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

ROYAL ENTERPRISE, (VINESH RANJITBHAI DESAI-TRADE NAME).
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Nirmit Bhavsar
Res. Counsel
---

Petitioner / Applicant

ROYAL ENTERPRISE, (VINESH RANJITBHAI DESAI-TRADE NAME).
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Apr 30, 2025
Order No.

GUJ/GAAR/R/2025/19 (In Application No. Advance Ruling/SGST&CGST/2024/AR/39)

Citation

2025(4) TAXREPLY 13307
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Brief facts: M/s. Royal Enterprise, 6/B, Arti Society, Opp. Madrasi Mandir, Maninagar, Ahmedabad [for short –‘applicant’] is registered under GST and their GSTIN is 24AFKPD7897P1ZK. 2. This application has been filed sans any details about their business activity, the supply they are engaged in, their inputs, etc. The application however, includes an undated and unsigned letter, wherein they have sought a ruling on the classification & rate of tax in respect of commodities viz D M Water, Distil Water & Conductive Water. 3. Personal hearing was granted on 24.04.2025 wherein Shri Nirmit Bhavsar, appeared on behalf of the applicant. On being asked during the course of personal hearing as to why the application should not be rejected in terms of the proviso to section 98(2) of the CGST Act, 2017, on the grounds of it being vague and incomplete, the authorized representative fairly admitted that their application lacks the requisite details. Disc....

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 :
  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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

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

☑ Monthly | GSTR-3B

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)
 
28 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

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