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133
Results
PASHCHIMANCHAL VIDYUT VITRAN NIGAM LIMITED
(Authority for Advance Ruling, Uttar Pradesh | Aug 1, 2024)
The Authority for Advance Ruling held that the undertaking of deposit works by the distribution licensee qualifies as a supply under Section 7 of the CGST Act. For the first method, where consumers ar..... Subscribe to Read more
UTTAR PRADESH POWER TRANSMISSION CORPORATION LIMIT..
(Authority for Advance Ruling, Uttar Pradesh | Jun 12, 2024)
The Authority for Advance Ruling held that when an electricity transmission company supervises installation of electric lines, while the entire cost of materials and execution is borne by the recipien..... Subscribe to Read more
The Authority for Advance Ruling held that the non-edible neem oil produced by the applicant is correctly classified under HSN code 1515 (fixed vegetable oils) and not under Chapter 31 (fertilizers), ..... Subscribe to Read more
The Authority for Advance Ruling held that when an electricity distribution company supervises installation of power lines where the customer arranges materials and contractors independently, GST is p..... Subscribe to Read more
The Authority for Advance Ruling, Uttar Pradesh, held that the product *Sleeping Bag Mk-4 Large,* made entirely of 100% quilted cotton textile material per specified defense standards, falls under GST..... Subscribe to Read more
The Advance Ruling held that the supply of vouchers by the applicant, who is a trader purchasing and reselling gift and prepaid vouchers, constitutes a taxable supply of goods under GST. Unlike issuer..... Subscribe to Read more
The Authority for Advance Ruling (UP) held that the sale of residential units in Phase IV of the housing project without issuance of a completion certificate or occupancy certificate by the competent ..... Subscribe to Read more
The authority ruled that the transfer of leasehold rights in a long-term industrial plot by the applicant constitutes the supply of a service, not the sale of immovable property, under GST law. Theref..... Subscribe to Read more
The court ruled that the transfer of leasehold rights in respect of the land allotted by the Noida Authority constitutes a *supply* under Section 7 of the CGST Act, 2017, and is therefore subject to G..... Subscribe to Read more
The Authority for Advance Ruling ruled that sterilization reels and pouches used by medical device companies are not classified as pharmaceutical products under HSN 300590, as they are packing materia..... 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).