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AMAZON SELLER SERVICES PRIVATE LIMITED vs. UNION OF INDIA, MINISTRY OF FINANCE AND OTHER
(Karnataka High Court)

Hon'ble Judges:

S. SUNIL DUTT YADAV
Pet. Counsel
G. Shivadass
Res. Counsel
Madanan Pillai R
Jeevan J. Neeralgi

Petitioner / Applicant

AMAZON SELLER SERVICES PRIVATE LIMITED
Respondent UNION OF INDIA, MINISTRY OF FINANCE AND OTHER
Court Karnataka High Court
State

Karnataka

Date Apr 21, 2021
Order No.

WRIT PETITION No.9793/2020 (T-RES)

Citation

2021(4) TAXREPLY 4291
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ORDER

The grievance of the petitioners has been addressed to by the respondents by virtue of an Undertaking filed by the Assistant Commissioner of Central Taxes, North Division, Bengaluru, which Undertaking is accompanied with Form GST PMT-03 as recorded in the order dated 07.04.2021. It was further observed in the order dated 07.04.2021 on the basis of submission made on behalf of Revenue that the claimant could take credit of refund that was sanctioned based on PMT-03 that had been issued manually by accounting for such refund in the GSTR-3B monthly return. 2. Learned counsel for the Revenue submits that as regards the show cause notice dated 11.09.2020 bearing No. SCN No.85/2020-21 BZU issued by Office of The Principal Additional Director, Directorate General Goods and Service Taxes (Intelligence), Bengaluru Zonal Unit as regards the purported ineligible availing of input tax credit, in light of the stand taken by the Department by way of Undertaking dated 07.04.2021, the question ....

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May
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).