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GST Case Laws

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  10,009 Results


(Appellate Authority for Advance Ruling, Telangana | Dec 30, 2022)

Preamble 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), 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 six months from the date of the order. Provided that no rectification whic...


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Brief facts: M/s. Prajapati Keval Dineshbhai (referred as “the Applicant”) is un-registered person and intends to set up a manufacturing plant of various items including but not limited to following unbranded food products:- I. Potato chips (salted and masala for various flavors) II. Potato Sev (Aloo Sev) III. Potato Chivda (Potato Salli Mixture) IV. Sing Bhujiya V. Sev Mamara (Roasted Puffed Rice with Nylon Sev) VI. Chana Daal (Fried split Bengal Gram)...


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

BRIEF FACTS: M/s Palsana Enviro Protection Limited (for the sake of brevity referred as 'the applicant'), is a company promoted by cluster of textile processing industries for setting up of Common Effluent Treatment Plant (CETP) to treat and recycled the effluent for Conveyance, Treatment & Disposal of waste water generated from the industries. 2. The applicant recycled its treated water to its member units to use it in their process activities. The treated water can be us...


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Present for the applicant : C.A. Tejas Purohit M/s. Shivam Developer (for the sake of brevity referred as “the applicant”) is a partnership firm and is engaged in the business of construction & development of real estate project. The applicant has started a new project namely "Shivvay Landmark” duly registered under the provisions of RERA 2016 which consists of construction of shops, duplexes & flats. As per the approved layout plan & commencement certif...


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Present for the Applicant : Kaushik Nahar (CS) M/s. Universal Industrial Park (herein after referred to as the applicant) is a partnership firm and not registered with GST. The Applicant has purchased land located at Survey No.105 (Old Survey No. 38/P3) 2. The Applicant has submitted that it may sale the whole plot on as is where is basis or alternatively it will convert the land into plots of different sizes and then sale the individual plots. They intends to provide basic facilities...


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

BRIEF FACTS: M/s Doms Industries Pvt. Ltd. is manufacturer and suppliers of all kind of the stationary items like wooden pencils, sharpeners, erasers, mathematical & drawing instruments, ball point pens, wax crayons & oil pastels and wide range of student art materials. 2. The applicant has submitted that GST council in his 47th Meeting recommended changes in GST rate applicable on specified goods and services. These changes have come into effect vide Not. No. 2/2022-CT (Rate)...


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Brief facts: M/s Riddhi Enterprise (hereinafter referred to as 'the Applicant') is in the restaurant business which offers a variety of food items including food and beverages prepared at the restaurant as well readily purchased food and beverage sold over the counter. The applicant standalone restaurants exclusively serving food and beverages and are not hotel accommodation. 1.1 The applicant has submitted that foods items provided by them can broadly be divided as follows: ...


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Brief facts: M/s. Vikas Centre For Development is a charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out charitable activities. The objects of the Trust are to undertake, promote and support such activities leading to promotion of human development and welfare among general public and to render all types of services for the amelioration, relief, betterment and advancement of the community and for carrying out any programme for the benefit of the fellow b...


(Jammu and Kashmir High Court | Dec 30, 2022)

JUDGMENT TASHI RABSTAN-CJ(A) 1. In both the writ petitions, Notification No.F.No.10(1)2017-DBA-II/NER dated 5th October 2017 and Notification/SRO 519 and 521 dated 21st December 2017 read with Circular No.1060/9/2017-CX dated 27th November 2017, are prayed to be declared as violative of Article 14 of the Constitution of India to the extent the definition of “Eligible unit” prohibits petitioner’s unit from availing any benefit under the impugned Notification. By writ ...
O R D E R The present writ petition is filed challenging the impugned order dated 15.12.2022 and the connected Order of Detention in Form GST MOV-06 dated 07.12.2022, on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 (hereinafter referred to as 'Act'). 2. Relying upon the order dated 10.10.2022 made in W.P.No.25931 of 2022, the learned counsel for the petitioner would submit that the scope of Sec...

13 Jul

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Apr - June 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o June 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o June 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Jul

☑ Quarterly | CMP-08

CMP-08 for Quarter Apr - June 2024 (For Composite Taxpayers - Rule 62).

20 Jul

☑ Monthly | GSTR-3B

GSTR-3B for the m/o June 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o June 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

GSTR-11 for the m/o June 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2024 (Rule 61A)