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  13,480 Results

BHARATBHAI MANILAL PATEL vs. STATE OF GUJARAT


(Gujarat High Court | Oct 10, 2019)

Short Summary:
The court examined the impugned provisional attachment order under Section 83 of the CGST Act, noting its failure to specify the initiating proceedings, which is a statutory requirement. It was highli..... Subscribe to Read more
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The court quashed the order of confiscation of a transporter's vehicle and goods passed under section 130 of the CGST Act, as it was issued prematurely before the scheduled hearing and without giving ..... Subscribe to Read more
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KANAL ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Oct 10, 2019)

Short Summary:
The court held that the respondents lacked authority under the State and Central Goods and Services Tax Acts to block the petitioner's input tax credit or provisionally attach their bank account and s..... Subscribe to Read more
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The court held that the procedure mandated by the Central Board of Indirect Taxes and Customs Circular No.41/2018-GST, requiring preparation and service of physical verification reports (Forms GST MOV..... Subscribe to Read more
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M/S. WONDER CEMENT LIMITED


(Authority for Advance Ruling, Rajasthan | Oct 10, 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 service 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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The court addressed the issue of a registered GST dealer unable to amend the authorized signatory on the GST portal following the death of the previous signatory. Despite following prescribed procedur..... Subscribe to Read more
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The court addressed the petitioner’s entitlement to transitional input credit under GST, acknowledging that the petitioner filed Form GST TRAN1 within the prescribed time and is entitled to the cred..... Subscribe to Read more
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The court examined the petition challenging detention notices for two consignments due to irregularities in e-way bills under the CGST/SGST Act. It directed the authorities to release the detained con..... Subscribe to Read more
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The court directed the petitioner to pay 10% of the disputed tax within two weeks as a precondition to maintain the appeal against the tax and penalty order. Upon payment, the appellate authority was ..... Subscribe to Read more
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SIDDHBALI STONE GALLERY vs. STATE OF GUJARAT


(Gujarat High Court | Oct 9, 2019)

Short Summary:
The court observed that the petitioner inadvertently failed to generate an e-way bill for one of three vehicles carrying imported marble, on which integrated GST had already been paid at import. Despi..... 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).