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Learned senior counsel for the petitioner has strenuously argued that the aspect of hardship has not been considered by the Tribunal and the High Court where the Tribunal required the petitioner to make payment of additional amount of ₹ 1.60 crores, over and above the amount of ₹ 2 crores already deposited by the petitioner. Though the pre-deposit amount at the rate of 7.5% was only about ₹ 1.23 crores in relation to the liability of ₹ 16.51 crores. We have examined the order pass...
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BHARAT OMAN REFINERIES LIMITED


(Appellate Authority for Advance Ruling, Madhya Pradesh | Nov 8, 2021)

1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MPGST Act are mirror image of each other except for certain specific-provisions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the CGST Act would mean a reference to the similar provisions under the MPGST Act and vice-versa. At places we may refer it as GST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service...
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PRAG POLYMERS


(Authority for Advance Ruling, Uttar Pradesh | Nov 8, 2021)

1. M/s Prag Polymers, B-1 & A-40/41, Talkatora Industrial Estate, Lucknow-226011, UP (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAVFP5915G1ZO. 2. The applicant is engaged in manufacture and supply of Railway Locomotive parts and Coach Parts as per Railways Drawings approved by RDSO. 3. The applicant has sought advance ruling on following question as per Form GST ARA-01 - Classification of Coach Work like DRIVER CAB AIR CONDIT...
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GEW (INDIA) PVT. LTD


(Authority for Advance Ruling, Karnataka | Nov 8, 2021)

M/s. GEW (India) Pvt. Ltd.,(herein after referred to as 'The Applicant') Unit No. 419A, Plot No.D-6, 4th, Wave Silver Tower, Sector 18, NOIDA, Gautam Buddha Nagar, Uttar Pradesh - 201301, having registered corporate office at G 301 to 305, Magapatta Mega Centre, Pune, Maharashtra - 411 028. An unregistered person have filed an application for Advance Ruling, vide user id 292100000297ARS, under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST A...
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1. The petition has been heard by way of video conferencing. : 2. By way of the present petition, Petitioner seeks directions to allow for rectification and to issue forms as per requisition of statutory forms for fourth quarter of the year 2016-17 read with CST rules and to allow the revision of returns for the same period in accordance with the DVAT Act and Rules. 3. Learned Counsel for the Petitioner submits that the Respondents are not allowing the Petitioner to rectify and correc...
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MEDHA SERVO DRIVES PRIVATE LIMITED


(Authority for Advance Ruling, Telangana | Nov 5, 2021)

1. M/s. Medha Servo Drives Private Limited, Sy No.780,781, Jodimetla X Roads, Chowdaryguda Village, Ghatkeshar, Korremula, Medchal - Malkajgiri, Telangana-500088 (GSTIN No. 36AABCM3917A1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is spec...
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HITECH PRINT SYSTEMS LIMITED


(Authority for Advance Ruling, Telangana | Nov 5, 2021)

1. M/s. Hitech Print Systems Limited, Plot no 153, Sitha Nilayam, Dwarakapuri Colony, Punjagutta, Hyderabad – 500 082, Telangana. (GSTIN No. 36AAACH2674N1Z9) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unl...
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MEGHA ENGINEERING & INFRASTRUCTURES LIMITED


(Authority for Advance Ruling, Telangana | Nov 5, 2021)

1. M/s. Megha Engineering & Infrastructures Limited, S-2, Technocrats Industrial Estate, Andhra Bank Road, Balanagar, Hyderabad Telangana, 500 037. (GSTIN No. 36AAECM7627A1ZO) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to an...
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INFOSYS LIMITED vs. THE DEPUTY COMMISSIONER OF SGST


(Telangana High Court | Nov 5, 2021)

Though W.P.No.616 of 2020 is not listed today, we have requisitioned the record of the said case, as the subject matter of the said writ petition is identical to that of W.P.No.527 of 2020 and this order will dispose of both W.P.Nos.527 and 616 of 2020. 2. Heard Mr. T.Sruyanarayana, learned counsel for the petitioner and Mr.L.Venkateshwar Rao, learned counsel representing Mr.K.Raji Reddy, learned Senior Standing Counsel for the Commercial Tax Department. 3. Issue relates to rejection ...
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KRISHNA LOGISTICS


(Authority for Advance Ruling, Telangana | Nov 3, 2021)

1. M/s. Sri Krishna Logistics 37-1-169-43/9, 401, Lakshmi Sai Residency Lambadi Donka, Near Power office, Ongole, Prakasam – 523 001 Andhra Pradesh (Un Registered) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimila...
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15
May
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F
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)).