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The authority ruled that the option to pay GST at 12% with input tax credit on affordable residential apartments under Notification No. 11/2017 (item (ie)) applies only to those parts of a real estate..... Subscribe to Read more
MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY..
(Authority for Advance Ruling, Maharashtra | Apr 30, 2025)
The ruling clarified that various construction and related works undertaken by the transmission utility for dedicated consumers constitute taxable supply under GST. For shifting/height raising of tran..... Subscribe to Read more
CUMMINS TECHNOLOGIES INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra | Apr 30, 2025)
The authority ruled that the Exhaust After-Treatment System (ATS) used in motor vehicles, despite being a filtering and purifying apparatus for exhaust gases, cannot be classified under tariff heading..... Subscribe to Read more
The ruling affirms that GST is payable on areas provided free of cost—including additional area, amenities, parking, and stamp duty borne by the developer—to existing members under redevelopment a..... Subscribe to Read more
PPD PHARMACEUTICAL DEVELOPMENT INDIA PRIVATE LIMIT..
(Authority for Advance Ruling, Maharashtra | Apr 30, 2025)
The authority ruled that the company is not entitled to claim input tax credit (ITC) under Section 16(1) of the CGST Act on IGST paid for importing sample drugs used in clinical trials, as these drugs..... Subscribe to Read more
RAVINDRA NAVNATH SATPUTE (DEWOO ENGINEERS).
(Authority for Advance Ruling, Maharashtra | Mar 27, 2025)
The advance ruling held that renting out immovable property by the applicant to the State Government's Social Justice and Special Assistance Department for running a hostel for backward class girls co..... Subscribe to Read more
The Authority for Advance Ruling held that the employer's deduction of nominal amounts from employees’ salaries for food provided in the factory canteen constitutes a *supply of service* under GST a..... Subscribe to Read more
The Authority for Advance Ruling held that recoveries made by a company from its employees for providing canteen and bus transportation facilities constitute a taxable supply under GST, as these servi..... Subscribe to Read more
The Authority ruled that deductions of nominal amounts from employees' salaries for canteen and non-air-conditioned bus transportation facilities provided on factory premises constitute a *supply of s..... Subscribe to Read more
The ruling clarified that for an ongoing real estate project registered before April 1, 2019, where the original promoter exercised the one-time option under GST Notification No. 3/2019 to pay tax at ..... 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).