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  13,481 Results

Short Summary:
The court upheld the cancellation of the GST Registration Certificate due to non-filing of returns for six continuous months but allowed revival of registration subject to strict conditions. The petit..... Subscribe to Read more
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The court declined to quash the impugned orders or waive penalties under the CGST Act, citing the availability of an alternative remedy through appeal before the First Appellate Authority. However, co..... Subscribe to Read more
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GRAPHIC AIDS vs. SALES TAX OFFICER


(Calcutta High Court | Nov 22, 2022)

Short Summary:
The court partially allowed the intra-court appeal by setting aside the prior dismissal of the writ petition challenging a garnishee order for tax recovery. The appellant was directed to pay a deficit..... Subscribe to Read more
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DAS & SONS


(Authority for Advance Ruling, Odisha | Nov 22, 2022)

Subject: M/s Das & Sons, Mochinda, Salbani, Dist-Keonjhar, Odisha (here in after referred to as the 'Applicant') having GSTIN : 21ALZPD6O41Q1ZM, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought for an advance ruling in respect of the following questions.- (a) What is the HSN Code....
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JAGVINDER SINGH vs. UNION OF INDIA AND OTHER


(Allahabad High Court | Nov 22, 2022)

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The court granted bail to the applicant accused under Sections 132(1)(b) and 132(1)(i) of the Central Goods and Services Tax Act, 2017, in a case involving issuance of fake invoices by numerous non-ex..... Subscribe to Read more
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MAGNETIC INFOTECH PVT LTD


(Appellate Authority for Advance Ruling, Telangana | Nov 22, 2022)

1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the eff....
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Short Summary:
The court allowed the writ appeal, holding that although the Directorate General of Goods and Services Tax Intelligence is competent to investigate, such investigation must be conducted by officers st..... Subscribe to Read more
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Short Summary:
The court quashed and set aside the tax authority's order rejecting the petitioners’ refund claim for accumulated Input Tax Credit under an inverted duty structure, because the petitioners were not ..... Subscribe to Read more
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SIVANTOS INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Nov 21, 2022)

1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central G....
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MYNTRA DESIGNS PVT. LTD


(Appellate Authority for Advance Ruling, Karnataka | Nov 21, 2022)

At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central Good....
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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).