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Short Summary:
The court held that upon the petitioner's compliance with the requirements under Section 129(1)(c) of the CGST/SGST Act, 2017—including furnishing a bank guarantee—the authorities are obligated to..... Subscribe to Read more
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SHREE POWERTECH


(Authority for Advance Ruling, West Bengal | Oct 21, 2022)

A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furthe....
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BANCHU DAS


(Authority for Advance Ruling, West Bengal | Oct 21, 2022)

A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furthe....
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SINGHA BAHENI INDUSTRIES


(Authority for Advance Ruling, West Bengal | Oct 21, 2022)

A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furthe....
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D.M. TRADERS vs. UNION OF INDIA AND OTHER


(Allahabad High Court | Oct 21, 2022)

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The court dismissed the petition challenging a show cause notice and suspension of GST registration, holding that the notice cited issuance of invoices without supply of goods, leading to wrongful tax..... Subscribe to Read more
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CHROMOTOLAB AND BIOTECH SOLUTIONS vs. UNION OF INDIA


(Gujarat High Court | Oct 21, 2022)

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The court held that the refund claim filed electronically by the petitioner on the official portal within the prescribed two-year period under Section 54 of the CGST Act is deemed timely, notwithstand..... Subscribe to Read more
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The court disposed of the writ petition challenging the levy of duty and interest for non-filing of Tran-2 forms, which the petitioner had unsuccessfully attempted to submit earlier. Citing a recent S..... Subscribe to Read more
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BAMBINO PASTA FOOD INDUSTRIES PVT LTD


(Authority for Advance Ruling, Telangana | Oct 20, 2022)

1. M/s. Bambino Pasta Food Industries Private Limited, 8-2-610-68-1,2,3, Accord Blu, 4th Floor, Banjara Hills, Road No. 10, Hyderabad, Telangana – 500 034 (36AABCP9222D1ZN) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any ....
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COMSAT SYSTEMS PRIVATE LIMITED


(Authority for Advance Ruling, Telangana | Oct 20, 2022)

1. M/s. Comsat Systems Private Limited, Plot No.22, Industrila, Development Area, Road No.3, Mallapur, Medchal Malkajgiri, Telangana – 500 076 (36AABCC9880E1ZI) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar p....
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Short Summary:
The court held that alcoholic liquor for human consumption does not fall under the category of *food or food products* exempted for lower GST rates. Although such liquor is consumed by humans, it cann..... Subscribe to Read more
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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).