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  12,973 Results

PRISM HOSPITALITY SERVICES (P) LTD.


(Authority for Advance Ruling, Telangana | Sep 26, 2018)

M/s. Prism Hospitality Services (P) Ltd , 22/A, Mini Industrial estate, Hafeezpet, Miyapur, Hyderabad-500049 registered under GSTIN No. 36AADCP6610K1ZC has filed an application in Form GST ARA-01under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, seeking Advance Ruling on the issues raised in their application. 2. The applicant has stated that they are registered under the Companies Act 1956 and carries on business of Cleaning Services, maintenance of canteens in I...
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SUTAPA SUTRADHAR


(Authority for Advance Ruling, Kerala | Sep 26, 2018)

The applicant was a casual taxable person doing business on fireworks. In order to doing business during Deepawali season, on 09.11.2017 dealer had deposited CGST of ₹ 81,000/- and SGST of ₹ 81,000/- vide CPIN 17113200012674. But he could not complete registration process due to GSTN related issues. Hence filed application for advance ruling for getting refund of deposited amount. There was no representation on the date of hearing. As per Sub-Section (2) of Section 97 of GST Laws, the...
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MARY MATHA CONSTRUCTION COMPANY


(Authority for Advance Ruling, Kerala | Sep 26, 2018)

The applicant is a contractor of Government projects. Many of the works are undertaken by way of sub contracts. The sub contractors have raised doubtss regarding the applicable tax rate. Accordingly the applicant sought for advance ruling on GST rate for the following contracts: SI.No. Name of Project Employer 1. Construction of Hospital Block buildings in Government Medic...
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PPD LIVING SPACES PVT. LTD.


(Authority for Advance Ruling, Kerala | Sep 26, 2018)

The applicant is executing a layout development project ‘Emerald Hills'. They have converted eleven acres of property into residential plots with the facility of paved roads up, water and electricity supply to each plot, water drains, trees, party hall, health club, play courts, compound wall etc. Total cost of plot is divided as cost of land and cost of development. Land component consists of cost of actual area of each plot and cost of undivided share of land in common area. ...
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ABBOTT HEALTHCARE (P.) LTD


(Authority for Advance Ruling, Kerala | Sep 26, 2018)

The applicant has adopted the business model of placing their own medical instruments at the premises of hospitals or laboratories and supplied the pharmaceutical products, reagents, diagnostic kits etc to be used in such equipments by executing an agreement. The applicant sought for advance ruling on the following: i) Whether the placement of specified medical instruments to unrelated customers like hospitals. labs etc, for their use without any consideration, for a specific period const...
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A.M. MOTORS.


(Authority for Advance Ruling, Kerala | Sep 26, 2018)

In the motor vehicle industry, demonstration vehicle is an indispensable tool for promotion of sales by providing trial run to customers. It is a business requirement that motor car dealer shall compulsorily acquire the demonstration vehicles from principal supplier. These purchases are capitalized in the books of accounts excluding tax components. These demo cars are used for demonstration purpose for the prospective customer and after a specific period of time, they are sold off for the boo...
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The petitioner is a company and registered dealer under the Goods and Service Tax Act. It ventilates its grievance that the 1st respondent Assistant Commissioner is not refunding ₹ 1,62,72,000/- being the IGST it paid. As the petitioner's supply of turmeric extract powder amounts to deemed export during January to March 2018, the petitioner claimed refund of the tax. For this purpose, it filed Exts.P7, P8 and P9 applications. But though the procedure mandates that the demand for refund ...
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Heard learned counsel for the parties. Learned A.P.P. opposes the prayer for bail. The petitioner is an accused for allegedly committing an offence punishable under Sections 132(1( c) read with Section 132 (5) of the Central Goods & Services Act, 2017. There is an allegation against the petitioner that he had illegally taken Input Tax Credit. Petitioner is in custody since 24.7.2018 i.e. more than 62 days. Taking into consideration the period of custody, I am inclined to allow...
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YOGIRAJ POWERTECH PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | Sep 25, 2018)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by YOGIRAJ POWERTECH PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following ISSUE. 1. Whether EP...
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EIFFEL HILLS AND DALES DEVELOPERS PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Sep 25, 2018)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by EIFFEL HILLS AND DALES DEVELOPERS PVT LTD, the applicant, seeking advance ruling respect of the following questions. 1) Whether MEP ...
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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)).