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34
Results
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 clarified that the handover of building and civil structures, including railway siding, constructed by the applicant on leased government land to a new lessee for consideration does..... Subscribe to Read more
UNIVERSAL MEP PROJECTS & ENGINEERING SERVICES LTD.
(Authority for Advance Ruling, Odisha | Jul 12, 2024)
The advance ruling clarified the applicable GST rate on price escalation invoices to be issued for works contract services executed before 18.07.2022. Although the original contract services were invo..... Subscribe to Read more
The Authority held that the first question regarding whether the vehicle owner/supplier can charge GST on rental/hiring services under the forward charge mechanism, despite the service being exempt, w..... Subscribe to Read more
The applicant sought an advance ruling on whether GST is payable on stamp duty and registration fees for registering a mining lease deed, claiming exemption under a notification granting nil tax on go..... Subscribe to Read more
UTKAL COAL MINING INDIA PRIVATE LIMITED (UCMIPL)
(Authority for Advance Ruling, Odisha | May 17, 2024)
The ruling held that the transportation services of coal from the stockyard at the mine to the railway siding or designated delivery points, provided under a mine developer and operator agreement, fal..... Subscribe to Read more
The advance ruling held that the *deposit work* and associated 6% supervision charges undertaken by the Applicant, related to electrical infrastructure construction or modification for consumers, are ..... Subscribe to Read more
The advance ruling held that the combined transaction involving sale of land and construction of duplexes on the same land, executed through two separate agreements, constitutes a single taxable suppl..... Subscribe to Read more
The ruling held that the applicant's service of re-gasifying Liquefied Natural Gas (LNG) owned by its GST-registered customers qualifies as *job work* under Section 2(68) of the CGST Act, 2017. The pr..... 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).