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TaxReply India Pvt Ltd

SWAN LNG PVT. LTD
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND TORAWANE
SEEMA ARORA
Pet. Counsel
Paresh Dave
Res. Counsel
---

Petitioner / Applicant

SWAN LNG PVT. LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date May 9, 2022
Order No.

GUJ/GAAAR/APPEAL/2022/06

Citation

2022(5) TAXREPLY 5853
Original Order
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ORDER

1. M/s. Swan LNG Pvt. Ltd., Ahmedabad (‘the appellant’ for short) has entered into a Concession Agreement dated 18th October, 2017 with the Gujarat Maritime Board and Government of Gujarat for development, construction, operation and maintenance of Liquefied Natural Gas (‘LNG’) Port with a Floating Storage and Regasification Unit (‘FSRU’) facility near Jafrabad, Gujarat, on Build, Own, Operate and Transfer basis.  As a part of developing the LNG Port and FSRU facility, the appellant is developing an Import Terminal for FSRU near the village Bhankodar, near Jafrabad, Gujarat. After development of the said Import Terminal, the appellant intends to provide LNG re-gasification service to prospective customers. 2. The applicant had raised following questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax: (1) Whether in terms of Section 17 of the CGST Act, 2017 read with GGST....

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25 May

☑ Monthly | PMT-06

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 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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