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KWALITY AUTO SERVICES
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

RAJESWARI. R. NAIR
ABDUL LATHEEF
Pet. Counsel
---
Res. Counsel
Deepa Praveen

Petitioner / Applicant

KWALITY AUTO SERVICES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jun 27, 2023
Order No.

KER/27/2023

Citation

2023(6) TAXREPLY 9101
Original Order
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ORDER

1. Kwality Auto Services, N.H. 47 Byepass, Vyttila. PO, Kochi (herein after referred to as "the applicant") is a retail dealer of Hindustan Petroleum Corporation Ltd and is engaged in the sales of petrol and petroleum products. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1. The admissibility of input tax credit of tax paid on inward supply of services by way of License Fee Recovery (LFR) on leasing of pumps along with the equipment. 3.2.....

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

30 Jun

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).