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MODERN INDIA PRODUCTS vs. THE ASSISTANT COMMISSIONER OF CUSTOMS, UNION OF INDIA
(Madras High Court)

Hon'ble Judges:

J.NISHA BANU
Pet. Counsel
S.karunakar
Res. Counsel
S.jeyasingh

Petitioner / Applicant

MODERN INDIA PRODUCTS
Respondent THE ASSISTANT COMMISSIONER OF CUSTOMS, UNION OF INDIA
Court Madras High Court
State

Tamilnadu

Date Apr 17, 2021
Order No.

W.P.(MD)No.9796 of 2020

Citation

2021(4) TAXREPLY 4106
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ORDER

This Writ Petition has been filed by the petitioner to direct the respondent herein to sanction the refund of IGST of ₹ 2,54,449/- paid by the petitioner in respect of the exported goods. 2. Though the Writ Petition has been filed on 17.08.2020 and though adjournment has been granted for filing counter affidavit, no counter affidavit has been filed till date. 3. The petitioner is a proprietor of M/s. Modern India Products, who is a merchant exporter having Goods and Service Tax registration No.33ABAFM6278M1ZW. It is stated that as provided in Rule 96 of the CGST Rules, 2017, the shipping bill filed by an exporter of goods shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when the person in charge of conveyance carrying the export goods duly files and export manifest or an export report covering the number and the date of shipping bills or bills of export and....

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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)).