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TaxReply India Pvt Ltd

SURAT MUNICIPAL CORPORATION
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

SURAT MUNICIPAL CORPORATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2020
Order No.

GUJ/GAAR/ADM/2020/120

Citation

2020(12) TAXREPLY 3980
Original Order
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ORDER

M/s. Surat Municipal Corporation (SMC), Muglisara, Surat-395003 is a Municipal Corporation and having a GSTIN: 24AADCS3108B1Z2, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the GGST Act. 2. M/s. The SMC is a Local Self Government governed by the Gujarat Province Municipal Act, 1949 (GPMC Act). The GPMC Act has laid down the Statutory / Obligatory and Discretionary Duties to be undertaken by the SMC under Sec 63 (1) and 66 of the GPMC Act. As a part of their Obligatory Duty, they had entrusted the work of “Design and Comprehensive Consultancy Service from Concept to Completion of a State of Art Office Building at T. P. 6 (Majura-Khatodara), F. P. No. 235, Ring Road, Surat to M/s. INI Design Studio Pvt. Ltd. Now, there had been a dispute between said Contractor and the SMC about applicability of GST on the said Contract. SMC....

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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

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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 -  

A) Fixed Sum Method OR 
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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).