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  13,471 Results

Short Summary:
The court disposed of the writ petition concerning a taxpayer challenging a First Appellate Authority's order. It recognized prior directions requiring the taxpayer to deposit a percentage of the disp..... Subscribe to Read more
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The court, after considering the submissions and reviewing the case records, found no grounds to interfere with the decision of the High Court. Consequently, it dismissed the Special Leave Petition se..... Subscribe to Read more
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The court observed that the petitioner's GST registration had been cancelled in 2019 and not revived thereafter. Consequently, the petitioner was not required to check the GST portal for electronic sh..... Subscribe to Read more
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The court dismissed the petition challenging the validity of a notification extending the limitation period for adjudication under the Central Goods and Services Tax Act, 2017. The petitioner contende..... Subscribe to Read more
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The court examined a petition challenging the issuance of two separate show cause notices for the same period but on different issues: one regarding the lack of separate records for input tax credit o..... Subscribe to Read more
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The court held that the supply of the Solar Power Generating System by the petitioner constitutes a composite supply and does not qualify as a works contract under Section 2(119) of the GST Act. Key t..... Subscribe to Read more
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The court held that a company’s GST payments made on employee notice pay recoveries, later clarified by government circular (dated 03.08.2022) as not taxable, were illegally collected and refundable..... Subscribe to Read more
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The court held that since the petitioner, despite missing the original deadline, filed the GST return within the extended period provided under the proviso to Section 62(2) of the Tamil Nadu GST Act (..... Subscribe to Read more
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The court set aside the appellate authority's common order dismissing the petitioner’s GST appeal due to non-payment of the mandatory pre-deposit, noting that a common order for different appellants..... Subscribe to Read more
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The court dismissed the writ petition challenging the show cause notice issued under Section 122(1A) of the CGST Act, holding that such challenges at the show cause notice stage are generally prematur..... 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).