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Short Summary:
The court dismissed the writ petition challenging the detention and show-cause notices issued under Sections 129(1) and 129(3) of the CGST Act, 2017, stating it was premature to adjudicate on merits a..... Subscribe to Read more
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The court declined to quash the detention and show-cause notices issued under the CGST Act, holding that the writ petition was premature as the matter was at a preliminary stage. It directed the petit..... Subscribe to Read more
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M/S. TIRUMALA MILK PRODUCTS PRIVATE LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Jul 15, 2019)

ORDER (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. Tirumala Milk Products Private Limited., D.No. 12-8-8, Prakash Nagar, Narasarao pet – 522601 (he....
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M/S SRI CHAKRA MILK PRODUCTS LLP


(Authority for Advance Ruling, Andhra Pradesh | Jul 15, 2019)

ORDER (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. Sri Chakra Milk Products LLP., D.No. 23B, Bendapudi vari Street Ramachandra Rao pet, ELURU -53400....
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GURUDEV METAL INDUSTRIES


(Authority for Advance Ruling, Kerala | Jul 15, 2019)

M/s. Gurudev Metal Industries is engaged in manufacturing of fishing boat, fishing vessels, pans and accessories. They have requested for an advance ruling on the following items customized for fishing vessels and fishing boat. Propeller, Shaft / SS Rod, Gun Metal Bush / Bearing, Stuffing Box, Brass Tube / SS tube, Rudder shaft and blade, Sea cork/ Water strainer, GM Gate Valve, MS Pipe, propeller Nut / GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used i....
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SPACELANCE OFFICE SOLUTIONS PVT. LTD.


(Authority for Advance Ruling, Kerala | Jul 15, 2019)

The applicant is engaged in the business of sub leasing of office spaces as "co-working spaces" to their clients, The lease agreement between the applicant and landlord permit sub leasing and accordingly they obtain NOC from landlord for registering GST for the customers. The applicant provides dedicated land line number, fax number, high speed internet, air conditioning, housekeeping, pantry with drinking water, power back up, receptionist support, letter and postage handling and m....
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Short Summary:
The court recognized the petitioners’ grievance regarding their inability to carry forward eligible CGST and GST credits due to glitches in the respondents’ online system. Citing a prior ruling pe..... Subscribe to Read more
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KULDEEP SINGH BUTOLA


(Authority for Advance Ruling, Uttarakhand | Jul 12, 2019)

ORDER This is an application under sub-section (1) of Section 97 of the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made thereunder filed by Shri Kuldeep Singh Butola, 1 - Miyawala, Harrawala, Dehradun Uttarakhand seeking an advance ruling on following issues : (a) Classification of service provided by Garhwal Mandal Vikas Nigam (hereinafter referred to as GMVN) to Shri Kuldeep Singh Butola in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6 2017....
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M/S. VENKATA RAO TIRUPATHI


(Authority for Advance Ruling, Andhra Pradesh | Jul 12, 2019)

1. The present application has been filed by M/s. Venkata Rao Tirupathi, registered under the Goods and Services Tax 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). 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act wou....
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Short Summary:
The court ruled that the detention order issued under the KGST Act was not a final order and the writ petition challenging it was premature. The petitioner, who claimed full compliance with transit do..... 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).