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  12,973 Results

M/S. NOVOZYMES SOUTH ASIA PVT. LTD


(Authority for Advance Ruling, Gujrat | Jul 2, 2020)

The applicant vide their application for Advance Ruling has submitted that they are engaged in the manufacture and taxable supply of biofertilisers namely RhizoMyx and Rhyizomyco. They have stated that mycorrhiza & endomycorrhiza are active ingredients in these products, the other items being humic acids, sea water kelp extracts etc. are inert materials; that as per Section 2(aa) of the Fertiliser (Control) Order, 1985, BIofertiliser is defined as below: “(aa). Biofertiliser mea...
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M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD


(Authority for Advance Ruling, Gujrat | Jul 2, 2020)

The applicant vide their application for Advance Ruling has submitted that they are engaged in the supply of medical equipment viz. ‘Micro-manipulator System’ which is “Intracytoplasmic Sperm Injection (ICSI) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology Procedures’ (hereinafter referred to as MM System). The applicant have stated that they have received the orders for supply of ‘MM System’ from various custome...
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M/S. GLOBAL VECTRA HELICORP LTD


(Authority for Advance Ruling, Gujrat | Jul 2, 2020)

The applicant M/s. Global Vectra Helicorp ltd. vide their application for Advance Ruling has submitted that they are having their registered office at A-54, Kailash Colony, New Delhi-110048 and GST registered office at Airports Authority of India, NH 8B, Porbandar Airport, Porbandar, Gujarat-360575. They have submitted that they hold a Non-scheduled Operators Permit (NSOP) (No.8/1998) issued by the Directorate General of Civil Aviation (hereinafter referred to as the ‘DGCA’). It e...
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SHREE MAHALAXMI CEMENT PRODUCTS


(Authority for Advance Ruling, Gujrat | Jul 2, 2020)

BRIEF FACTS The applicant M/s. Dipakkumar Ramjibhai Patel (Shree Mahalaxmi Cement products), vide their application for Advance Ruling has submitted that they are a proprietorship concern, engaged in manufacturing of Fly Ash Bricks and Fly Ash Blocks. They are manufacturing ‘Fly Ash Bricks’ and ‘Fly Ash Blocks’ by using the following raw materials: (a) Cement (5% to 20%). (b) Fly Ash (40% to 60%). (c) Sand (35% to 55%). (d) Lime (5% to 20%). (e)...
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M/S DHIRUBHAI SHAH & CO. LLP


(Authority for Advance Ruling, Gujrat | Jul 2, 2020)

M/s. Dhirubhai Shah & Co. LLP, 401&408 Aditya, Nr. Sardar Patel Seva Samaj, Mithakali Six Road, Ellisbridge, Ahmedabad having a GSTIN : 24AABFD1936H1ZT, is a LLP filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act. 2. M/s. Dhirubhai Shah & Co. LLP of Chartered Accountant an applicant herein after called as DBS is engaged in ...
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M/S KARMA BUILDCON


(Authority for Advance Ruling, Gujrat | Jul 2, 2020)

M/s. Karma Buildcon, FP-67, Karma Lifestyle, Nr. Rajeshwar Gold Flats, Harni, Vadodara having a GSTIN : 24AAQFK 7744K1ZQ, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act. 2. The applicant submitted that they are engaged in the business of construction. For the purpose of the business they buy land and develop residential/ commercial...
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M/S. UTTAR BIHAR GRAMIN BANK


(Authority for Advance Ruling, Bihar | Jun 30, 2020)

...
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M/S. HAZARI BAGH BUILDERS PVT. LTD


(Authority for Advance Ruling, Rajasthan | Jun 30, 2020)

Note: Under Section 100 of the Act, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. • 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 ...
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(The case has been heard through video conference) These petitions have been filed seeking to modify the conditions imposed in the statutory bail orders dated 19.02.2020 passed in Crl.M.P Nos.37 and 36 of 2020 in R.R.42 and 41 of 2019 respectively by the Additional Chief Metropolitan Magistrate, EO-I, Egmore and which have been later partially modified by the Principal Sessions Judge, Chennai by an order dated 28.02.2020 made in Crl.M.P Nos.4576 and 4575 of 2020. 2. The learned counsel fo...
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UTTAR PRADESH AVAS EVAM VIKAS PARISHAD


(Appellate Authority for Advance Ruling, Uttar Pradesh | Jun 29, 2020)

(Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017) The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Uttar Pradesh Avas Evam Vikas Parishad, Global Construction and Consultancy Cell, UP Avas Evam Vikas Parishad, Neelgiri Complex, Indira Nagar, ...
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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)).