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Short Summary:
The court set aside the impugned order issued under Section 73(9) of the CGST Act and DGST Act, which demanded additional tax on unbilled revenue. The petitioner had submitted a response asserting tha..... Subscribe to Read more
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The court quashed the impugned GST order demanding tax due to the petitioner’s failure to timely respond to statutory notices that were uploaded on the GST portal, which the petitioner, a small text..... Subscribe to Read more
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COMMISSIONER, CGST, ROHTAK (M/S. KSC BUILDCON PRIV..


(Appellate Authority for Advance Ruling, Haryana | Jul 23, 2024)

(Passed by Haryana Appellate Authority for Advance Ruling under Section 101 (1) of the Haryana Goods and Services Tax Act, 2017 read with Section 101 (1) of the Central Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax, Act 2017/Haryana Goods & Services Tax Act, 2017 ('the Act, in Short), this Order may be amended by the Appellate Authority, so as to rectify any error apparent on the face of the ....
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HITESH GWALANI


(Appellate Authority for Advance Ruling, Rajasthan | Jul 23, 2024)

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are pari-materia barring a few exceptions. Therefore, unless a specific mention made to such dissimilar provisions, a reference to the Central GST Act, 2017 should also be read as a reference to corresponding provisions of Rajasthan GST Act, 2017.....
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The court dismissed the writ petition seeking to quash a penalty imposed under the Central Goods & Services Tax Act and to release detained goods and conveyance. It relied on precedent emphasizing the..... Subscribe to Read more
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The court dismissed the intra-court appeal challenging a GST demand-cum-show-cause notice issued against a sugar manufacturing company for supplying Extra Neutral Alcohol (ENA). It held that writ peti..... Subscribe to Read more
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The court set aside the impugned order dated 28.02.2024 concerning a dispute over tax liability on a Hybrid Annuity Model (HAM) contract and remanded the matter for reconsideration. It recognized that..... Subscribe to Read more
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The court upheld the constitutional validity of the retrospective amendment (Section 7(1)(aa) of the CGST Act) that treats the supply of goods or services between a club/association and its members as..... Subscribe to Read more
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The court dismissed the writ petition challenging the cancellation of GST registration and the rejection of the appeal as time-barred, affirming the appellate authority's decision per Section 107 of t..... Subscribe to Read more
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CHANDANI TENT TRADERS vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 23, 2024)

Short Summary:
The court observed that the petitioner's registration had been cancelled and not revived, so they were not obligated to check the GST portal for electronic notices related to adjudication proceedings,..... Subscribe to Read more
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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).