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NELLAI MOTORS.


(Authority for Advance Ruling, Tamilnadu | Feb 12, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matte....
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MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Tamilnadu | Feb 12, 2025)

Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of si....
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PATANJALI FOODS LTD. vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Feb 12, 2025)

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The court held that the fiscal circular restricting refund claims for certain goods under inverted duty structure, when applied to refund applications filed after the notification date but pertaining ..... Subscribe to Read more
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The court quashed the impugned orders that had denied input tax credit (ITC) claims solely on the ground of limitation under Section 16(4) of the CGST Act, given the subsequent amendment inserting Sec..... Subscribe to Read more
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The court set aside the impugned order imposing interest and penalty on the petitioner for alleged wrongful availing of Input Tax Credit (ITC), holding that since the petitioner had reversed the credi..... Subscribe to Read more
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The court upheld the cancellation of the petitioner’s GST registration due to non-filing of returns, affirming that the cancellation order complied with procedural requirements under Section 29 of t..... Subscribe to Read more
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The court set aside the order dismissing the appeal as well as the subsequent rectification order, ruling that the appellate authority failed to exercise its discretion judiciously regarding the appea..... Subscribe to Read more
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ASHOK SHARMA vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Feb 11, 2025)

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The court allowed the intra court appeal, setting aside the orders dismissing the writ petition challenging the detention of goods and tax demand notices under the GST Act. The key issue was whether t..... Subscribe to Read more
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The court held that the show-cause notice issued under Section 73 of the CGST Act was inadequate as it failed to disclose the adjudicating authority’s prima facie reasons for rejecting the assesseeâ..... Subscribe to Read more
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The court allowed the writ petition challenging the dismissal of an appeal due to the absence of a formal condonation of delay application. It held that the appeal was filed within the extended limita..... 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).