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TaxReply India Pvt Ltd

HMSU ROLLERS (INDIA) PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Jagdish Shah
Ketan Rana
Lalit Pandey
Res. Counsel
---

Petitioner / Applicant

HMSU ROLLERS (INDIA) PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Apr 30, 2025
Order No.

Advance Ruling No. GUJ/GAAR/R/2025/15 (In Application No. Advance Ruling/SGST& CGST/2024/AR/06)

Citation

2025(4) TAXREPLY 13303
Original Order
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ORDER

Brief facts: M/s HMSU Rollers (India) Pvt. Ltd., Block No. 4 (Paiki) 8, Vireshwar Estate, Village: Kerala, NH 8A, Bavla-Bagodra Road, Tal. Bavla, Ahmedabad-382 220, (for short - ‘applicant’) is engaged in the business of manufacturing of rollers. 2. The applicant for their expansion project, is required to install a PEB [Pre-Engineered Building Structure] which falls under the SAC 995441 (Installation, assembly and erection services of pre-fabricated buildings). 3. The applicant has further stated as under: that they had placed an order for supply of the PEB with M/s. Shree Steel Building Technology; that consequent to supply of the PEB, the supplier raised Tax Invoice (E-Invoice) for 1,11,06,750/- (supply of Rs. 94,12,500/- + CGST Rs. 8,47,125/- + SGST Rs. 8,47,125/-); that they have made the payment for the said supply except 5% of the contract value as per payment terms; that the installation of a 10 Ton Crane in the PEB....

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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).