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M/S. DTL ANCILLARIES LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

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

Petitioner / Applicant

M/S. DTL ANCILLARIES LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jan 17, 2020
Order No.

GST-ARA-49/2019-20/B-10

Citation

2020(1) TAXREPLY 1143
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 was 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. DTL ANCILLARIES LIMITED, the applicant, seeking an advance ruling in respect of the following question: Section 54(3)(ii) allows the refund of credit accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Since we are providing the parts to railway supplies, does the notification No. 5/2017 - Central Tax (Rate) dated 28.06.2017 which bars the refund, applicable to our part supplied? Preliminary hearing in the matter was fixed on 02.01.2020. The applicant has submitted a letter dated 01.01.2020, and requested that they may be allowed to voluntarily withdraw their subj....

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24
May
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M
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F
S
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)).