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M/S. SADGURU SEVA PARIDHAN PVT. LTD.
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

A.P.SURI
DEVI PRASAD KARANAM
Pet. Counsel
Saurabh Bagaria
Indrani Banerjee
Res. Counsel
Sushanta Saha

Petitioner / Applicant

M/S. SADGURU SEVA PARIDHAN PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Mar 19, 2020
Order No.

15/WBAAAR/Appeal/2019

Citation

2020(3) TAXREPLY 2602
Original Order
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ORDER

1. This Appeal has been filed by M/s. Sadguru Seva Paridhan Pvt. Ltd. (hereinafter referred to as SSPPL) on 20.12.2019 against Advance Ruling No. 33/WBAAR/2019-20 dated 11/11/2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR). 2. The appellant, holding GSTIN No.19AAGCS8830H1ZZ is a manufacturer of fusible interlining cloth, sought a ruling on whether the item is classifiable in Chapters 50 to 55 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as ‘the Tariff Act’) or under Heading 5903 of the Tariff Act.- 3. The WBAAR, in its Ruling No. 33/WBAAR/2019-20 dated 11.11.2019, while holding that fusible interlining cloth is classifiable under sub-heading 5903 of Tariff, has observed as follows : (i) In its Circular No. 24/Coated Fabric/88-CX.1 dated 02/09/1988, the CBEC came up with an answer by referring to the production process. The finished woven fabric passed....

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13 Jun

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 Jun

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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.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

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).