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GST Case Laws
13,561
Results
The court held that under Section 83(2) of the CGST/SGST Acts, a provisional attachment order ceases to have effect after one year from its issuance and cannot be extended by issuing a fresh attachmen..... Subscribe to Read more
The authority ruled that the applicant is entitled to apply the margin scheme under Rule 32(5) of the CGST Rules only when purchasing old gold or diamond jewellery from unregistered persons and supply..... Subscribe to Read more
The Authority for Advance Ruling rejected the applicant’s request for an advance ruling regarding the issuance of tax invoices and transportation documentation for continuous supply of bulk explosiv..... Subscribe to Read more
The authority ruled that the applicant qualifies as an electronic commerce operator under Section 2(45) of the GST Act, given it owns and operates the digital platform connecting drivers with customer..... Subscribe to Read more
The Authority for Advance Ruling determined that *Baby Carriers with Hip Seat,* predominantly made of textile materials and foam, should be classified under HSN code 6307 90 (*Other made-up textile ar..... Subscribe to Read more
The authority ruled that the composite supply of catering services within a club's premises combined with renting of those premises qualifies as *outdoor catering service together with renting of prem..... Subscribe to Read more
The authority ruled that interest charges paid to a registered bank for construction finance constitute inward supplies of exempted services under GST. Consequently, these exempted inward supplies fro..... Subscribe to Read more
The court set aside the impugned tax demand order under the CGST/Delhi GST Act for the period July 2017 to March 2018, on the ground that it was unreasoned and did not consider the petitioner’s subm..... Subscribe to Read more
FLEMINGO DUTYFREE SHOP PVT. LTD. & ANOTHER vs. THE DEPUTY COMMISSIONER OF REVENUE, SALT LAKE CHAR..
(Calcutta High Court | Sep 10, 2024)
The court allowed the intra-Court appeal, setting aside the previous order that directed the appellants to first exhaust appellate remedies under the GST Act. It was noted that the appellants had not ..... Subscribe to Read more
The court, upon petition challenging the issuance of a second show-cause notice under Section 61 of the JGST Act, disposed of the writ petition by allowing the petitioner liberty to respond to the sec..... Subscribe to Read more
Jun
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 -
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).