Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

PENGUIN TRADING AND AGENCIES LIMITED
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

NARESH PENUMAKA
SUSHI KUMAR LOHANI
Pet. Counsel
Vikram Khaitan
Res. Counsel
Na

Petitioner / Applicant

PENGUIN TRADING AND AGENCIES LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Nov 5, 2019
Order No.

03/ODISHA-AAAR/2019-20

Citation

2019(11) TAXREPLY 1013
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

M/s Penguin Trading and Agencies Limited Room No 201 & 204, Maa Parvati Enclave, 2nd Floor, Station Road, Barbil, Odisha, Pin - 758035 (Here-in after referred as The Applicant ) filed an application before AAR Odisha on 24 05 2019 under Section 97 of the Odisha Goods and Service Tax Act 2017/CGST Act, 2017 seeking an advance ruling on rate of GST payable by them under Reverse Charge Mechanism on royalty paid to Government for mining of Iron Ore for the period July, 2017 to December 2018 2.0 The Applicant is a Limited company having GSTIN 21AABCP9346E1ZN registered in Barbil Odisha and falls within the jurisdiction of State of Odisha The Applicant is staled to have been granted mining lease for extracting of iron ore in Odisha by the State Government and accordingly is engaged in the business of mining and supply of iron ore As consideration for the mining lease with the license to extract iron ore from the lease area, the Applicant pays royalty to the State Government before....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
14
Jun
S
M
T
W
T
F
S
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).