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TUTOR COMP INFOTECH INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN S
Pet. Counsel
R. Krishna Iyer
Res. Counsel
---

Petitioner / Applicant

TUTOR COMP INFOTECH INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jul 27, 2022
Order No.

KER/143/2021

Citation

2022(7) TAXREPLY 6496
Original Order
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ORDER

1. M/s Tutor Comp Info Tech Private limited (hereinafter referred to as the applicant) is a company registered under the Companies Act, 1956 and a unit in the Infopark SEZ, Kakkanad. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under. 3. The applicant requested an advance ruling on the following: 3.1. Whether the (i) transaction between applicant and individual student on a one to one basis; and (ii) providing education up to Higher Secondary School; falls under SI.No.66(a) of Notification No.12/2017 - Central T....

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

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

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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)].

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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.

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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 
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).