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M/S. K.M. TRANS LOGISTICS PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

RAKESH KUMAR SHARMA
PREETAM B.YASHVANT
Pet. Counsel
Alok Kumar Kothari
Res. Counsel
Na

Petitioner / Applicant

M/S. K.M. TRANS LOGISTICS PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Nov 20, 2019
Order No.

RAJ./AAAR/05/2019-20

Citation

2019(11) TAXREPLY 1241
Original Order
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ORDER

(Proceedings under Section 101 of the Central GST Act, 2017 read with section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as 'the CGST Act') read With Section 100 of the Rajasthan GST Act, 2017 (hereinafter also referred to as ‘the RGST Act') by M/s. K.M. Trans Logistics private Limited, Jaipur, Rajasthan (hereinafter also referred to as ‘the Appellant') against the Advance Ruling No. RAJ/AAR/2019-20/ 19, dated 29.08.2019 BRIEF FACTS OF THE CASE 3.1 The appellant....

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GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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

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

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GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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GSTR-3B for the m/o May 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 May 2025 [Return by OIDAR Service Providers - Rule 64.]

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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 -  

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(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)).

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