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M. INDIA ENTERPRISES THROUGH ITS PROPRIETOR OM SWAROOP vs. PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & CENTRAL EXCISE & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

DEEPAK ROSHAN
Pet. Counsel
Deepak Kr. Sinha
Res. Counsel
P. A. S Pati
Anurag Vijay

Petitioner / Applicant

M. INDIA ENTERPRISES THROUGH ITS PROPRIETOR OM SWAROOP
Respondent PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & CENTRAL EXCISE & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Apr 9, 2025
Order No.

W. P. (T) No. 3123 of 2024

Citation

2025(4) TAXREPLY 13195
Original Order
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ORDER

ORDER M. S. Ramachandra Rao, C.J. (Oral) 1. Heard both sides. 2. In view of clause (5) of Section 16 inserted by the Finance (No.2) Act, 2024 with effect from 01.07.2017 and the circular dated 15.10.2024 issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, the orders (Annexure-2 and Annexure-4 to the writ petition) passed by the respondents are both set-aside and the respondents are directed to allow the petitioner to take input tax credits in respect of the delayed return filed by the petitioner for the period June, 2018 to March, 2019. 3. W.P.(T) No. 3123 of 2024 stands disposed of. 4. Pending I.A, if any, also stands disposed of. ....

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10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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

13 Jun

☑ Monthly | GSTR-5

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)].

☑ Monthly | IFF

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).