Case Law Details
In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka)
i. Since the Government of Karnataka holds 99.99% of equity in the Corporation, whether the Corporation is considered as ‘Governmental Authority’ or ‘Local Authority’?
Chamundeshwari Electricity Supply Corporation Limited cannot be considered either as “Governmental Authority” or “Local Authority”.
ii. Since the Corporation is fully owned by the Government of Karnataka and audited by the Comptroller and Auditor General of India, whether filing of Annual Return in Form GSTR-9 and Form GSTR-9C is exempt under the Second Proviso to Section 44 of the CGST and KGST Acts?
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.
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