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  13,492 Results

Short Summary:
The court examined the cancellation of a taxpayer’s GST registration, initially made with retrospective effect from 2017 due to non-filing of returns for six continuous months. It found the reasons ..... Subscribe to Read more
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BUSHRAH EXPORT HOUSE vs. UNION OF INDIA & OTHERS


(Allahabad High Court | Aug 1, 2024)

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The court disposed of the writ petition seeking to quash a show cause notice and an order related to input tax credit refund on the ground of delay. It observed that although a Special Appeal is pendi..... Subscribe to Read more
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The court set aside the impugned tax demand order of 16.04.2024 due to the lack of reasonable opportunity for the petitioner to contest the demand on merits. Although the show cause notice quantified ..... Subscribe to Read more
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The court held that since the petitioner completed the contract work after the implementation of the GST regime, the proper remedy for any alleged erroneous deduction of GST by the respondents is to s..... Subscribe to Read more
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KUMAR CARGO SOLUTION vs. STATE OF UP AND OTHERS


(Allahabad High Court | Aug 1, 2024)

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The court quashed the order imposing penalty under the GST Acts, concluding that no intention or mens rea to evade tax was established. It found the penalty unjustified since the petitioner’s physic..... Subscribe to Read more
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The court set aside the impugned tax order dated 20.12.2023, which was confirmed without the petitioner’s participation, due to lack of a reasonable opportunity to contest the tax demand. The petiti..... Subscribe to Read more
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The court set aside the original tax order dated 26.12.2023 and remanded the matter for reconsideration, as the petitioner was not given a reasonable opportunity to contest the tax demand on merits. I..... Subscribe to Read more
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THE NISARGA CONSULTANCY


(Authority for Advance Ruling, Maharashtra | Jul 31, 2024)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) QUESTIONS RAISED BY THE APPLICANT in application 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” respectively] by M/s. The Nisarga Consultancy the applicant, seeking an advance ruling in respect of the followi....
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VRB CONSUMER PRODUCTS PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Jul 31, 2024)

Note 1: 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/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset. we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar....
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The court set aside the impugned order that confirmed a large tax demand, including interest and penalty, on account of non-reversal of Input Tax Credit (ITC) relating to alleged exempt supplies. The ..... Subscribe to Read more
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11 Jun

☑ Monthly | GSTR-1

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

13 Jun

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

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).