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  14 Results

TRUE SOLAR PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Odisha | Dec 18, 2024)

Short Summary:
The Appellate Authority for Advance Ruling (AAAR), Odisha held that leasing electric vehicles (E-bikes) without operator constitutes a financial lease rather than an operating lease. The agreement sho..... Subscribe to Read more
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PIONEER BAKERS


(Appellate Authority for Advance Ruling, Odisha | Dec 18, 2024)

Short Summary:
The Appellate Authority for Advance Ruling (AAAR) Odisha, upon reviewing the matter after the High Court’s directive, held that the bakery’s supply of customized bakery products, handmade chocolat..... Subscribe to Read more
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GEETA RANI MOHANTY


(Appellate Authority for Advance Ruling, Odisha | Aug 22, 2024)

Short Summary:
The Appellate Authority for Advance Ruling (AAAR) rejected the appeal challenging the Odisha Authority for Advance Ruling's dismissal of an application concerning GST liability on stamp duty and regis..... Subscribe to Read more
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INDIAN OIL CORPORATION LIMITED


(Appellate Authority for Advance Ruling, Odisha | Jun 21, 2022)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2....
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NBCC (INDIA) LIMITED


(Appellate Authority for Advance Ruling, Odisha | Mar 15, 2022)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2....
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ASSISTANT COMMISSIONER, GST & CENTRAL EXCISE (M/S ..


(Appellate Authority for Advance Ruling, Odisha | Jul 27, 2021)

BRIEF FACTS OF THE CASE: 1.0. The Assistant Commissioner, CGST & Central Excise, Sambalpur 1 Division, At-Danipalli, PO- Budharaja, Dist-Sambalpur (Odisha) (the Jurisdictional officer) has filed an appeal on dated 28.04.2021 under Section 100 of CGST Act, 2017 and under Section 100 of the OGST Act, 2017 in Form GST ARA 03 before the Appellate Authority for Advance Ruling, Odisha (hereinafter referred to as “AAAR”) against the Advance Ruling Order No. 06/ODISHA-AAR/202....
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NBCC (INDIA) LIMITED


(Appellate Authority for Advance Ruling, Odisha | Mar 19, 2021)

1.0. M/s NBCC (INDIA) Limited, Plot No. G/1, NBCC Imperia, New Govt Colony, Press Chhak, Bhubaneswar, Odisha-751017 (herein after referred to as the ‘Applicant’) having a GSTIN No. 21AAACN3053B1ZC, a Government of India Enterprises under the aegis of Ministry of Urban Development, Government of India, have filed an application on 17.01.2020 under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in Form GST ARA 01 before the Authority for Advance Ruling, Odish....
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TELECOMMUNICATIONS CONSULTANTS INDIA LTD.


(Appellate Authority for Advance Ruling, Odisha | Sep 29, 2020)

1. BRIEFS FACTS OF THE CASE 1.1. M/s Telecommunication Consultants India Ltd. (hereinafter referred to as the “Applicant” or “ the Appellant” ) assigned with GSTIN 21AAACT0061H1Z0 having registered address at TCIL Bhawan, Greater Kailash-I, New Delhi-110048, had filed an application on 21.08.2018 under Section 97(1) of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 before the Authority for Advance Ruling, Odisha(....
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PENGUIN TRADING AND AGENCIES LIMITED


(Appellate Authority for Advance Ruling, Odisha | Nov 5, 2019)

M/s Penguin Trading and Agencies Limited Room No 201 & 204, Maa Parvati Enclave, 2nd Floor, Station Road, Barbil, Odisha, Pin - 758035 (Here-in after referred as The Applicant ) filed an application before AAR Odisha on 24 05 2019 under Section 97 of the Odisha Goods and Service Tax Act 2017/CGST Act, 2017 seeking an advance ruling on rate of GST payable by them under Reverse Charge Mechanism on royalty paid to Government for mining of Iron Ore for the period July, 2017 to December 2018 ....
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INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARC..


(Appellate Authority for Advance Ruling, Odisha | Jun 13, 2019)

Indian Institute of Science Education and Research, Berhampur (Appellant) has filed an appeal before AAAR, Odisha on 18.03.2019 aggrieved by advance ruling no 07/ODISHA-AAR/2018-19 dated 05.02.2019 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar under Section 100 of the Odisha Goods and Service Tax Act, 2017 /CGST Act, 2017. 2.0. The Appellant, holding valid registration certificate issued under the CGST Act, 2017 and OGST Act, 2017 bearing GSTIN 21AABA10....
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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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
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).