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CHIEF ELECTRICAL ENGINEER, GOA
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

J.K.MEENA
ASHOK V.RANE
Pet. Counsel
Rajendra Gaude
Res. Counsel
Na

Petitioner / Applicant

CHIEF ELECTRICAL ENGINEER, GOA

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date Jul 18, 2019
Order No.

GOA/GAAR/8 of 2018-19/1025

Citation

2019(7) TAXREPLY 858

Original Order
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ORDER

The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by the Chief Electrical Engineer, Goa, Electricity Department, 4th Floor, Vidhyut Bhavan, Near Police Headquarter, Panaji Goa - 403001 seeking an Advance Ruling in respect of the GST rate applicable for various works/activity undertaken by the Chief Electrical Engineer, Goa as listed below: 1. Supply, Erection, Testing and Commissioning of Low Voltage/High Voltage/Extra High Voltage Overhead Lines. 2. Supply, Erection, Testing and Commissioning of Low Voltage/High Voltage Cables. 3. Supply, Erection, Testing and Commissioning of Low Voltage/ High Voltage/Extra High Voltage Circuit. 4. Supply, Erection, Testing and Commissioning of Low Voltage/ High Voltage/Extra High Voltage Transformers. 5. Supply, Erection, Testing and Commissioning of Low Voltage/ High Voltage....

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GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

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GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

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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 -  

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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