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GST Case Laws
13,599
Results
TRANSMISSION CORPORATION OF TELANGANA LIMITED
(Appellate Authority for Advance Ruling, Telangana | Apr 4, 2023)
The appellate authority reviewed the appeal against the Advance Ruling that classified certain works contract services supplied by a state transmission utility (STU) as taxable at 18%, rejecting claim..... Subscribe to Read more
The court quashed the order confirming denial of Input Tax Credit (ITC) on works contract services for constructing an immovable property. It held that the petitioner, a contractor constructing a hote..... Subscribe to Read more
The court examined conflicting orders regarding penalty imposition under GST laws for alleged excess claim of Input Tax Credit (ITC). The adjudicating authority imposed penalty under Section 74 of the..... Subscribe to Read more
The court admitted the writ petition challenging an order under the WBGST Act that confirmed tax recovery based on alleged post-supply discounts and credit notes, which purportedly suppressed taxable ..... Subscribe to Read more
The court granted interim relief to the petitioner by directing that, subject to a deposit of 20% of the disputed tax amount (over any prior deposits), the petitioner is entitled to a stay on recovery..... Subscribe to Read more
The court ruled that the payment made under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2018 for changing land description from wetland to ordinary land and obtaining constru..... Subscribe to Read more
The court ruled that netting off receivables and payables between different GSTINs of the same company, or by way of book adjustments, constitutes valid payment to the supplier under Section 16(4) of ..... Subscribe to Read more
The court ruled that the construction of the jetty under the MoU qualifies as a *works contract* service under Section 2(119) of the CGST Act, 2017, and is thus treated as a supply of services. The ap..... Subscribe to Read more
The court held that no ruling could be given on the exemption of pure or composite services with minimal material value under GST when provided by contractors, as these questions did not relate to sup..... Subscribe to Read more
The court addressed a writ petition challenging an ex-parte GST order and denial of an appeal due to the non-constitution of the Bihar GST Appellate Tribunal. It recognized that the petitioner was dep..... Subscribe to Read more
Jun
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 -
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).