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  12,973 Results

CALTECH POLYMERS PVT. LTD


(Appellate Authority for Advance Ruling, Kerala | Sep 25, 2018)

M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the appellant), a registered person with GSTIN 32AAACC9223A1ZE had preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the company comes under the definition of outward supplies and are taxable under Goods & Services Tax Act. 2. The applicant is a Private Limited Company engaged in the manufacture and sale of foot wear. It was submitted that t...
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NEERU VARSHNEY vs. LIFESTYLE INTERNATIONAL PVT. LTD.


(National Anti Profiteering Authority | Sep 25, 2018)

1. This report dated 02.04.2018 has been received from the Applicant No. 2 i.e. Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 23.11.2017 was filed by the Applicant No. 1 before the Standing Committee constituted under Rule 128 of the above Rules alleging that the Respondent had not passed on ...
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VARUN BEVERAGES LTD


(Authority for Advance Ruling, Uttar Pradesh | Sep 24, 2018)

M/s. Varun Beverages Limited, Plot No. 2, Udyog Vihar, Surajpur By Pass, Greater Noida. Uttar Pradesh - 201306 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAACV2678L1ZS. 2. The applicant intends to manufacture and sell carbonated soft drinks (CSDs) and non-carbonated beverages (NCBs) sold under trademarks owned by Pepsico. 3. The applicant has submitted application for Advance Ruling dated  2-7-2018 enclosing duly filled Form AR...
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1. In response to the notice issued by this Court to respondent-Department, learned counsel for respondent-Department Mr. Jeevan J.Neeralgi, has produced before this Court a copy of Notification No.48/2018 – Central Tax, New Delhi dated 10.09.2018, which is quoted below for ready reference: “[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Ind...
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PRAKASH GENERAL AGENCIES vs. UNION OF INDIA


(Jharkhand High Court | Sep 24, 2018)

1. This petition has been preferred because this writ petitioner has missed the bus and the boat in filing TRAN – 1 Form because of varieties of reasons, as alleged in the memo of this writ petition including their portal which was not working properly. 2. The Assistant Solicitor General of India is appearing in this case and has submitted that in exercise of power under Section 164 of Central Goods and Service Tax Act, 2017, the Central Government has amended the rules an...
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KHERIWAL ENTERPRISES vs. UNION OF INDIA


(Jharkhand High Court | Sep 24, 2018)

1. This petition has been preferred because this writ petitioner has missed the bus and the boat in filing TRAN – 1 Form and TRAN – 2 Form because of varieties of reasons, as alleged in the memo of this writ petition including their portal which was not working properly. 2. The Assistant Solicitor General of India is appearing in this case and has submitted that in exercise of power under Section 164 of the Central Goods and Service Tax Act, 2017,...
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KOLTE PATIL DEVELOPERS LTD.


(Authority for Advance Ruling, Maharashtra | Sep 24, 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 KOLTE PATIL DEVELOPERS LTD, the applicant, seeking an advance ruling in respect of the following questions :- What is t...
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FRIZO INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Sep 24, 2018)

Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGSTAct 2017, within a period of 30 days from the date of service of this order. The Issue raised by the applicant is fit to pronounce advance ruling as it falls under ambit of the Section 97(2) (a) (e) which is as given under: (a) Classification of any goods or services or both (e) Determination of the li...
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1. This petition under Article 226 of the Constitution of India seeks a direction to respondents in particular respondent no.5 i.e. the Chairman, Goods and Services Tax Network, Ministry of Finance to enable online submission of the declaration under Form GST TRAN-1 so as to enable the petitioner to claim input tax credit of Cenvat credit under the Goods & Services Tax Act, 2017 (GST Act). 2. It is the petitioner's case that inspite of its best efforts, the Form GST...
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SHREE TRADING CO. vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Sep 21, 2018)

The assessee in the instant petition claims to be registered under Punjab VAT Act, 2005 (in short PVAT Act) as well as CST Act and under the GST Act, 2017 and is filing the VAT returns along with annual statements well in time as per the provisions of the PVAT Act and discharging the due liabilities. According to the petitioner, with the introduction of GST Act, 2017, the petitioner has migrated to GST Act and due to which certain difficulties are being faced by it. The petitioner filed&n...
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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)).