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G.B. AGRO INDUSTRIES
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J. P. GUPTA
SEEMA ARORA
Pet. Counsel
Avinash Poddar
Res. Counsel
---

Petitioner / Applicant

G.B. AGRO INDUSTRIES
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Jul 20, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/25

Citation

2021(7) TAXREPLY 5351
Original Order
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ORDER

The appellant M/s. G.B.Agro Industries, Plot No.1723, GIDC Panoli, Ankleshwar, Bharuch-394116 is involved in the manufacture of different type of fertilizers such as chemical fertilizers, organic fertilizers and bio-fertilizers. The appellant has submitted that they distribute their products through the network of Agro dealers and looking at the importance of market needs, they thought it appropriate to enlarge their market base keeping the potential of different areas in mind and have many Agro dealers and distributors in Maharashtra, Gujarat, Madhya Pradesh and Rajasthan. The appellant had filed an application on 15.08.2020 before the Gujarat Authority of Advance Ruling (hereinafter referred to as GAAR) seeking Advance Ruling on the classification of Organic Fertilizers, Bio-fertilizers, Nitrogeneous mixture fertilizers and Mixture fertilizers. GAAR vide order No. GUJ/GAAR/R/71/2020 dated 17.09.2020 classified the aforementioned products as under: (1) ‘Organic ....

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10 May

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

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

11 May

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

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

20 May

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

☑ Monthly | GSTR-5A

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

25 May

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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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