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ACUBE ENGITECH COMPANY
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Varsania Piyush
Satishbhai Desai
Hiteshbhai Saraliya
Res. Counsel
---

Petitioner / Applicant

ACUBE ENGITECH COMPANY

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 21, 2025
Order No.

GUJ/GAAR/R/2025/03 (In Application No. Advance Ruling/SGST& CGST/2024/AR/05)

Citation

2025(3) TAXREPLY 12842

Original Order
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ORDER

Brief facts: M/s. Acube Engitech Company, 66 Feet Road, B/h Golden Industrial Area, Survey No. 195P, Plot No. 14, Rolex crossing road, Bhumeshwar Industries area-E, Kothariya, Rajkot, Gujarat, 360004 [for short-‘applicant’] is engaged in the manufacturing and supply of pumps for liquids, whether or not fitted with a measuring device. The applicant, is registered with the department and his registration number is 24ABHFA1567A1ZZ. 2. In this application, he has stated that they were duped by a group of persons who fraudulently placed a bogus order by falsifying the same to make it appear as an order from Matak Autonomous Council. Consequent to supply of the goods, the applicant realized that the order documents, etc., purportedly from Matak Autonomous Council, were forged. 3. It is on this background, that the applicant has sought advance ruling on the below mentioned question viz “(a) Whether the goods supplied by us [becoming victim of fraud without....

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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).