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GST Case Laws
13,542
Results
The Authority for Advance Ruling held that the construction contract for a new railway siding awarded by a government-owned entity qualifies as a *works contract* under Section 2(119) of the GST Act, ..... Subscribe to Read more
The main decision of the order is the rejection of an application seeking an advance ruling on the GST rate applicable to fly ash bricks with varying fly ash content. The application was filed by an u..... Subscribe to Read more
The Authority for Advance Ruling determined that the charges for the right to use car parking spaces offered alongside residential apartment sales constitute a distinct supply of service, not a compos..... Subscribe to Read more
SNEHADOR SOCIAL & HEALTH CARE SUPPORT LLP
(Authority for Advance Ruling, West Bengal | Dec 22, 2022)
The Authority for Advance Ruling held that services provided by an eldercare program offering regular medical monitoring and logistic support to senior citizens at their doorstep do not qualify as exe..... Subscribe to Read more
The authority ruled that the applicant’s service of converting Short Welded Rails (SWR) to Long Welded Rails (LWR) by Flash Butt Welding on railway tracks does not qualify as a works contract since ..... Subscribe to Read more
The authority ruled that the proposed transfer of a proprietorship business to a partnership firm, involving transfer of all assets, liabilities, employees, and business rights as a going concern, con..... Subscribe to Read more
WEST BENGAL AGRO INDUSTRIES CORPORATION LIMITED
(Authority for Advance Ruling, West Bengal | Dec 22, 2022)
The Authority for Advance Ruling determined that when a government undertaking acts as a *Project Implementing Agency* for executing works entrusted by State Government departments, it functions as an..... Subscribe to Read more
The court held that the cancellation of the taxpayer's GST registration was invalid as the show cause notice issued did not comply with statutory requirements. Specifically, the notice lacked the cruc..... Subscribe to Read more
The court reviewed a petition challenging the attachment of three bank accounts under the GST Act, questioning the legality of the attachments made without proper subjective satisfaction and prior to ..... Subscribe to Read more
The court quashed the cancellation order of a GST registration due to procedural irregularities. It found that the show cause notice issued was in an incorrect form meant for suspension, not cancellat..... 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).