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BHAVESH KIRITBHAI KALANI vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
VAIBHAVI D. NANAVATI
Pet. Counsel
Manan K Paneri
Res. Counsel
Devang Vyas

Petitioner / Applicant

BHAVESH KIRITBHAI KALANI
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Apr 19, 2021
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16360 of 2020

Citation

2021(4) TAXREPLY 4236
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ORDER

1. The petitioner herein is the proprietor of the Firm running in the name and style of M/s Global Corporation. It is acting as commission agent at Agricultural Produce Market Committee, Gondal with its valid license No. LIC/18424 of the market committee as required under Section 27 of the Gujarat Agriculture Produce Markets Act, 1963. 2. The petitioner has a valid GST Registration Certificate under the Provisions of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as ‘the CGST Act, 2017’) having registration No.24BCSPK2560G1ZJ. According to the petitioner, he is involved in voluminous transactions of several parties and he follows the law while conducting his business. He came to realize that the Central Bank of India on 20.08.2020 freezed his current account No.3785569992 with the Rajkot Main Branch. Without availing any opportunity, he straightway received the attachment order and realized that from the Office of the Principal Commissioner of C....

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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)).