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  13,481 Results

Short Summary:
The court disposed of multiple writ petitions challenging assessment orders for the years 2017-18 to 2019-20, which confirmed demands based on notices the petitioner allegedly did not respond to, citi..... Subscribe to Read more
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The court allowed the petitioner’s challenge to the GST registration cancellation caused by non-filing of returns due to COVID-19 and ill health, ordering revocation of the cancellation. The petitio..... Subscribe to Read more
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VISHAL STEEL SUPPLIER vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 16, 2024)

Short Summary:
The court quashed the orders detaining goods in transit from one district to another on the basis that the goods were intercepted on a different route without any discrepancy in accompanying documents..... Subscribe to Read more
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INDUS MOTOR COMPANY PVT LTD


(Authority for Advance Ruling, Kerala | Jul 15, 2024)

1. Indus GO is a car rental service promoted by Indus Motor Company Pvt Ltd, and provides self-drive rental cars in Kerala. Vehicles can be booked from select spots and can be booked with or without fuel. These vehicles are rented solely for personal use and cannot be used for business purpose of transporting people or property for monetary gain or operating a taxi service. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (herein after r....
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HALWA HAWELI


(Authority for Advance Ruling, Kerala | Jul 15, 2024)

1. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules or the notifications issued there under. 2. The questions on which advance ruling is sought are given in page 1 and are not being reproduced. 3. The applicant is engaged in supply of Halwa (Sweetmeat) and wants to sell the halwa prepared by them as well as halwa sourced from elsewhe....
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SAT SAHIB ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 15, 2024)

Short Summary:
The court quashed the orders canceling the petitioner’s GST registration under section 29(2)(a) of the UP GST Act, finding that the cancellation was not based on any of the stipulated statutory grou..... Subscribe to Read more
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Short Summary:
The court condoned the delay in filing the revocation application under the proviso to Rule 23 of the Central Goods and Services Tax Rules. It directed that the petitioner’s application for revocati..... Subscribe to Read more
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VISAKHA TRADES


(Authority for Advance Ruling, Andhra Pradesh | Jul 15, 2024)

ORDER (Under sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017) 1. Preamble: 1.1 At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimila....
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Short Summary:
The Court set aside the impugned tax assessment order for the 2017-18 year, which had confirmed a demand based on discrepancies between input tax credit claimed and returns filed. Although the respond..... Subscribe to Read more
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The court set aside the impugned assessment order for the 2017-18 GST year due to discrepancies between the supplied returns and allowed the petitioner—who failed to respond to preceding notices—a..... 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).