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SANJAYKUMAR TEXTILES vs. THE DEPUTY STATE TAX OFFICER-1, KRISHNAGIRI-II
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
G. Derrick Sam
Res. Counsel
G. Nanmaran

Petitioner / Applicant

SANJAYKUMAR TEXTILES
Respondent THE DEPUTY STATE TAX OFFICER-1, KRISHNAGIRI-II
Court Madras High Court
State

Tamilnadu

Date Jan 2, 2025
Order No.

W. P. No. 39520 of 2024 And W. M. P. Nos. 42795 and 42796 of 2024

Citation

2025(1) TAXREPLY 12367
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 14.11.2023 for the assessment year 2020-21. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2020-21, the petitioner filed its returns and paid the appropriate taxes. On scrutiny of returns, it was noticed that the petitioner has claimed excess input tax credit on inward RCM supplies in GSTR 3B (Table 4(A)(2)+(3)) than the actual reverse charge liability declared and paid in table 3.1(d), the same is extracted hereunder: Tax paid ITC claimed on inward RCM supplies in GSTR-3B (as per Table 4(A)(2) + 4(A)(3)) Reverse Charge Liability declared in GSTR-3B (as per table 3.1(d)) Shortfall(-) / Excess IGST CGST SGST ....

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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).