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  13,527 Results

Short Summary:
The court set aside the part of the tax demand raised under Section 73 of the GST Act related to tax liability computed on the assessable value of outward supplies made on inward receipt of certain go..... Subscribe to Read more
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The court allowed an intra-court appeal against the dismissal of a writ petition related to a GST refund claim. The petitioner, a registered GST dealer, had mistakenly filed Form GSTR-1 indicating exp..... Subscribe to Read more
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The court quashed the impugned tax demand order imposing IGST, penalty, and interest on the petitioner for the 2017-2018 financial year, as the assessing authority failed to consider that the same tra..... Subscribe to Read more
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The court upheld the penalty imposed under Section 129(3) of the U.P. State GST and Central GST Acts for non-compliance with e-way bill requirements during inter-branch stock transfer of goods. The ve..... Subscribe to Read more
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The court allowed the petition challenging dismissal of GST appeals on limitation grounds. It held the appellate authority erred in not considering Section 14 of the Limitation Act, which excuses time..... Subscribe to Read more
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The court addressed a challenge to a final assessment order where the petitioner alleged denial of a cross-examination opportunity. The High Court initially declined immediate relief, directing the pe..... Subscribe to Read more
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The court dismissed the writ petition challenging the tax assessment and rectification orders relating to the assessment year 2019-20. The petitioner, engaged in trading and registered under GST, had ..... Subscribe to Read more
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The court, considering the amendment to Section 16(5) of the GST law effective from July 1, 2017, and a related circular issued by the GST Policy Wing, set aside earlier orders denying input tax credi..... Subscribe to Read more
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The court set aside the dismissal of an appeal on the ground of delay, recognizing a Central Board of Indirect Taxes and Customs clarification addressing delays due to non-constitution of the GST Appe..... Subscribe to Read more
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The court upheld the original order passed by the authority but found fault with the rejection of the rectification application due to procedural deficiencies. The petitioner did not receive the show ..... Subscribe to Read more
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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).