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TaxReply India Pvt Ltd

SITARAM KUMHAR.
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHIPAL SINGH
AKHEDAN CHARAN
Pet. Counsel
Pankaj Malik
Res. Counsel
---

Petitioner / Applicant

SITARAM KUMHAR.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Apr 17, 2025
Order No.

RAJ/AAR/2025-26/01

Citation

2025(4) TAXREPLY 13296
Original Order
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ORDER

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”. The issue raised by M/s SITARAM KUMHAR, 18A, Kalyan Vihar, Nayla Road, Jaisinghpura Khor, JAIPUR-302027, Rajasthan (hereinafter “the applicant”) is fit to pronounce advance rul....

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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-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)].

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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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