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M/S. CHOWGULE INDUSTRIES PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

P VINITHA SEKHAR
A.A.CHAHURE
Pet. Counsel
Kishor Bandekar
Res. Counsel
Na

Petitioner / Applicant

M/S. CHOWGULE INDUSTRIES PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 26, 2019
Order No.

GST-ARA-18/2019-20/B-121

Citation

2019(12) TAXREPLY 1114
Original Order
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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Chowgule Industries Private Limited, the applicant, seeking an advance ruling in respect of the following question. Whether the applicant is entitled to avail Input tax credit charged on inward supply of Motor Vehicle which are used for Demonstration purpose in the course of business of supply of Motor Vehicle as input tax credit on capital goods and whether the same can be utilised for payment of output tax payable under this Act. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a refere....

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25 May

☑ 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 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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