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STATE OF KERALA & OTHERS vs. BIJI. P.M AND SAJU PAULOSE, ERNAKULAM
(Kerala High Court)

Hon'ble Judges:

A.MUHAMED MUSTAQUE
P. KRISHNA KUMAR
Pet. Counsel
Antony Mukkath
Res. Counsel
V.m. Krishnakumar
Pooja Sunil

Petitioner / Applicant

STATE OF KERALA & OTHERS
Respondent BIJI. P.M AND SAJU PAULOSE, ERNAKULAM
Court Kerala High Court
State

Kerala

Date Apr 10, 2025
Order No.

OP(KAT) NO. 163 OF 2025

Citation

2025(4) TAXREPLY 13069
Original Order
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ORDER

JUDGMENT A. Muhamed Mustaque, J. The State has come up with an original petition challenging an order of the Kerala Administrative Tribunal, Thiruvananthapuram (for short 'the Tribunal'). The matter is related to effecting general transfer in GST Department. The Tribunal, in Original Application filed by some of the party respondents who are working in the Department passed an interim order on 13.06.2024. The operative portion of the above order is extracted hereunder: “5. Despite specific directions, the Government Pleader is not in a position to submit as to whether the proceedings for effecting general transfers of the year 2024 is initiated or not. We are of the considered opinion that, the general transfer for the year 2024 shall not be permitted to be implemented without following the guidelines stipulated in Annexure-A1 by creating an electronic Data Base and finalising the general transfer through the online methods. Therefore, there will be an ....

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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).