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  13,471 Results

PRIME STEEL INDUSTRIES PVT. LTD. vs. STATE OF H.P AND ANOTHER


(Himachal Pradesh High Court | May 1, 2025)

Short Summary:
The court addressed a petition challenging parallel proceedings initiated under the Central Goods and Services Tax Act, 2017, and the blocking of the petitioner's credit ledger. The respondents initia..... Subscribe to Read more
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Short Summary:
The court set aside the tax demand order and consequent recovery against the petitioner, a government contractor, on grounds that a statutory amendment (Section 16(5) of CGST/BGST Act, 2017) retrospec..... Subscribe to Read more
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JURI BHUYAN vs. UNION OF INDIA & OTHERS


(Gauhati High Court | May 1, 2025)

Short Summary:
The court quashed the GST registration cancellation order dated 09.09.2020 due to non-compliance with mandatory procedural requirements, specifically the failure to issue a speaking order stating reas..... Subscribe to Read more
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ENLING AND CO. vs. UNION OF INDIA & OTHERS


(Gauhati High Court | May 1, 2025)

Short Summary:
The court quashed the cancellation order of a petitioner’s GST registration due to the issuing authority’s failure to provide a speaking order with specific reasons, as mandated under the CGST Act..... Subscribe to Read more
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PPD PHARMACEUTICAL DEVELOPMENT INDIA PRIVATE LIMIT..


(Authority for Advance Ruling, Maharashtra | Apr 30, 2025)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been 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. PPD Pharmaceutical Development India Private Limited, the applicant, seeking an advance ruling in re....
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SRI SAI VISHWAS POLYMERS vs. UNION OF INDIA AND ANOTHER


(Uttarakhand High Court | Apr 30, 2025)

Short Summary:
The court held that Rule 96(10) of the CGST Rules, 2017, having been unconditionally omitted without any saving clause for pending proceedings, ceased to have legal effect from the date of omission. C..... Subscribe to Read more
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BOJJA UPENDRA vs. ASSISTANT COMMISSIONER ST NELLORE AND OTHERS


(Andhra Pradesh High Court | Apr 30, 2025)

Short Summary:
The court set aside an impugned GST assessment order dated 01.10.2024 and the related bank attachment on grounds that the order lacked the assessing officer’s signature and a Document Identification..... Subscribe to Read more
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Short Summary:
The court addressed two writ petitions challenging overlapping tax demand orders related to the same period. It recognized the potential for double taxation due to identical transactions being the bas..... Subscribe to Read more
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KANNIVADI TOWN PANCHAYAT


(Authority for Advance Ruling, Tamilnadu | Apr 30, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter ....
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ROYAL ENTERPRISE, (VINESH RANJITBHAI DESAI-TRADE N..


(Authority for Advance Ruling, Gujrat | Apr 30, 2025)

Brief facts: M/s. Royal Enterprise, 6/B, Arti Society, Opp. Madrasi Mandir, Maninagar, Ahmedabad [for short –‘applicant’] is registered under GST and their GSTIN is 24AFKPD7897P1ZK. 2. This application has been filed sans any details about their business activity, the supply they are engaged in, their inputs, etc. The application however, includes an undated and unsigned letter, wherein they have sought a ruling on the classification & rate of tax in respect of c....
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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).