Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

M/S. UTTARAKHAND FOREST DEVELOPMENT CORPORATION
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Anand Singh Rawat
Res. Counsel
Manish Mishra

Petitioner / Applicant

M/S. UTTARAKHAND FOREST DEVELOPMENT CORPORATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date May 29, 2020
Order No.

02/2020-21

Citation

2020(5) TAXREPLY 2516
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Uttarakhand Forest Development Corporation, 73-Nehru Road, Dehradun, Uttarakhand (here in after referred to as 'the applicant*) is registered with the GSTN having Registration No. 05AAALU0009M0ZG and seeking advance ruling on the following questions in terms of Notification no. 13/2017-Central Tax (Rate) dated 28.06.2017: a. Whether a person, unregistered with GST, providing road transport services by his own truck as GTA for RCM under GST; b. Will issuance of E-way bill, Form 2.1 & 3.3 by or to road transporter who is unregistered with GST, providing road transport services by his own truck, be treated as consignment note for GST-RCM purposes; c. Whether a person, unregistered with GST providing road transport services by hiring trucks from third party, to applicant, will be treated as GTA for RCM ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
16
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

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

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)).