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GST Case Laws


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Court - AAAR ✔
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  11 Results

INDIAN OIL CORPORATION LIMITED


(Appellate Authority for Advance Ruling, Odisha | Jun 21, 2022)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2...

NBCC (INDIA) LIMITED


(Appellate Authority for Advance Ruling, Odisha | Mar 15, 2022)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2...

ASSISTANT COMMISSIONER, GST & CENTRAL EXCISE (M/S ..


(Appellate Authority for Advance Ruling, Odisha | Jul 27, 2021)

BRIEF FACTS OF THE CASE: 1.0. The Assistant Commissioner, CGST & Central Excise, Sambalpur 1 Division, At-Danipalli, PO- Budharaja, Dist-Sambalpur (Odisha) (the Jurisdictional officer) has filed an appeal on dated 28.04.2021 under Section 100 of CGST Act, 2017 and under Section 100 of the OGST Act, 2017 in Form GST ARA 03 before the Appellate Authority for Advance Ruling, Odisha (hereinafter referred to as “AAAR”) against the Advance Ruling Order No. 06/ODISHA-AAR/202...
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Classification/Supply of Services

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Rates of Tax

NBCC (INDIA) LIMITED


(Appellate Authority for Advance Ruling, Odisha | Mar 19, 2021)

1.0. M/s NBCC (INDIA) Limited, Plot No. G/1, NBCC Imperia, New Govt Colony, Press Chhak, Bhubaneswar, Odisha-751017 (herein after referred to as the ‘Applicant’) having a GSTIN No. 21AAACN3053B1ZC, a Government of India Enterprises under the aegis of Ministry of Urban Development, Government of India, have filed an application on 17.01.2020 under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in Form GST ARA 01 before the Authority for Advance Ruling, Odish...
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Classification/Supply of Services

TELECOMMUNICATIONS CONSULTANTS INDIA LTD.


(Appellate Authority for Advance Ruling, Odisha | Sep 29, 2020)

1. BRIEFS FACTS OF THE CASE 1.1. M/s Telecommunication Consultants India Ltd. (hereinafter referred to as the “Applicant” or “ the Appellant” ) assigned with GSTIN 21AAACT0061H1Z0 having registered address at TCIL Bhawan, Greater Kailash-I, New Delhi-110048, had filed an application on 21.08.2018 under Section 97(1) of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 before the Authority for Advance Ruling, Odisha(...
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GST Exemption

PENGUIN TRADING AND AGENCIES LIMITED


(Appellate Authority for Advance Ruling, Odisha | Nov 5, 2019)

M/s Penguin Trading and Agencies Limited Room No 201 & 204, Maa Parvati Enclave, 2nd Floor, Station Road, Barbil, Odisha, Pin - 758035 (Here-in after referred as The Applicant ) filed an application before AAR Odisha on 24 05 2019 under Section 97 of the Odisha Goods and Service Tax Act 2017/CGST Act, 2017 seeking an advance ruling on rate of GST payable by them under Reverse Charge Mechanism on royalty paid to Government for mining of Iron Ore for the period July, 2017 to December 2018 ...

INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARC..


(Appellate Authority for Advance Ruling, Odisha | Jun 13, 2019)

Indian Institute of Science Education and Research, Berhampur (Appellant) has filed an appeal before AAAR, Odisha on 18.03.2019 aggrieved by advance ruling no 07/ODISHA-AAR/2018-19 dated 05.02.2019 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar under Section 100 of the Odisha Goods and Service Tax Act, 2017 /CGST Act, 2017. 2.0. The Appellant, holding valid registration certificate issued under the CGST Act, 2017 and OGST Act, 2017 bearing GSTIN 21AABA10...
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SERVICES (EDUCATION)

ARAVIND KUMAR AGRAWAL. PROPREITOR PROP: PRABHAT GU..


(Appellate Authority for Advance Ruling, Odisha | Jun 3, 2019)

Aravind Kumar Agrawal, Propreitor, Prabhat Gudakhu Factory (Appellant) has filed an appeal before AAAR, Odisha on 12.03.2019 aggrieved by advance ruling no 06/ ODISHA-AAR/ 2018-19 dated 05.02.2019 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR) under Section 100 of the Odisha Goods and Service Tax Act, 2017/CGST Act, 2017. 2.0. Aravind Kumar Agrawal, having GSTN 21AACHA8243B2Z2 is registered in Koraput Circle within the jurisdiction of State of Odis...
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TOBACCO

SUPER WEALTH FINANCIAL ENTERPRISES PRIVATE LTD.


(Appellate Authority for Advance Ruling, Odisha | Mar 5, 2019)

M/s. Super Wealth Financial Enterprises Private Ltd, Plot No-3198/5183, Gauri Vihar, Lewis Road, Bhubaneswar, Dist.-Khurda-752002, (Appellant) has filed an appeal before AAAR, Odisha on 07.12.2018 aggrieved by advance ruling no. 04/0DISHA-AAR/2018-19 dated 31.10.2018 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR) under Section 100 of the Odisha Goods and Service Tax Act, 2017 /CGST Act, 2017. 2.0. The Appellant having GSTN 21AAECS9864P1ZN ...

NATIONAL ALUMINIUM COMPANY LIMITED


(Appellate Authority for Advance Ruling, Odisha | Jan 21, 2019)

M/s. National Aluminium Company Limited (Appellant-I), aggrieved by the Advance Ruling No.02/ODISHA-AAR/18-19, dated 28.09.2018, pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR), has filed an appeal before AAAR, Odisha, on 05.11.2018, under Section 100 of the Odisha Goods and Services Tax Act, 2017 / CGST Act, 2017. Commissioner, CX & GST, Bhubaneswar (Appellant-II) has also filed an appeal against the said Advance Ruling No.02/ODISHA-AAR/ 18-19 dated 28.09.20...
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HEAVY METAL



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20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

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☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

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Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)