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Rule. 2. Ms. Chavan, the learned AGP for the Respondent-State waives service. By consent of learned Counsel for the parties, the Petition is taken up for hearing and disposal. By this Petition filed by the Petitioner under Article 226 of the Constitution of India, the Petitioner prays for quashing and setting aside the Orders dated 12 December 2019 and 31 December 2019, being Exhibit ‘D’ and Exhibit ‘E’, respectively, to the Petition. 3. When this matter was on...
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GITEC-IGIP GMBH, COLOGNE GERMANY AND OTHERS


(Authority for Advance Ruling, Tamilnadu | Jan 31, 2022)

Tvl. GITEC-IGIP GmbH, Cologne, Germany, having correspondence address at No. 131/9, Moti Towers 4th Floor, Kandanchavadi, Old Mahabalipuram Road, Perungudi, Chennai 600 096, is the Lead Partner of GITEC-IGIP GmbH, Cologne Germany and GITEC-IGIP India Pvt Ltd., Jaipur, India in Joint Venture with Mukesh & Associates, Salem, India and N. K. Buildcon Pvt Ltd., Jaipur India. (hereinafter called the 'Applicant). The applicant is not registered under the provisions of GST. They have sought ...
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SHANMUGA DURAI


(Authority for Advance Ruling, Tamilnadu | Jan 31, 2022)

Tvl. SHANMUGA DURAL No. 24/14, RAMANATHAN STREET, T. NAGAR, CHENNAI-600017(hereinafter called the Applicant) are registered under GST with GSTIN33AAQPS8495K1ZO.The applicant has sought Advance Ruling on the following questions: 1. Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent? 2. If so, what is the relevant section or rule or provision in GST law under which the partner of the f...
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CHENNAI WATER DESALINATION LIMITED


(Authority for Advance Ruling, Tamilnadu | Jan 31, 2022)

Tvl. Chennai Water Desalination Plant Limited, No.30A, South Phase, 6th cross, Guindy, Chennai-600032 (hereinafter called the Applicant) are registered under GST with GSTIN 33AACCC6640F1Z1. The applicant has sought Advance Ruling on the following questions: 1. Whether GST is applicable on supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB) a Government Authority; 2. Ruling i...
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ROTARY DISTRICT 3231


(Authority for Advance Ruling, Tamilnadu | Jan 31, 2022)

Tvl. ROTARY DISTRICT 3231, No. 59, ANANDHAM STREET, AMBALAL SCAN CENTRE, 1ST FLOOR, GREEN RICH CITY, VELLORE-632004. (Hereinafter called the Applicant) are registered under GST with GSTIN33AADTR2290L1ZB.The applicant has sought Advance Ruling on the following questions: 1. The amount collected by rotary is pooled together only for the sole purpose of charity and humanitarian activities for the most needed ones and requisite meeting and administration expenses without any profit motive. As...
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ROCHEM SEPARATION SYSTEMS INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | Jan 31, 2022)

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s ROCHEM SEPARATION SYSTEMS INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following question. 1. What is applicable rate of GST on supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/Indian Coa...
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THE POONA CLUB LIMITED


(Authority for Advance Ruling, Maharashtra | Jan 31, 2022)

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. The Poona Club Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether membership fee collected from members at the time of giving membership is liable to tax under CGST/SGST Act? 2. Whether th...
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By this common order, all the Writ Petitions are being disposed. Since a common order is being passed in all these Writ Petitions, I have summarized the submissions of the learned counsel for the respective petitioners and the learned counsel for the respondents in the succeeding paragraphs upto paragraph No.149. Discussion for arriving at the conclusion starts from paragraph No.150 onwards. 2. These Writ Petitions pertain to the challenge to the cancellation of GST Registrations issued t...
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C.M.No.4459/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. In pursuance to the order dated 27th January, 2022, Mr.Ankur Garg, Commissioner, Delhi, GST has joined the proceedings by way of an online video link. W.P.(C) No.1559/2022 Mr.Ankur Garg admits that the impugned show-cause notice dated 11th November, 2021 contains no fact or reason. He also agrees that the impugned show-cause notice is not supported by a...
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1. The matter has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the letter dated 31st December, 2020 issued by the Respondents whereby Respondents had directed the Bankers of the Petitioner Company to Freeze and/or provisionally attach the bank accounts of the Petitioner. Petitioner also seeks a direction to the Respondents to release/de-freeze the bank accounts. 3. Learned counsel for the Petitioner submits that Section 83(2) of the...
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18
May
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S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).