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NEETA SALES CORP vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
SADHNA RANI (THAKUR)
Pet. Counsel
Pranjal Shukla
Res. Counsel
Dhananjay Awasthi
Manu Ghildyal

Petitioner / Applicant

NEETA SALES CORP

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 21, 2021
Order No.

Writ Tax No. - 24 of 2021

Citation

2021(5) TAXREPLY 4274
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ORDER

Heard learned counsel for the petitioner and Sri Dhananjay Awasthi appearing for the respondent nos.2 and 3 and Sri Manu Ghildyal learned Advocate for the State respondent. The contention of the learned counsel for the petitioner is that certain mistakes have crept in at the time of filing the GSTR-1 in Form B2B, due to which the invoice had been reflected in column B2Chf though the petitioner had paid all taxes as and when they were due. Submission, thus, is that the correction in the form uploaded by the petitioner while filing return in GSTR-1 can be corrected at the ends of the respondents. A representation in this regard had been made on 16.9.2020 but no action has been taken as yet. Sri Dhananjay Awasthi learned counsel for the respondent nos.2 and 3, on the other hand, submits that the representation moved by the petitioner is addressed to the Nodal Officer, State GST authorities who is not competent to make any correction. As far as the State authorities are conc....

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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)).