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CROWN EXPRESS DENTAL LAB vs. THECO INDIA PRIVATE LIMITED
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
Archana Singh
Vijay Pandey
Anwar Ali
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George Abraham
Amish Jha

Petitioner / Applicant

CROWN EXPRESS DENTAL LAB

Respondent THECO INDIA PRIVATE LIMITED
Court

NAA (National Anti Profiteering Authority)

Date Nov 28, 2018
Order No.

15/2018

Citation 2018(11) TaxReply 317
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ORDER

1. This investigation Report dated 30.08.2018 has been received from the Applicant No. 2 i.e. Director General of Anti-Profiteering (here-in- after referred to as the DGAP) on 31.08.2018 under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The facts of the present case, in brief, are that the Standing Committee on Anti- profiteering had recommended an investigation on an application dated 06.02.2018 (Annexure-2) filed by the Applicant No. 1 relating to the purchase of (i) Lava CNC 240 Milling Machine with accessories and (ii) Lava Materials Approved Sintering Furnace D664 (here-in- after referred to as the items), under Rule 128 of the CGST Rules, 2017, against the above Respondent. The Applicant No. 1 had stated in his application that he had purchased the above two items from the Respondent which were imported from Germany. The above Applicant had also stated that though the Respondent had quoted price of ₹ 59,06,000/- with additional 2% Central Sales T....
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10 Dec

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GSTR-7 for the m/o Nov 2024 (For TDS Deductors u/s 51 - Section 39(3)).

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GSTR-8 for the m/o Nov 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Dec

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GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Dec

☑ Monthly | GSTR-5

GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Dec

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Dec

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Nov 2024 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 Dec

☑ Monthly | GSTR-11

GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Dec

☑ Annual | GSTR-9

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