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Short Summary:
The court quashed an order rectifying a penalty demand under Section 129(3) of the GST Act from a substantial amount to nil after the petitioner paid the penalty amount under protest via a voluntary p..... Subscribe to Read more
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The court held that the petitioner, engaged in works contracts, was correctly liable to pay GST at 18% rather than the 12% concessional rate initially paid under the mistaken belief that the counterpa..... Subscribe to Read more
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The court held that proceedings under Section 130 of the GST Act cannot be initiated against a registered dealer based on discrepancies found during a survey; instead, the appropriate recourse is to i..... Subscribe to Read more
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JUHI ALLOYS PRIVATE LIMITED vs. STATE OF UP AND OTHERS


(Allahabad High Court | Feb 19, 2025)

Short Summary:
The court held that proceedings under Section 130 of the GST Act were improperly initiated against the petitioner following a survey that revealed stock discrepancies. Instead, the case should have be..... Subscribe to Read more
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RAJVEER CONSTRUCTIONS vs. STATE OF UP AND OTHERS


(Allahabad High Court | Feb 19, 2025)

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The court quashed the cancellation order of the petitioner's GST registration dated 06.04.2021, as it was passed without assigning any reasons, violating the principles of natural justice and Article ..... Subscribe to Read more
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The court set aside an order rejecting the petitioner’s GST appeal for failure to make the required pre-deposit under Section 107(6) of the GST Act. Acknowledging the petitioner’s inadvertent non-..... Subscribe to Read more
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SHREE KRISHNA ROLLER & FLOUR MILLS


(Authority for Advance Ruling, West Bengal | Feb 18, 2025)

Preamble 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 withi....
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UTPAL KUMAR GUHA


(Authority for Advance Ruling, West Bengal | Feb 18, 2025)

Preamble 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 withi....
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Short Summary:
The court found that the adjudicating authority failed to consider the taxpayer’s detailed reply to the show cause notice before passing the impugned order under the CGST Act, effectively confirming..... Subscribe to Read more
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The court upheld the rejection of the petition challenging the detention of a truck and subsequent penalty payment under the Odisha GST Act, 2017. The petitioner had paid the prescribed penalty on the..... 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).