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  9,060 Results

ANDHRA PRADESH INDUSTRIAL INFRASTRUCTURE CORPORATI..


(Authority for Advance Ruling, Andhra Pradesh | May 30, 2022)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a re...

SRI VINAYAKA HATCHERIES


(Authority for Advance Ruling, Andhra Pradesh | May 30, 2022)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a ref...

UNIVERSAL PRINT SYSTEMS


(Authority for Advance Ruling, Andhra Pradesh | May 30, 2022)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisi...

TIME EDUCATION KOLKATA PRIVATE LIMITED


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

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 which has the eff...
Learned counsel for the appellants submits that, in view of the prevalent laws and circumstances of the case, the learned single Judge ought to have granted an interim order directing release of the petitioners’ vehicle on condition of payment of 50% of the value of the goods or 200% tax payable, whichever is higher. It is submitted that, within the contemplation of the amended Section 129 (1)(a) (b) of the West Bengal Goods and Service Tax Act, 2017, even if the owner of the goods ...
1. The present Report dated 28.09.2020 has been received from Applicant No. 2, i.e. Director-General of Anti-Profiteering (DGAP), after a detailed investigation under Rule 129 of the Central Goods & Service Tax (CGST) Rules 2017, which arose from an application filed by Applicant No. 1 under Rule 128 of the CGST Rules, 2017, alleging profiteering by the Respondent in respect of the supply of “Services by way of admission to exhibition of cinematography films”. Applicant No. 1 ...

JIGAR R. SHAH, DIRECTOR GENERAL OF ANTI-PROFITEERI.. vs. JAY AMBE DEVELOPERS


(National Anti Profiteering Authority | May 27, 2022)

1. Present Report dated 25.03.2021 had been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation, under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The Applicant No. 1 had filed an application under Rule 128 (1) of the CGST Rules, 2017 against the Respondent alleging profiteering in respect of construction service supplied by him. The Applicant No. 1 had stated that he had purchased a flat in the Resp...
Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The issue pertains to the cancellation of GST registration. The brief facts of the case are that the petitioner was issued with a Show Cause Notice dated 19.12.2018, to show cause as to why the registration granted to the petitioner should not be cancelled for non-filing of statutory returns under the provisions of the respective GST Acts. 3. It appears that the petitioner had als...
Assessee under the GST Act, 2017 (hereinafter referred to as 'Act') prays for issuance of a writ in the nature of certiorari for quashing of the order dated 15.05.2019 (Annexure P-4), whereby his registration under the Act has been cancelled and that action of the respondents dated 09.04.2022 (Annexure P-5), whereby his appeal preferred against the order dated 15.05.2019 has been rejected without even entertaining the same. 2. As per the petitioner, he was a Contractor under M/s. ...
This writ appeal has been directed against the order passed by the Writ Court/learned Single Judge, dated 25.04.2022, made in W.P(MD)No. 7880 of 2022. 2.In the said writ petition, the proceedings issued by the revenue in Form GST DRC-16, dated 20.11.2021 to attach the property of the writ petitioner was under challenge. 3.Considering the said challenge and the grounds raised by the writ petitioner in support of the challenge, the learned Judge of this Court by the impugned order havin...


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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 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 Mar

☑ Monthly | GSTR-11

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

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]