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GST Case Laws
13,542
Results
The court addressed the petitioner’s inability to file Form GST ITC-01 within the prescribed period to switch from the Composition Scheme to a regular dealer due to alleged portal glitches. While th..... Subscribe to Read more
KERALA INFRASTRUCTURE AND TECHNOLOGY FOR EDUCATION vs. UNION OF INDIA & OTHERS
(Kerala High Court | Jan 17, 2023)
The court held that the petitioner, a State Government-controlled entity registered under Section 8 of the Companies Act and engaged in educational IT infrastructure projects, is subject to GST assess..... Subscribe to Read more
The authority examined an application seeking advance ruling on the admissibility of input tax credit (ITC) for GST paid on various construction services related to setting up a factory and plant mach..... Subscribe to Read more
The ruling addresses whether a work contract under a state housing scheme is subject to 9% CGST and SGST each after 01.01.2022. The applicant, a construction service provider working under a governmen..... Subscribe to Read more
The ruling clarifies that the applicant’s construction and re-carpeting services supplied to a state government-established corporation do not qualify for a concessional GST rate of 12% under Notifi..... Subscribe to Read more
The court held that the rejection of the petitioner’s refund claims for accumulated input tax credit under the CGST Act was improperly done without providing the mandatory opportunity of hearing as ..... Subscribe to Read more
The court granted leave and allowed the State's appeal against the High Court's order that quashed a show cause notice issued under Section 130 of the CGST Act, 2017 pertaining to alleged wrongful cla..... Subscribe to Read more
The court allowed the writ petition, quashing the orders of the Karnataka Advance Ruling Authority and its Appellate Authority, which had held that pre-paid payment instrument vouchers supplied by the..... Subscribe to Read more
ZHUDAO INFOTECH PRIVATE LIMITED vs. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL & OTHER
(Delhi High Court | Jan 16, 2023)
The court allowed exemption requests and disposed of the petition challenging the freezing of certain bank accounts held by the petitioner by investigative authorities. The petitioner, operating a pay..... Subscribe to Read more
The court partially allowed the petition challenging the rejection orders of a refund claim of unutilized Integrated Tax Credit related to zero-rated supply to a SEZ unit. It found the authorities err..... 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).