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Affidavit-of-service filed today be kept with the record. Heard both the parties. In this matter, grievance of the petitioner is mainly against the action of cancellation of registration of GST certificate of the petitioner by impugned order dated 28th July, 2020 against which the petitioner had made objection on 31st July, 2020. Thereafter, respondent authority concerned issued a show-cause notice against the application for revocation of cancellation of registration dated 3rd August...
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L&T HYDROCARBON ENGINEERING LTD.


(Authority for Advance Ruling, Rajasthan | Sep 13, 2021)

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 bein...
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PRISTINE INDUSTRIES LIMITED


(Authority for Advance Ruling, Rajasthan | Sep 13, 2021)

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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MANAGEMENT & COMPUTER CONSULTANTS


(Authority for Advance Ruling, West Bengal | Sep 13, 2021)

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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ANIL AGENCY vs. STATE OF U.P. AND 3 ORS


(Allahabad High Court | Sep 13, 2021)

1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the State. 2. Present petition has been filed for the following relief: "Issue a writ, order or direction in the nature of certiorari, quashing the Seizure order No. 434 dated 15.02.2018 (Annexure No. 5 of this Writ Petition) passed by respondent no.4 under Section 129(1) of the U.P. GST Act 2017 and consequential notice No. 433 dated 15.02.2018, issued by respond...
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Index A Introduction......................................................................................................... 4 B Factual Backdrop ............................................................................................ 5 C Statutory Provisions ........................................................................................ 7 D Submissions ................................................................................................... 11 D.1 ...
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Heard both the parties. In this matter, petitioner has challenged inter alia impugned show-cause notice and subsequent final impugned adjudication order of rejection of application of the petitioner dated 29th September, 2020 for revocation of cancellation of its GST registration on the ground that the same is perverse and is in disregard to and non-consideration of the relevant material documents/records in support of the case of the petitioner that principal place of business of the pet...
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Since both these writ petitions arise from similar set of facts, raise identical legal issues, and seek similar reliefs, the petitions are being decided by this common judgment. The Writ Petition (M/S) No.1014 of 2021 will be leading case. 2. The petitioner, M/s A.P. Refinery Pvt. Ltd., has prayed for the following reliefs before this Court:- Firstly, it has challenged the constitutional validity of Section 129 of the Central Goods and Services Tax Act/State Goods and Services Tax Act...
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RASHTRIYA CHEMICALS AND FERTILIZERS LIMITED


(Authority for Advance Ruling, Maharashtra | Sep 9, 2021)

Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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. Rashtriya Chemicals and Fertilizers Limited the applicant, seeking an advance ruling in respect of the following questions. ...
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B.G. SHIRKE CONSTRUCTION TECHNOLOGY PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Sep 9, 2021)

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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. B.G. Shirke Construction Technology Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions....
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13
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13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).