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  12,973 Results

CHELLANAM GRAMA PANCHAYATH


(Authority for Advance Ruling, Kerala | May 25, 2021)

The applicant is a Local Self Government Institution and is engaged among other activities in leasing of wet land for fish farming. The applicant has allotted some wet land, i.e., water channel (paruthithodu chaal in Chellanam) on lease. The land is used for fish and crab farming. The person who has taken the wet land on auction has to pay the agreed auction amount. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and t...
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JIMRAJ INDUSTRIES (JIMMY ANTONY)


(Authority for Advance Ruling, Kerala | May 25, 2021)

M/s. Jimraj Industries (hereinafter referred to as the applicant) is engaged in manufacture and supply of spare parts of agricultural machinery to Kerala Agro Machinery Corporation Ltd [KAMCO]. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the pro...
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MULAYAM SINGH vs. STATE OF UTTAR PRADESH AND OTHERS


(Allahabad High Court | May 25, 2021)

Heard Sri Anurag Khanna, learned Senior Advocate alongwith Sri Nipun Singh and Sri R.P. Singh, learned counsel for the petitioner and Sri Vinod Kant, learned Additional Advocate General assisted by Sri Sanjay Sharma, learned AGA through vedio conferencing. At the very outset, learned Senior Advocate submitted that due to mistake, Special Chief Judicial Magistrate, Meerut is impleaded as respondent no. 3 and further requested that he may be deleted from the array of the respondents, which ...
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SURAJ SINGH vs. STATE OF UTTAR PRADESH AND OTHERS


(Allahabad High Court | May 25, 2021)

Heard Sri Anurag Khanna, learned Senior Advocate alongwith Sri Nipun Singh and Sri R.P. Singh, learned counsel for the petitioner and Sri Vinod Kant, learned Additional Advocate General assisted by Sri Sanjay Sharma, learned AGA through vedio conferencing. At the very outset, learned Senior Advocate submitted that due to mistake, Special Chief Judicial Magistrate, Meerut is impleaded as respondent no. 3 and further requested that he may be deleted from the array of the respondents, which ...
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This writ petition is filed challenging the notice of tax and penalty under sub-Section 1(b) of Section 129 of the Karnataka Goods and Services Act, 2017 (hereinafter referred to as the ‘Act’, for the sake of brevity) and the Central Goods and Services Act, 2017. On the basis of the said notice, order of demand of tax and penalty has been passed under Section 129(3) of the Act. 2. At the outset, learned Additional Government Advocate submitted that under Section 107 of the Cen...
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DUBAI CHAMBER OF COMMERCE AND INDUSTRY


(Authority for Advance Ruling, Maharashtra | May 24, 2021)

PROCEEDINGS (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.] by Ms. Dubai Chamber of Commerce, the applicant, seeking an advance ruling in respect of the following questions. A) Whether activiti...
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DIPAK KUMAR KANTILAL CHOTAI(TALOD GRUH UDYOG)


(Appellate Authority for Advance Ruling, Gujrat | May 21, 2021)

Shri Dipakkumar Kantilal Chotai (Prop. of TalodGruh Udyog) (herein after referred to as the applicant) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it was inter-alia submitted that the applicant is selling ‘Mixed Flour’ which is used for preparing different traditional Indian dishes such as Khaman, Gota, Dhokla, Handwa, Rice & Rava Idli, Dosa, Dahiwada, Dalwada, Menduwada, B...
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NEETA SALES CORP vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | May 21, 2021)

Heard learned counsel for the petitioner and Sri Dhananjay Awasthi appearing for the respondent nos.2 and 3 and Sri Manu Ghildyal learned Advocate for the State respondent. The contention of the learned counsel for the petitioner is that certain mistakes have crept in at the time of filing the GSTR-1 in Form B2B, due to which the invoice had been reflected in column B2Chf though the petitioner had paid all taxes as and when they were due. Submission, thus, is that the correction in th...
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Prologue: - This is a George Floyd moment for the citizens of this country. The refrain is ― "I can’t breathe", albeit, in a somewhat different context and setting; although in circumstances, some would say, vastly more horrifying and ghastlier. Chased and riven by the merciless novel Coronavirus, the citizenry has been driven to desperation and despair. Scarcity of liquid medical oxygen [in short ― "LMO"], medicines, oxygen concentrators, hospital beds, ...
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SHANTILAL REAL ESTATE SERVICES


(Authority for Advance Ruling, Goa | May 18, 2021)

The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the ‘SGST Act’ and ‘CGST Act’) by M/s. Shantilal Real Estate Services, Vasco da Gama, Goa seeking an Advance Ruling in respect of the following questions: a) Whether sale of plots is a supply. b) If yes, whether it is a supply of goods or services and under which category it falls. c...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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)).