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Short Summary:
The court set aside an order canceling the petitioner's GST registration due to non-filing of returns for over six months, given the petitioner’s genuine financial difficulties. The petitioner's reg..... Subscribe to Read more
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PRAGNESH MANHARBHAI KANTARIYA vs. STATE OF GUJARAT


(Gujarat High Court | Mar 17, 2025)

Short Summary:
The court granted regular bail to the accused involved in a case concerning alleged tax fraud under the Bhartiya Nagrik Suraksha Sanhit, 2023. The accused was charged with transactions involving ficti..... Subscribe to Read more
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IHS GLOBAL PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Mar 17, 2025)

Short Summary:
The court addressed a petition by a company seeking a refund of Input Tax Credit related to export of services under the CGST Act for 2017-18, which had been pending for years without progress. The pe..... Subscribe to Read more
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The court quashed the impugned order insofar as it imposed interest on delayed GST return filing, holding that interest liability ceases once the tax amount is deposited into the electronic cash ledge..... Subscribe to Read more
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Short Summary:
The court held that while Section 62(2) of the GST Act stipulates that if a registered person files a valid return within 60 days of a best judgment assessment order, the order is deemed withdrawn, th..... Subscribe to Read more
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Short Summary:
The court quashed the order blocking the petitioner’s Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules, noting the absence of an independent, reasoned *belief* based on cogent materia..... Subscribe to Read more
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Short Summary:
The court set aside the impugned assessment order dated 30.04.2024 and the consequent attachment on the petitioner’s bank account due to procedural lapses by the respondent. It was held that the res..... Subscribe to Read more
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ABN INDUSTRIES vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Mar 13, 2025)

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The court held that while procedural rules and Board Circulars are important for GST refund claims, they should not override the substantive rights of a petitioner genuinely entitled to a refund. The ..... Subscribe to Read more
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RAHUL STEELS vs. UNION OF INDIA AND OTHERS


(Madhya Pradesh High Court | Mar 13, 2025)

Short Summary:
The court reviewed and recalled its previous order dismissing a writ petition challenging a show cause notice issued under Sections 74 and 122 of the CGST Act, 2017, related to alleged circular tradin..... Subscribe to Read more
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Short Summary:
The court, relying on the Supreme Court's ruling in Assistant Commissioner of State Tax vs. M/s. Commercial Steel Limited, held that since an alternative efficacious remedy exists to challenge the imp..... 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).