Governmental Authority or Local Authority? - Government of ...

Chamundeshwari Electricity Supply Corp must file GSTR-9 and GSTR-9C; not a "Governmental Authority" u/s 44.

February 27, 2023

Case Laws GST AAR

Governmental Authority or Local Authority? - Government of Karnataka holds 99.99% of equity in the Corporation - Chamundeshwari Electricity Supply Corporation Limited cannot be considered either as “Governmental Authority” or “Local Authority”. - The Applicant is not exempted from filing of Annual Return in Form GSTR-9 and Form GSTR-9C under the Second Proviso to Section 44 of the CGST and KGST Act. - AAR

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Governmental Authority or Local Authority? - Government of ...

Chamundeshwari Electricity Supply Corp must file GSTR-9 and GSTR-9C; not a "Governmental Authority" u/s 44.

February 27, 2023

Case Laws GST AAR

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