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TRUE SOLAR PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

YAMINI SARANGI
Pet. Counsel
Jiban Pradhan
Res. Counsel
---

Petitioner / Applicant

TRUE SOLAR PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Dec 18, 2024
Order No.

Order No. 03/Odisha-AAAR/Appeal/2024-25

Citation

2024(12) TAXREPLY 12163
Original Order
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ORDER

BRIEF FACTS OF THE CASE: (At the outset we would like to make it clear that the provisions of Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in pari materia and have same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the OGST Act.) 1.0 M/s True Solar Private Limited bearing GSTIN 21AAFCT6970J1Z4, (herein after referred to as applicant) having principal place of business at Plot No. 4071/B, Samantaray Colony, Ravi Talkies Road, Bhubaneswar, Odisha-751002 is engaged in supply of goods and Services. The applicant has filed an application for Advance Ruling (GST ARA-01) on 24.05.2023. 2.0 The Applicant has sought ruling in respect of the following question: “whether leasing of electric vehicles (E-Bik....

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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

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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

☑ 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

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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

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