By G.G. Goyal | Chartered Accountant
C.B. Thakar | Advocate
I. NOTIFICATIONS1. Extension of due dates for filing returns and tax payment [Notification No. 05/2022 – Central Tax – and Notification No. 06/2022- Central Tax- dated 17th May, 2022.]: The Government has issued the above notifications whereby the due dates for furnishing return in form GSTR-3B for April, 2022 is extended till 24th May, 2022, and similarly, the date for depositing tax in form GST-PMT-06 for April, 2022 (under QRMP Scheme) is extended till 27th May, 2022.
II. ADVANCE RULINGS8 M/s. KPC Projects Ltd. [GST-ARA-66/2021-22/B-58 dated 4th May, 2022]Works Contract Service vis-à-vis rate of tax The Applicant has participated in an online global e-tender floated by Uttar-Pradesh Rajkiya Nirman Nigam Ltd. (UPRNN) to construct 228 staff quarters in Mumbai. The staff quarters were for the employees of Employee State Insurance Corporation (ESIC), Government of India. From the facts it appears that the ESIC has awarded contract to UPRNN and UPRNN has in turn appointed sub-contractor by the above e-tender. The contention of the Applicant was that the transaction is providing Works Contract Service as defined in Section 2(119) of the CGST Act, 2017. The Applicant further submitted that; the tax rate will be 12% in light of Entry at Sr. No. 3(vi) of Notification 11/2017- Central Tax (Rate) dated 28th June, 2017. It was further submitted that, the work to be done by applica
