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  13,170 Results

A.S. MOLOOBHOY PVT. LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Feb 14, 2019)

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. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter ...
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The petitioner, a private limited company, has sought the following reliefs: “For these and other grounds to be urged at the time of hearing, it is humbly prayed that this Hon'ble Court may be pleased to call for the relevant records relating to Exts.P3 and P4 assessment orders issued by the 2nd respondent under Section 25(1) of the Kerala Value Added Tax Act 2003, and, A. Declare that clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goo...
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Rejoinder affidavit filed today is taken on record. In this matter learned counsel for the G.S.T.Council is unable to tell as to whether the Tribunal is constituted or not. Learned standing counsel appearing for the State is also unable to tell as to whether the State has moved in the matter or not. List this matter on 28th February, 2019. On that date in addition to standing counsel some responsible officers of the State from Lucknow as well as G.S.T. Council will appear in this matt...
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BALASORE ALLOYS LIMITED


(Authority for Advance Ruling, Odisha | Feb 13, 2019)

Subject: GST Act, 2017-Advance Ruling U/s 98 - Whether Mining Rights provided by the Steel & Mines Department, Govt of Odisha to the applicant would attract GST under reverse charge under Section 9(3) of the CGST Act, 2017. 1.0 M/s. Balasore Alloys Limited, Balgopalpur, Rasalpur, Odisha-756020 (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AAAC13967P1Z9 having registered address at Balgopalpur, Rasalpur, Odisha-756020, have filed an applicatio...
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INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARCH


(Authority for Advance Ruling, Odisha | Feb 13, 2019)

1.0 M/s. Indian Institute of Science Education and Research, Berhampur (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AABA10732K1Z5 having registered address At- Transit Campus, Govt. ITI, Engineering School Road, Berhampur, Odisha-760010 have filed an application on 06.12.2018 under Section 97 of CGST Act, 2017 & OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on &lsquo...
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The petitioner, a registered dealer under the Kerala Value Added Tax Act and Central Excise Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the availabl...
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The petitioner, a partnership firm, has sought the following reliefs: i. To call for the records leading to Ext.P1 preassessment notice and to issue writ of certiorari quashing the same as they are issued beyond the period stipulated under Section 19 of the Constitution One Hundred and First Amendment Act as well as barred by limitation under Section 25 of the KVAT Act, 2003. ii. To issue a writ of mandamus or any other appropriate writ, direction to stay any further steps pursuant to...
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NAGAUR MUKUNDGARH HIGHWYS PVT. LTD.


(Appellate Authority for Advance Ruling, Rajasthan | Feb 12, 2019)

At the outset we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as ‘CGST Act’...
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AUTOMETERS ALLIANCE PVT. LTD.


(Authority for Advance Ruling, Uttar Pradesh | Feb 11, 2019)

M/s. Autometers Alliance Pvt. Ltd., C-60, 61, 62, 63, Sector 57. Noida, Gautam Budh Nagar, Uttar Pradesh. 201307 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAACA7870P1Z1. 2. The applicant is engaged inter alia, engaged in manufacture and supply of various product specially designed to be used for railway applications according to the designs given by Indian Railways. 3. The Applicant has submitted application for Advance Ruling date...
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Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods have been detained. It is to be noted that, it is not a case where e-way bill does not mention all the invoices. There may be practical difficulty for the Department in tracking the invoices, when multiple number of invoices mentioned in the e-way bill generated. Anyhow, I am...
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15
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).