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SH. RAHUL SHARMA, M/S. LOCAL CIRCLES INDIA PVT. LTD vs. M/S. TANYA ENTERPRISES
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Rajesh Popli
Renu Bharara
Sahihe Alam

Petitioner / Applicant

SH. RAHUL SHARMA, M/S. LOCAL CIRCLES INDIA PVT. LTD
Respondent M/S. TANYA ENTERPRISES
Court

NAA (National Anti Profiteering Authority)

Date May 19, 2020
Order No.

28/2020

Citation 2020(5) TaxReply 2475
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ORDER

ORDER 1. This Report dated 24.09.2019 has been received from the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s. Vini Cosmetics Pvt. Ltd. had not passed on the benefit of tax reduction from 28% to 18% w.e.f. 15.11.2017 on “Fogg Deo Fougere BX 150 ml” which was supplied to M/s. Big Bazaar, Inderlok on 09.11.2017 under Purchase Order (PO) No. 81149976814 with MRP of ₹ 299/- and on 19.12.2017 under PO No. 8115259654 with the same MRP of ₹ 299/- 2. The DGAP had issued Notice under Rule 129 (3) of the CGST Rules, 2017 on 10.04.2019 to M/s. Vini Cosmetics Pvt. Ltd., to submit his reply as to whether he admitted that th....
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13 Sep

☑ Monthly | GSTR-5

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

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

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

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

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

25 Sep

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PMT-06 Monthly tax payment for Aug 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 
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(Notification No.85/2020 - CT)
 
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☑ Monthly | GSTR-11

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