Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

TARA GENSET ENGINEERS
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

ANURAG MISHRA
RAMESHVAR MEENA
Pet. Counsel
Pankaj Rayal
Res. Counsel
Deepak Brijwal

Petitioner / Applicant

TARA GENSET ENGINEERS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Oct 31, 2022
Order No.

11/2022-23

Citation

2022(10) TAXREPLY 6609
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Tara Genset Engineers (Regd.), Lane No. 1, Dhoran Khas, Phase No. 1, Street No. 2, Dehradun, Uttarakhand-248001 (herein after referred to as the “applicant”) and registered with GSTIN 05AAJFT8968K1ZC under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. In the application dated 29.09.2022, the applicant submitted that:- (a) That they are a partnership firm in the business of Renting of DG Set to various customers in different Districts of Uttarakhand and has entered into agreement with them to Install diesel Generator on hire basis for rent with reimbursement of diesel cost on usages of the DG Set and have been discharging the Tax @ 18 % (CGST @ 9% + SGST @ 9%) on DG Set hiring charges plus on ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
10
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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

13 Jun

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).