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TESTMESURES SPHEREA SOLUTIONS PRIVATE LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M.P.RAVI PRASAD
KIRAN REDDY T
Pet. Counsel
---
Res. Counsel
Nikhil Jain

Petitioner / Applicant

TESTMESURES SPHEREA SOLUTIONS PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Dec 2, 2022
Order No.

KAR ADRG 46/2022

Citation

2022(12) TAXREPLY 6670
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Testmesures Spherea Solutions Private Limited (herein after referred to as “Spherea India”), No.20, 4th Floor, Vishnu Towers, 9th Cross, ITI Layout, J.P. Nagar, 1st Phase, Bengaluru-560078 (hereinafter referred to as The applicant), having GSTIN 29AAGCT8942B1Z4 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Private Limited Company registered under the provisions of CGST/KGST Act 2017 and is a wholly owned subsidiary of Spherea Test & Services (herein after referred to as “Parent Company”). The parent company sold two equipment (Test benches for aeronautics cases) to their customer in India and....

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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

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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

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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 
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(Notification No.85/2020 - CT)
 
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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).