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ASSISTANT COMMISSIONER OF CENTRAL TAXES & OTHERS vs. GEMINI EDIBLES AND FATS INDIA LIMITED & ANOTHER
(Supreme Court)

Hon'ble Judges:

SANJIV KHANNA
SANJAY KUMAR
Pet. Counsel
Raghavendra P Shankar
Gurmeet Singh Makker
Res. Counsel
---

Petitioner / Applicant

ASSISTANT COMMISSIONER OF CENTRAL TAXES & OTHERS

Respondent GEMINI EDIBLES AND FATS INDIA LIMITED & ANOTHER
Court

SC (Supreme Court)

Date May 9, 2025
Order No.

Special Leave to Appeal (C) Nos. 12495-12498/2025

Citation

2025(5) TAXREPLY 13375

Original Order
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ORDER

ORDER UPON hearing the counsel, the Court made the following. We are not inclined to interfere with the impugned judgment; hence, the present special leave petitions are dismissed. Pending application(s), if any, shall stand disposed of. ....

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

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

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

☑ Monthly | GSTR-6

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

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

20 Jun

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).