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Heard Sri Shubham Agrawal, learned counsel for the assessee, Sri Manu Ghildiyal, learned counsel for the State and Sri Devendra Gupta, learned counsel for the Central Government. Present writ petition has been filed seeking a writ of mandamus to allow the petitioner to revise GSTR 3B for the month of March, 2019. Writ of certiorari has also been sought with respect to the adjudication order dated 28.08.2019 passed by the respondent no.3 for the tax period March, 2019. At the outset, a...
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HEMA GARG AND OTHERS vs. STATE OF HARYANA AND OTHERS


(Punjab and Haryana High Court | Aug 12, 2021)

Prayer in both these petitions is for grant of anticipatory bail to petitioners Arpit Garg, Hema Garg and Vijay Garg, in the proceedings initiated by the respondents, in pursuance of the inspection conducted on 24.06.2021 and consequential summons issued by the respondents under Section 70 of HGST/CGST Act, 2017. Learned counsel for the petitioners submits that in CRM-M-30676- 2021, petitioner No.1 Hema Garg is registered proprietor of the firm Shree Shyam Traders, having principal place ...
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ADAMA INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Gujrat | Aug 11, 2021)

BRIEF FACTS: The applicant M/s. Adama India private limited, supplies insecticides, fungicides and herbicides. The applicant submits that as per Section 135 of the Companies Act, 2013, it has been spending the mandatory amount on CSR activities in the form of donations to the Government relief funds/educational societies, civil works or installation of plant and machinery items in schools or hospitals, distribution of food kits etc; that the vendors that supply goods/services to the appli...
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GUJARAT STATE ROAD DEVELOPMENT CORPORATION


(Authority for Advance Ruling, Gujrat | Aug 11, 2021)

BRIEF FACTS The applicant has submitted that the Govt. of Gujarat in order to have a developed, efficient and high quality system of road transportation, had formulated a Road Policy on December 1996 (Policy), to be implemented by the Roads and Building Department, GOG. The policy enables private participation in the development, construction, repair, up gradation, management, operation and maintenance of roads within the State of Gujarat. 2. In furtherance of policy, the GOG enacted ...
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WILLMART ENTERPRISE


(Authority for Advance Ruling, Gujrat | Aug 11, 2021)

BRIEF FACTS: The applicant, M/s. Willmart Enterprise, supplies Ammonium Sulphate. The applicant submits that the product has agricultural as well as non-agricultural use as follows: (A) Agriculture use: The product can be used as fertilizers for increasing soil and land fertility. It can be either used as such, by way of fertilizer or in manufacture of other complex fertilizer that are used for agriculture purposes (say crop or soil fertilizer) or even otherwise in any other form...
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PETRONET LNG LTD.


(Authority for Advance Ruling, Gujrat | Aug 11, 2021)

A. BRIEF FACTS The applicant, M/s. Petronet LNG Ltd. (PLL), submitted that it provides regasification services to its customers on the LNG owned by the customers, referred to as 'Tolling'. In the 'Tolling Model', the Applicant receives the LNG belonging to the customers at its plant, stores it, re-gasifies it and supplies RLNG to the customers. The Appellant enters into Re-gasification Agreements (RAs) with the customers. As per the RAs, the term 'Re-gasification' ...
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KABABHAI POPATBHAI SAVALIA (SHREEJI EARTH MOVERS)


(Authority for Advance Ruling, Gujrat | Aug 11, 2021)

BRIEF FACTS: The applicant M/s. Shreeji Earth Movers, Village-Kolithad, Taluka-Gondal, Rajkot-360311 is engaged in providing works contract service directly to sub-contractors who execute the contract with the main contractor for original contract work with the irrigation department(State of Gujarat). The applicant has filed the present application to seek clarification for the rate of tax to be levied from the sub-contractor for original contract work pertaining to irrigation and constru...
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The petitioner is a Special Economic Zone (SEZ) and has effected purchases from several suppliers/vendors for the development of the SEZ. I am concerned in these writ petitions with the rejection of the request of the SEZ/petitioner for refund of taxes paid under the Central Goods and Services Tax Act, 2017 (in short 'CGST Act'), State Goods and Services Tax Act, 2017 (in short 'SGST Act') and Integrated Goods and Services Tax Act, 2017 (in short 'IGST Act'). 2. Th...
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VIKAS MISHRA vs. UNION OF INDIA AND ANOTHER


(Allahabad High Court | Aug 11, 2021)

Heard learned counsel for the applicant, learned AGA for the State and perused the record. This application under Section 482 Cr.P.C. has been filed with the prayer to quash the order dated 17.6.2021 in Misc. Application No. 457 of 2021 (Union of India vs. Vikas Mishra), u/s 131(1)(b) & 132(1)(i) C.G.S.T. Act, 2017, Department Gautam Budhnagar Commissionerate Case No. 177 of 2021, arising out of Complaint Case No. 6 of 2020, u/s 132(1)(b), (c), (f) C.G.S.T. Act, Braj Bhushan Kumar vs....
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In this matter, the petitioner has challenged the action of the respondent bank not allowing the petitioner to operate the account in question of the petitioner on the basis of an order of attachment dated 25th October, 2019 being Annexure P-2 to the writ petition passed by the Deputy Director, DGGI, Kolkata Zonal Unit under Section 83 of the CGST Act, 2017. The petitioner submits that the aforesaid attachment order under Section 83 of the CGST Act, 2017 has lost its force since the maximum p...
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11
May
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M
T
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T
F
S
11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

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)).