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TaxReply India Pvt Ltd

THYSSENKRUPP INDUSTRIAL SOLUTIONS (INDIA) PRIVATE LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
S.l. Kapadia
Rajesh
Lalitha Vishwanath
Res. Counsel
---

Petitioner / Applicant

THYSSENKRUPP INDUSTRIAL SOLUTIONS (INDIA) PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jan 29, 2025
Order No.

GUJ/GAAR/R/2025/01 (In Application No. Advance Ruling/SGST&CGST/2023/AR/29

Citation

2025(1) TAXREPLY 12363

Original Order
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ORDER

Brief facts: Thyssenkrupp Industrial Solutions (India) Private Limited, 4th floor A-401, 4th floor, Star Residency, Vasna Bhayli Road, Bhayli, Vadodara, Gujarat 391410 now known as Thyssenkrupp Uhde India Private Limited] is engaged in Engineering, Procurement and Construction (‘EPC’) jobs, as well as Engineering, Procurement and Construction Management services in the areas of Ammonia Storages, Nitric Acid, Urea, DMT etc. and is also involved in the setting up of Chlor Alkali plants, Hydrogen plants, Nitric Acid plants etc.. Their GST registration number is 24AAACU1416H1ZS. 2. The applicant is before the authority stating the following viz: 2.1 M/s. Indian Oil Corporation Limited (Refinery Division), P. O. Jawahar Nagar, Vadodara, Jawahar Nagar PIN 391320 [ for short - ‘IOCL’] invited bids for execution of EPC package (EPCC-09) for Catalytic De-Waxing Unit (‘CDWU’) for its Petrochemical and Lube Integration Project (‘LuPech&rsqu....

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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

☑ 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).