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

TATA POWER DELHI DISTRIBUTION LIMITED
(Authority for Advance Ruling, Delhi)

Hon'ble Judges:

ANUP KUMAR
LEKH RAJ
Pet. Counsel
Ritu Gupta
Res. Counsel
---

Petitioner / Applicant

TATA POWER DELHI DISTRIBUTION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Delhi

Date Jul 11, 2023
Order No.

01/DAAR/2023

Citation

2023(7) TAXREPLY 7613
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act” and “DGST Act” respectively) by M/s Tata Power Delhi Distribution Limited seeking advance ruling in respect of the following issue.- 1. Whether the input tax credit (ITC) for input and input services is available to the applicant in undertaking “consumer funded jobs”? 2. Whether input tax credit for the capital goods is available to the applicant in undertaking “consumer funded jobs” i.e. creating infrastructure for electricity distribution? 3. If it is held that the Applicant is eligible for ITC of tax paid on inputs and input services used in manner as stated in the application, then whether any amount of such ITC is required to be reversed under Section 17(2) of the CGST Act read with Rule 42 of the CGST Rules? 4. If it is hel....

Premium Content !

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

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
  Hide
14
Jun
S
M
T
W
T
F
S
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).