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  13,481 Results

Short Summary:
The court held that when excess stock is found during a GST survey, proceedings for determination of tax liability cannot be initiated under Section 130 of the GST Act. Instead, proceedings must follo..... Subscribe to Read more
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The court allowed the petitioners' draft amendment restricting relief sought to a direction that respondents not insist on GST deposit by respondent No.4 for 01.07.2018 to 06.11.2020, permitting reimb..... Subscribe to Read more
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The court held that under the GST law and clarifications issued by the Central Board of Indirect Taxes and Customs (CBIC), GST is not payable on services by a company director providing a personal gua..... Subscribe to Read more
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The court set aside the cancellation of the petitioner’s GST registration, originally revoked due to non-filing of returns for six months, noting no allegations of tax evasion. Emphasizing pragmatic..... Subscribe to Read more
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The court granted an interim protection to petitioners challenging a GST adjudication order dated January 22, 2024, which had reversed Input Tax Credit (ITC) claims due to late filing of GSTR 3B retur..... Subscribe to Read more
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The court quashed the impugned order passed under Section 73 of the CGST Act, holding that the issuance of the show cause notice (SCN) via uploading it under the 'View Additional Notices & Orders' sec..... Subscribe to Read more
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The court addressed a petition challenging a Show Cause Notice demanding input tax credit (ITC) along with interest and penalty, asserting the petitioner rightly claimed ITC on manpower services from ..... Subscribe to Read more
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The court addressed writ petitions challenging tax assessment orders for two consecutive years. Despite the petitioner's failure to respond to preceding notices, the court found merit in the case. Exe..... Subscribe to Read more
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The court addressed a writ petition challenging an order under Section 73(9) of the CGST/WBGST Act, 2017, which reversed claim of Input Tax Credit (ITC) due to late filing of returns. A Finance Bill N..... Subscribe to Read more
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BRIDGE FEDERATION OF INDIA


(Authority for Advance Ruling, West Bengal | Jul 29, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi....
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10
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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).