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TaxReply India Pvt Ltd

KEI INDUSTRIES LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Priyanka Kalwani
Devanshi Sharma
Res. Counsel
---

Petitioner / Applicant

KEI INDUSTRIES LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 21, 2025
Order No.

GUJ/GAAR/R/2025/06 (In Application No. Advance Ruling/SGST & CGST/2024/AR/12)

Citation

2025(3) TAXREPLY 12845

Original Order
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ORDER

Brief facts: M/s KEI Industries Limited, 209, 212/3, 217/1, NH No. 8, Jetalpur, Daskroi, Ahmedabad, Gujarat 382426 (for short - โ€˜applicantโ€™) is engaged in the manufacture and supply of Extra-High Voltage (EHVโ€™), Medium Voltage (MVโ€™) and Low Voltage (LV) power cables. The applicant has collaborated with M/s Brugg Kabel AG, a Swiss company, to upgrade its technology to manufacture EHV cables up to 400 KV. The applicant is registered with the department and their registration No. is 24AAACK0251C1ZD. 2. Briefly, the technical details as submitted by the applicant are as under: that presently they manufacture EHV cables using Continuous Catenary Vulcanization (CCV) process; they are in the process of setting up a new manufacturing plant in Gujarat for making HV/EHV cables using the Vertical Continuous Vulcanization (VCV) process; that while insulation of cable cores in CCV process happens in horizontal heating tubes, in VCV lines, the p....

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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 
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(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)).