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The Authority for Advance Ruling held that the applicant’s service of leasing goods transport vehicles/trucks combined with logistics management, including maintenance and supervision, does not qual..... Subscribe to Read more
The advance ruling determined that the applicant’s pure labor services for construction of flats are not exempt under Entry No. 10 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, si..... Subscribe to Read more
The advance ruling clarified that under Rule 86B of the CGST Rules, 2017, a partnership firm is subject to restrictions on utilizing input tax credit (ITC) if its monthly taxable turnover exceeds Rs. ..... Subscribe to Read more
PSB TRADERS (M/S. PAARAGIRI BALARAMAN NAGARAJESWAR..
(Authority for Advance Ruling, Tamilnadu | May 9, 2025)
The Advance Ruling clarified several GST-related queries concerning silver products and associated business practices. It ruled that barter exchanges in B2B transactions, such as exchanging silver scr..... Subscribe to Read more
The authority rejected the application for advance ruling because the same issue on availment of input tax credit (ITC) relating to construction and furnishing of a commercial building for rental serv..... Subscribe to Read more
The advance ruling determined that leasing or renting a goods carriage vehicle to a Goods Transport Agency (GTA) constitutes a taxable supply under GST. However, per Notification No. 12/2017-CT (Rate)..... Subscribe to Read more
The court ruled that the supply of components for a rooftop solar power plant together with its erection constitutes a composite supply of the nature of a works contract under GST, as the entire insta..... Subscribe to Read more
SUNANDA ENVIROMENTAL INTERNATIONAL PRIVATE LIMITED
(Authority for Advance Ruling, West Bengal | May 8, 2025)
The authority ruled that certain contracts involving only services—such as operation and maintenance of secure servers, water quality labs, consultancy for project management, and upkeep of mobile a..... Subscribe to Read more
The authority ruled that GST is payable on construction services provided by the applicant to prospective clients, whether payment is made as a lump sum or periodically, at the applicable SAC 9954 wit..... Subscribe to Read more
CRIMSON DAWN APARTMENT OWNERS WELFARE ASSOCIATION
(Authority for Advance Ruling, Tamilnadu | May 7, 2025)
The court held that the corpus or sinking fund collected by a resident welfare association from its members for future capital expenditures like painting and major repairs constitutes a supply of serv..... 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).