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TaxReply India Pvt Ltd

J.K. SNACKS INDUSTRIES
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

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

Petitioner / Applicant

J.K. SNACKS INDUSTRIES
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Jul 20, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/27

Citation

2021(7) TAXREPLY 5361
Original Order
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ORDER

At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal has been filed under Section 100 of the CGST Act, 2017 and GGST Act, 2017 by M/s. J. K. Snacks Industries (hereinafter referred to as the ‘Appellant’) against the Advance Ruling No. GUJ/GAAR/R/78/2020 dated 17.09.2020. 3. The appellant has raised the following questions for advance ruling in the application for Advance Ruling file....

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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)].

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

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

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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).

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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.

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

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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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