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SUTHERLAND MORTGAGE SERVICES INC.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD.S
SENIL A K RAJAN
Pet. Counsel
K. Sivarajan
Res. Counsel
---

Petitioner / Applicant

SUTHERLAND MORTGAGE SERVICES INC.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 7, 2021
Order No.

KER/96/2021

Citation

2021(5) TAXREPLY 4492
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ORDER

1. M/s. Sutherland Mortgage Service Inc, 5th Floor, 1, Technopolis, Cochin Special Economic Zone, Kakkanad, Ernakulam - 682037 (hereinafter referred to as the applicant) is an Indian branch of M/s. Sutherland Mortgage Service Inc, USA. (hereinafter referred to as “SMSI, USA”) The Applicant is registered under Goods and Services Tax in the State of Kerala and are holders of GSTIN 32AARCS6969G1ZQ. 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 KGST 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 KGST Act, Rules and the notifications issued there under. BRIEF FACTS OF THE CASE: 3. The applicant is primarily engaged in the business of....

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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)].

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28 May

☑ Monthly | GSTR-11

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