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ENERZI MICROWAVE SYSTEMS P LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Rupesh Agashimani
Res. Counsel
---

Petitioner / Applicant

ENERZI MICROWAVE SYSTEMS P LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Apr 30, 2025
Order No.

GUJ/GAAR/R/2025/17 (In Application No. Advance Ruling/SGST&CGST/2024/AR/31)

Citation

2025(4) TAXREPLY 13304
Original Order
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ORDER

M/s. Enrzi Microwave Systems P Ltd, 243, RJD Integrated Textile Park, Ground and 1st floor, Ichhapor, Surat, Gujarat-394510 [for short -’applicant’] is registered under GST and their GSTIN is 24AABCE8744KIZF. 2. The applicant has entered into a Dealership and Service Representation agreement with M/s. MUEGGE GmbH, Germany. In terms of the said agreement, the applicant is providing warranty services to the customers of M/s. MUEGGE GmbH in India. 3. The applicant, vide his aforementioned application has further stated as follows M/s. MUEGGE GmbH, Germany is the original supplier of industrial microwave; M/s. MUEGGE GmbH, has provided warranty to buyers against the sale of said microwaves and executed the warranty service agreement with the applicant who will provide the warranty services to its buyers; That in case of replacement of any parts under warranty they are required to be imported as industrial microwaves was also imported; the se....

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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).