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  13,471 Results

SECURE METER LIMITED


(Authority for Advance Ruling, Rajasthan | Oct 12, 2022)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei....
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AASHMI TRADERS vs. THE ASSISTANT STATE TAX OFFICER


(Kerala High Court | Oct 12, 2022)

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The court held that although the Appellate Tribunal under the CGST/SGST Act has not yet been constituted, the petitioner is required to deposit 20% of the disputed tax amount, as mandated under Sectio..... Subscribe to Read more
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The court quashed and set aside the ex-parte assessment order dated 30.11.2021 under the Bihar Goods and Services Act, 2017, due to violation of natural justice and lack of reasoned findings. It direc..... Subscribe to Read more
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The court examined a petition challenging the rejection of input tax credit (ITC) related to capital goods imports under the GST regime. The petitioner had not claimed such credit prior to GST transit..... Subscribe to Read more
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SWAROOP ART vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Oct 12, 2022)

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The court set aside the order dismissing the appeal against the cancellation of a GST registration as time-barred, recognizing that refusal to allow the appeal deprived the petitioner of livelihood an..... Subscribe to Read more
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The court directed the first respondent to enable the petitioner to electronically file the GST TRAN-1 form and treat it as validly filed, following the Supreme Court’s judgment in Union of India v...... Subscribe to Read more
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The court considered a petition challenging the rejection of a GST refund claim of approximately Rs. 88.89 lakhs for the period July 2017 to March 2018, which was denied on grounds of delay. The autho..... Subscribe to Read more
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A.H. MARBLE CRAFTS vs. THE COMMISSIONER TAX AND OTHERS


(Rajasthan High Court | Oct 11, 2022)

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The court allowed the writ petition directing the tax authorities to activate the common GST portal for the petitioner to upload the required FORM GST REG-16, facilitating the cancellation of the dece..... Subscribe to Read more
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RAMCHANDRA VISHNOI ETC. vs. UNION OF INDIA


(Supreme Court | Oct 10, 2022)

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The court allowed bail to appellants accused under Section 132 of the Central Goods and Services Tax Act for alleged input-tax credit fraud involving fake invoices, reversing a prior rejection based o..... Subscribe to Read more
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The court upheld the cancellation of the Petitioner's GST Registration Certificate due to non-filing of returns but allowed revival on conditions consistent with its prior rulings. The Petitioner must..... 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).