INDUSTRIAL DEVELOPMENT CORPORATION


(Authority for Advance Ruling, Goa | Oct 17, 2019)

PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Goa Industrial Development Corporation, Plot No. 13A-2, EDC Complex, Patto Plaza, Panaji Goa, seeking an Advance Ruling in respect of the following question “Is an obligation to refrain from an Act....
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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).