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MAHAVIR NAGAR SHIV SHRUSHTI CO-OP. HOUSING SOCIETY..


(Appellate Authority for Advance Ruling, Maharashtra | Sep 30, 2022)

1. At the outset, we would like to make it clear that the provisions of both the (GST Act and the MGST 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 provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act. 201 7 and the Maharashtra Goods and Services Tax Act, 2017 [herei....
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ACCUREX BIOMEDICAL PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Maharashtra | Sep 30, 2022)

1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is made in respect of such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [her....
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PARKER HANNIFIN INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Sep 30, 2022)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 201 7 and the Maharashtra Goods and Services Tax Act, 2017 [hereinaf....
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KRBL INFRASTRUCTURE PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Uttar Pradesh | Sep 30, 2022)

The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (here-in-after referred to as “the CGST Act and UPSGST Act”) by M/s KRBL Infrastructure Private Limited(here-in-after referred to as the “Appellant”) against the Advance Ruling Order No. UP ADRG - 90/2021 dated 17.12.2021 issued by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like ....
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The appellate court allowed the writ appeal partly, modifying the earlier judgment that dismissed the petition. It was held that since the tax amount demanded under Section 129(3) of the CGST Act was ..... Subscribe to Read more
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The court allowed the intra-Court appeal, setting aside the earlier dismissal of the writ petition. It held that since audit proceedings under Section 65 of the CGST Act, 2017 had already commenced fo..... Subscribe to Read more
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The court held that the impugned order dated 17.06.2022 is appealable under Section 107 of the GST Act and that the statutory 90-day period for filing an appeal applies, with delay being condonable. I..... Subscribe to Read more
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M.R. METALS vs. THE DEPUTY COMMISSIONER AND OTHERS


(Andhra Pradesh High Court | Sep 29, 2022)

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The court set aside the impugned assessment order and provisional attachment order issued under the GST Act, finding that the assessing authority failed to provide the petitioner with crucial material..... Subscribe to Read more
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The court held that for contracts entered into before July 1, 2017, the methodology prescribed in Tamil Nadu Government Orders G.O.Ms.No.264 and G.O.Ms.No.296 must be followed to compute GST liability..... Subscribe to Read more
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POONAMCHAND SARAN AND OTHERS vs. UNION OF INDIA


(Rajasthan High Court | Sep 29, 2022)

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The court observed that the petitioners’ GST registrations were cancelled, and appeals against such cancellations must be filed within 30 days (extendable by 30 days). One petitioner filed an e-appe..... 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).