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  13,481 Results

Short Summary:
The court set aside the impugned order's finding on defect no.3, which mandated reversal of Input Tax Credit (ITC) related to supplier-issued credit notes. The assessing officer had erroneously treate..... Subscribe to Read more
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The court quashed the appellate authority’s order that had allowed the appeal against the seizure of goods due to improper documentation under the CGST Act. The original detaining authority had reco..... Subscribe to Read more
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NIRANJAN SAHA vs. UNION OF INDIA AND OTHERS


(Gauhati High Court | Jul 17, 2024)

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The court addressed a petition challenging notifications that extended limitation periods under the CGST Act using the COVID-19 pandemic as a force majeure ground, leading to demand notices and tax or..... Subscribe to Read more
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IMAGING SOLUTIONS PRIVATE LIMITED.


(Appellate Authority for Advance Ruling, Haryana | Jul 16, 2024)

(Passed by Haryana Appellate Authority for Advance Ruling under Section 101 (1) of the Haryana Goods and Services Tax Act, 2017read with 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 record, if such ....
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HUKMA RAM DUDI vs. STATE OF RAJASTHAN & OTHERS


(Rajasthan High Court | Jul 16, 2024)

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The court disposed of the petition at the defect stage with the consent of both parties, as the Tribunal had not yet been constituted. The disposal was conditional, granting the petitioner liberty to ..... Subscribe to Read more
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The court examined a writ petition challenging a GST demand on royalty and district mineral fund contributions paid by the petitioner under a mining lease. The petitioner argued that such payments do ..... Subscribe to Read more
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GEE PEE STEEL vs. THE STATE OF JHARKHAND & OTHERS


(Jharkhand High Court | Jul 16, 2024)

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The court dismissed the writ petition seeking to quash the show cause notice, adjudication order, and recovery notice imposing a tax demand including interest and penalty for alleged input tax credit ..... Subscribe to Read more
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KARNI STONE WORKS vs. UNION OF INDIA & OTHERS


(Jharkhand High Court | Jul 16, 2024)

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The court dismissed the writ petition challenging the levy of GST on royalty and District Mineral Fund contributions paid under a mining lease, emphasizing that the petitioner should have filed an app..... Subscribe to Read more
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Short Summary:
The court quashed the impugned GST demand order, which confirmed liabilities on issues such as input tax credit mismatch, unpaid reverse charge mechanism tax, tax on rebate, ITC reversal for unpaid su..... Subscribe to Read more
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The court set aside the impugned assessment order passed under the KGST/CGST Act, 2017, due to the petitioner’s inability to participate in proceedings on medical grounds and non-production of requi..... 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).