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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. UNICHARM INDIA PVT. LTD. AND APOLLO HOSPITALS ENTERPRISE LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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Neelam Kapur
COUNSEL
K.gurumurthy
Vivek Singh

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS

Respondent UNICHARM INDIA PVT. LTD. AND APOLLO HOSPITALS ENTERPRISE LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jun 26, 2019
Order No.

43/2019

Citation 2019(6) TaxReply 1045
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ORDER

1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, the Applicant No. 1 vide his letter dated 03.08.2018, addressed to the Member (Budget),Central Board of Indirect Taxes and Customs (CBIC), informed that the prices of “Sanitary Napkins” hereinafter referred to as “the product” were not reduced by the Respondent No. 1 and Respondent No. 2, despite reduction in the rate of GST on the said product from 12% to Nil w.e.f. 27.07.2018. 2. The above issue was examined by the Standing Committee on Anti-profiteering in its meeting held on 06.09.2018, wherein it was decided, to refer the matter to the Directorate General of Anti-Profiteering (DGAP) to initiate detailed investigation in the matter and collect evidence necessary to determine whether the benefit of reduction in the rate of GST on supply of the products had been passed on by the Respondents to the recipients. 3. An Application dated 02.08....
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10 Dec

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-1

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

Last date to file GSTR-9 / GSTR-9C for FY 2023-24.