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ERIS PHARMACEUTICALS PVT. LTD.
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

ABHISHEK CHAUHAN
DINESH KUMAR VERMA
Pet. Counsel
Ashish Kumar Bansal
Res. Counsel
---

Petitioner / Applicant

ERIS PHARMACEUTICALS PVT. LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Oct 12, 2020
Order No.

UP ADRG 66/2020

Citation

2020(10) TAXREPLY 5321

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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s Eris Pharmaceuticals Private Limited, E-36, PANKI INDUSTRIAL AREA, SITE-3, Kanpur, Uttar Pradesh - 208022 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAFCE9086N1ZS. The applicant is manufacturer and wholesaler of Pharmaceuticals and Nutraceuticals. 2. The applicant has sought advance ruling on following questions- (1) Whether 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiserโ€ is classifiable under HSN code 3004 90 87 (medicament) or 3808 94 00 (disinfectant). (2) What is rate of tax payable on 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiserโ€ under Central Goods and Services Tax Act, 2017; Uttar Pradesh Goods and Service Tax Act, 2017 ? 3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in ....

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10 May

โ˜‘ Monthly | GSTR-7

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

โ˜‘ Monthly | GSTR-8

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

11 May

โ˜‘ Monthly | GSTR-1

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

13 May

โ˜‘ Monthly | GSTR-5

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

โ˜‘ Monthly | GSTR-6

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

โ˜‘ Monthly | IFF

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

20 May

โ˜‘ Monthly | GSTR-3B

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

โ˜‘ Monthly | GSTR-5A

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

25 May

โ˜‘ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

โ˜‘ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).