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GST Case Laws
13,599
Results
ABDUL MANNAN KHAN vs. THE GOODS AND SERVICES TAX COUNCIL & OTHERS
(Calcutta High Court | Mar 31, 2023)
The court allowed the intra-Court appeal challenging the rejection of a request to amend the GSTR-1 form for the financial year 2017-2018 beyond the prescribed deadline. Following precedents from the ..... Subscribe to Read more
The Authority for Advance Ruling ruled that rental income earned from leasing a warehouse for storing agricultural produce constitutes a supply of service under Section 7 of the GST Act. Such rental s..... Subscribe to Read more
The Authority for Advance Ruling determined that services, including those rendered by common employees, provided by a branch office in one state to the head office registered in another state—each ..... Subscribe to Read more
The Authority for Advance Ruling (AAR) rejected the application for advance ruling because it was filed by an individual (a Chartered Accountant) instead of the actual service provider, an unregistere..... Subscribe to Read more
The ruling held that the one-time premium received by the applicant for allotment of commercial units on a 90-year lease is a taxable supply under GST, as it constitutes a lease and not a sale of immo..... Subscribe to Read more
The applicant, a non-registered recipient, sought an advance ruling on the applicability of GST on the sale of a developed plot by a developer, relying on CBEC clarification that developed land sales ..... Subscribe to Read more
The ruling concluded that subsidized deductions from employees for canteen facilities at the factory and corporate office do not constitute a *supply* under Section 7 of the CGST Act, thus no GST is c..... Subscribe to Read more
The ruling determines that the subsidized recovery of canteen charges from employees by the employer is not a taxable supply under GST, as it constitutes a perquisite provided under the employment con..... Subscribe to Read more
The ruling affirms that liquidated damages collected by a service receiver from a service provider for non-performance or breach of contract constitute a *supply* under Section 7 of the GST Act. Such ..... Subscribe to Read more
SEETHARAMNJANEYA DAL AND FRIED GRAM MILL
(Authority for Advance Ruling, Andhra Pradesh | Mar 31, 2023)
The ruling determines that the supply of red gram dal packaged in 1 kg pouches with secondary packaging in 50 kg bags, made according to the specific instructions and design requirements of a governme..... 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).