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ST. THOMAS HOSPITAL
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD.S
SENIL A K RAJAN
Pet. Counsel
Tony .m.p
Res. Counsel
---

Petitioner / Applicant

ST. THOMAS HOSPITAL
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 26, 2021
Order No.

KER/108/2021

Citation

2021(5) TAXREPLY 4502
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ORDER

M/s. ST. Thomas Hospital (hereinafter referred to as the applicant) is a healthcare project managed by Catholic Archdiocese of Changanassery and is a Charitable Trust registered under Section 12A of Income Tax Act, 1961. The applicant is engaged in provision of Health Care Services to both inpatients and out patients. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under. 3. BRIEF FACTS OF THE CASE: 3.1. The applicant has a multi-specialty hospital providing health care services with professionals like doctors, nursing staff, lab technicia....

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10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

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

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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 -  

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28 May

☑ Monthly | GSTR-11

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