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RAGHBIR SINGH GOVT. CONTRACTOR vs. STATE OF HARYANA & OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
Sandeep Goyal
Res. Counsel
Sourabh Goel
Mamta Singla Talwar

Petitioner / Applicant

RAGHBIR SINGH GOVT. CONTRACTOR
Respondent STATE OF HARYANA & OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Feb 16, 2023
Order No.

CWP-11362-202

Citation

2023(2) TAXREPLY 7112
Original Order
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ORDER

Ritu Bahri, J. The petitioner is seeking writ of certiorari for declaring the amendment dated 09.10.2019 (Annexure P-7) amending Rule 61 of the Central GST Rules, 2017 with retrospective effect from 01.07.2017 as to be ultra vires to the provisions of Section 39 of the Central GST Act, 2017 and also contradictory to the notification dated 10.09.2018 (Annexure P-5) with a further prayer to issue a writ in the nature of mandamus directing respondent No. 4 to unblock the credit of Rs.95,50,660/- , being not satisfying the conditions of Rule 86A. In the present writ petition, the petitioner has challenged the Central Government notification dated 09.10.2019 (Annexure P-7) amended Rule 61 which provides that in cases where the time limit for furnishing of details in Form GSTR-1 or Form GSTR-2 has been extended, the return specified in Section 39 be furnished in Form GSTR-3B electronically through the common portal either directly or through Facilitation Centre. It further provide....

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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.]

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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 -  

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(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)).

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