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  13,471 Results

DEEPAK & CO


(Appellate Authority for Advance Ruling, Delhi | May 23, 2022)

1.. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and DGST, Act 2017 are 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 DGST Act. 2. The present appeal has been filed under section 100 of the Central Goo....
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DEPUTY COMMISSIONER, CGST & C. EX. DIVISION-II, AG.. vs. GOLDEN TOBIE PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Uttar Pradesh | May 23, 2022)

(Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017) 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 (hereinafter referred to as “the CGST Act and UPGST Act”) by Deputy Commissioner, CGST & C. Ex. Division-II, Agra Commissionerate (hereinafter referred to as the “Appellant”) against the&....
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BARODA MEDICARE PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Gujrat | May 23, 2022)

The appellant, M/s. Baroda Medicare Private Limited is running 3 multi- specialty hospitals under the Brand name ‘Sunshine Global Hospitals’ at Manjalpur, Vadodara and Surat. 2. The appellant filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein it raised the following questions for advance ruling – (i) Whether the supply of medicines, surgical items, implants, consumables....
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RAHUL RAMCHANDRAN (INSPIRE ACADEMY)


(Authority for Advance Ruling, Maharashtra | May 23, 2022)

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) GST-ARA-43/2020-21/B-64, Dated 23rd May, 2022 The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act" respectively] by M/s. Rahul Ramchandran the applicant, seeking an advance ruling in respect of the f....
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SARDARI LAL vs. UT OF J&K AND OTHERS


(Jammu and Kashmir High Court | May 21, 2022)

Short Summary:
The court acknowledged the vehicle's seizure and confiscation but noted the petitioner had not been formally served the confiscation order. It held that if the petitioner applies by paying the prescri..... Subscribe to Read more
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NBCC (INDIA) LIMITED


(Authority for Advance Ruling, Odisha | May 20, 2022)

Subject:- M/s NBCC (INDIA) Limited, NBCC Imperia, Mouza-Gadakana, Near Govt. Colony, Press Chhak, Bhubaneswar Odisha, 751017 (here in-after referred to as the ‘Applicant') having GSTIN 21AAACN3053B1ZC, a Limited Company 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 Advance Ruling is sought on the questi....
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SAFFRON ART PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | May 20, 2022)

(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) GST-ARA-51/2020-21/B-62, Mumbai, dt. 20.05.2022 The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Saffron Art Private Limited the applicant, seeking an advanc....
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GURKRIPA CAREER EDUCATION PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | May 19, 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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CROWN CRAFT INDIA PRIVATE LTD


(Authority for Advance Ruling, Rajasthan | May 19, 2022)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. 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 refere....
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MODY EDUCATION FOUNDATION


(Authority for Advance Ruling, Rajasthan | May 19, 2022)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of communication of this order. 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 ....
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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).