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DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE & ANOTHER vs. SUPER PRODUCTS
(Supreme Court)

Hon'ble Judges:

ABHAY S. OKA
UJJAL BHUYAN
Pet. Counsel
N. Venkataraman
Gurmeet Singh Makker
Res. Counsel
---

Petitioner / Applicant

DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE & ANOTHER

Respondent SUPER PRODUCTS
Court

SC (Supreme Court)

Date May 19, 2025
Order No.

SPECIAL LEAVE PETITION ( CIVIL ) DIARY NO ( S ). 21064 / 2025

Citation

2025(5) TAXREPLY 13567

Original Order
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ORDER

ORDER UPON hearing the counsel the Court made the following. Heard the learned ASG appearing for the petitioners. Delay condoned. No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed. Pending application(s), if any, shall stand disposed of accordingly. ....

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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)]

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

20 Jun

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

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

25 Jun

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

30 Jun

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