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  12,988 Results

UNITED BREWERIES LIMITED


(Appellate Authority for Advance Ruling, Karnataka | Oct 23, 2018)

PROCEEDINGS (Under section 101 of the CGST Act, 2017 and the KGST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act,2017 and the Karnataka Goods and Service Tax (hereinafter referred to as CGST Act, 2017 and KGST Act,2017) are identical, except in certain provisions, As such, unless a mention is made specifically to any such dissimilar provision, a reference to the CGST Act would also mean a reference to the corr...
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FIVE STAR SHIPPING


(Appellate Authority for Advance Ruling, Maharashtra | Oct 23, 2018)

PROCEEDINGS (Under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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 be...
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Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in File No. DGGI/JZU/INU/GST/02/18-19 filed by the Directorate General of GST Intelligence, Jaipur Zonal Unit for offences under Sections 132 (1), (b), (c), (f), (h), (j) and (k) of Central Goods and Services Tax Act, 2017 read with Sub Section 5 of Central Goods and Services Tax Act, 2017. Learned counsel for the petitioner has submitted that the petitioner has been falsely involved...
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SHRI SHAKTI TECHNOLOGIES vs. UNION OF INDIA AND OTHERS


(Karnataka High Court | Oct 22, 2018)

1. The learned counsels at the Bar submitted that the controversy in hand is covered by a decision of this Court in the case of Mountain Valley Springs India Pvt. Ltd. Vs. Assistant Commissioner of Goods and Services Tax, Commercial Taxes and others) in Writ Petition No.32774/2018 (T-RES) decided on 24/09/2018 in which this Court has held as under:- “ORDER 1. In response to the notice issued by this Court to respondent-Department, learned counsel for respondent-Departm...
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STAR RAYS vs. UNION OF INDIA & ORS.


(Bombay High Court | Oct 22, 2018)

1. This petition under Article 226 of the Constitution of India seeks a refund of integrated goods and service tax paid in respect of the goods which have been exported. The refund short is aggregates to an amount of ₹ 8.42 crores and covers the period from July, 2017 to January, 2018. 2. Mr. Kantharia, learned Counsel appearing for the respondents, on instructions, states that in view of the technical difficulties, the reconciliation of the shipping bills and the invoices was not possi...
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KUNDAN MISTHAN BHANDAR


(Authority for Advance Ruling, Uttarakhand | Oct 22, 2018)

Under Section 100(1) of the Uttarakhand Goods and Services 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. 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. Kundan Misthan Bhandar...
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NHPC LIMITED


(Authority for Advance Ruling, Uttarakhand | Oct 22, 2018)

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. NHPC, Admin Building, Tanakpur Power Station, Banbasa, Uttrakhand seeking an advance ruling on following issues: (a) Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28.06.2017 while making payment to PWD, Uttrakhand for construction of road; (b) What is the time o...
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SARASWATHI METAL WORKS


(Authority for Advance Ruling, Kerala | Oct 20, 2018)

Applicant is a manufacturer of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used in fishing or floating vessels. Applicant requested advance ruling on the following: i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings. ii) The parts of fishing (floating vessels come under the HSN Code 8902. They requested to know whether all parts of fishing (floating vessels comes under SI.No.252 of 1st&...
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KIMS HEALTH CARE MANAGEMENT LTD.


(Authority for Advance Ruling, Kerala | Oct 20, 2018)

The applicant is a multi-specialty tertiary care hospital providing health care services. They have categorized the patients as Out-Patients and In-Patients for the administrative convenience. The out-patients are those Who visit the hospital for routine check-ups or clinical visits. The in-patients are those who are admitted in to the hospital for the required treatment. The in-patients are provided with stay facilities, medicines, consumables, implants, dietary food and other surgeries/ pro...
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THE COCHIN PLANTATIONS LTD


(Authority for Advance Ruling, Kerala | Oct 20, 2018)

Applicant is holding 192.88 hectares of vacant land on perpetual lease from erstwhile Cochin State, now the Kerala Government. The applicant cultivated coffee plantation in the land. Applicant is paying quit rent or lease rent to Government through Forest Department. Forest Department is demanding 18% GST. It is alleged that as per HSN 9973 the lease rent paid by the applicant in connection with transfer of right in goods without the transfer of title. According to the applicant, as per Secti...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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)).