Page 179 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : KONKAN LNG PRIVATE LIMITED 505
19.7 Details of visit conducted on 7-3-2019 :-
An official visit was conducted on 7-3-2018 at 10.30 am, at the registered
place of business, of the dealer, at RGPPL Compound, At-Post Anjanwel, Taluka
- Guhagar, District Ratnagiri, in connection with the activity in which advance
ruling has been sought. Shri Alok Kumar Jain, Manager (Finance & Accounts)
and authorised signatory, was present at the time of visit. He was requested to
furnish details relating to the commencement of business and whether the com-
pany was registered under the Central Excise Act or Service Tax Act. In reply he
explained that though the company had been incorporated on 4-12-2015, the de-
merger process of Ratnagiri Gas and Power Private Limited (RGPPL) completed
on 26-3-2018 and the company had started functioning since then i.e. from 26-3-
2018. Before that the company was not functioning hence it had not obtained any
registration under the Central Excise Act or Service Tax Act. He also furnished a
copy of GST Registration Certificate and a copy of annexures submitted with the
application for Advance Ruling which is kept on record. He was asked about the
nature of activity of the company and the commodities they are dealing in. He
said that, the company is basically a processing unit which neither make pur-
chases or sales of any commodity but provides a service of “Regasification of
Liquefied Natural Gas (LNG). The service falls under the HSN Code 9997 having
GST rate 18% (9% SGST and 9% CGST). He showed us the “Jetty” beyond which
they want to construct a break water wall, a partly constructed wall was laying
there, which he said, was built by the Enron Corporation. The Jetty was in opera-
tion where the cargo ships dock and from where they transfer LNG through a
pipeline from a cargo ship to the processing unit and further after regasification
to the RGPPL. The visit concluded around 12.15 pm.
20. 3B Return consolidation of M/s. Konkan LNG Private Limited,
GSTIN 27AAGCK0390QIZO, period from April, 2018 to August, 2019 :-

MONTH OUT- IGST CGST SGST INWARD IGST CGST SGST
WARD SUPPLY
TAXABLE LIABLE
SUPPLY TO
REVERSE
CHARGE
Apr.-18 408969219 135 36806993 36806993 0 0 0
May-18 109993273 9899394 9899394 25000 0 2250 2250
Jun.-18 20637375 1857364 1857364 48610 8749 0 0
Jul.-18 21875653 1968809 1968809 0 0 0 0
Aug.-18 20920120 1882812 1882812 1347527 206555 18000 18000
Sep.-18 82748704 7447384 7447384 0 0 0 0
Oct. 18 673061220 2331 60574344 60574344 3690042 651608 6300 6300
Nov.-18 494509180 1068 44505293 44505293 7769605 1387458 5535 5535
Dec.-18 542923070 1800 48862175 48862175 0 0 0 0
Jan.-19 465725368 1392 44614587 44614587 5000 4500 4500
Feb.-19 440857349 39677161 39677161 75000 6750 6750
Mar.-19 11932 2148 1880977 321152 8712 8712
Apr.-19 0 19160310 3448855
May-19 9864303 48294 863640 863640 4709921 845751 1017 1017

GST LAW TIMES  23rd April 2020  299