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143
Results
The authority ruled that the applicant is not entitled to claim Input Tax Credit (ITC) on the Integrated Goods and Services Tax (IGST) paid for imported machinery when the Bill of Entry is not in the ..... Subscribe to Read more
The advance ruling clarified that for leasing out commercial property, GST is payable by the registered service provider (the building owner) under the forward charge mechanism, unless expressly shift..... Subscribe to Read more
The court addressed a rectification application under Sections 102 and 97 of the CGST and APGST Acts regarding a prior ruling on GST charges for ship-related equipment. It held that specifying IGST ra..... Subscribe to Read more
The court held that the Natural Fibre Composite (NFC) board manufactured using primarily natural fibers such as rice husk and coconut shell powder, along with additives including PVC resin as a bindin..... Subscribe to Read more
The court ruled that the tender work involving habitability upgradation on a naval ship does not qualify as *maintenance, repair, or overhaul* (MRO) services under Entry 25(ib) of Notification No. 11/..... Subscribe to Read more
The Authority for Advance Ruling held that the export of processed frozen shrimps (HSN 0306) packed in pre-packaged and labelled form, including individual printed or plain pouches/boxes further packe..... Subscribe to Read more
The court ruled that the supply of goods procured by the Singapore-based applicant from an Indian company undergoing liquidation cannot be treated as a zero-rated supply under Section 16 of the IGST A..... Subscribe to Read more
The authority held that inputs used by the applicant in shipbuilding attract GST at 5% only if they qualify as integral parts of goods under headings 8901 to 8907, as per Entry No. 252 of Schedule-I o..... Subscribe to Read more
TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED
(Authority for Advance Ruling, Andhra Pradesh | May 9, 2024)
The ruling held that liquidated damages (penalties) recovered by the applicant from contractors or suppliers for breach or non-performance of contract within the stipulated period are subject to GST. ..... Subscribe to Read more
GREATER VISAKHAPATNAM SMART CITY CORPORATION LIMIT..
(Authority for Advance Ruling, Andhra Pradesh | May 2, 2024)
The court ruled that the supply of treated (recycled) sewage water by the city-level special purpose vehicle to industries falls under the exemption category specified at Serial No. 99 of Notification..... Subscribe to Read more
Jun
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 -
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).