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  13,588 Results

Short Summary:
The court held that the petitioner was not an *intermediary* under Section 2(13) of the IGST Act, as the petitioner provided customer support services on its own account to foreign affiliates and did ..... Subscribe to Read more
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The court allowed the petitioner to rectify errors in the GSTR-1 filings for October and November 2022 concerning five export invoices, where supplies were mistakenly marked as “without payment of I..... Subscribe to Read more
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The court set aside the order that cancelled the petitioner's GST registration retrospectively from 01.07.2017, citing procedural lapses. The petitioner was not provided with a copy of the GST Inspect..... Subscribe to Read more
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The court addressed a petition challenging an order under the CGST and DGST Acts assessing tax demands for 2018-19. Significant demand of over ₹31 crore arose from a mismatch between GSTR-01 and GST..... Subscribe to Read more
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The court directed the respondents to immediately process and grant the refund of ₹28,84,115/- held in the electronic cash ledger of the deceased proprietor's sole proprietorship, as earlier ordered..... Subscribe to Read more
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KUNDLAS LOH UDYOG vs. STATE OF H.P. & ANOTHER


(Himachal Pradesh High Court | Sep 17, 2024)

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The court held that when a tax authority under the State Goods and Services Tax Act has initiated proceedings against a taxpayer, the central tax authority cannot initiate parallel proceedings on the ..... Subscribe to Read more
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The court set aside the original order rejecting the petitioner’s input tax credit (ITC) refund claim under Section 16(4) of the GST Act, 2017, without adjudicating on its merits. This decision foll..... Subscribe to Read more
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The court dismissed the writ petition filed by a cooperative society challenging show cause notices issued under GST laws, holding that it was premature to adjudicate at this stage. The court noted th..... Subscribe to Read more
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HIC-ABF SPECIAL FOODS PRIVATE LIMITED


(Authority for Advance Ruling, Kerala | Sep 13, 2024)

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The court ruled on the correct GST classification of various pre-packaged food products. Except for one item (*Boiled Chinese Potato*), which was classified under HSN 2004 10 10 as a preserved vegetab..... Subscribe to Read more
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JAI NATH RAI CONSTRUCTION vs. STATE OF UP AND OTHERS


(Allahabad High Court | Sep 13, 2024)

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The court quashed the order canceling the petitioner’s GST registration and the subsequent appellate order, holding that the cancellation was made without application of mind and violated natural ju..... Subscribe to Read more
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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).