Indirect Tax News Letter
GST Calendar –Compliances for the month of August ’2025
| Nature of Compliances | Due Date |
| GSTR-7 (Tax Deducted at Source ‘TDS’) | September 10, 2025 |
| GSTR-8 (Tax Collected at Source ‘TCS’) | September 10, 2025 |
| GSTR-1 | September 11, 2025 |
| IFF- Invoice furnishing facility (Availing QRMP) | September 13, 2025 |
| GSTR-6 Input Service Distributor | September 13, 2025 |
| GSTR-2B (Auto Generated Statement) | September 14, 2025 |
| GSTR-3B | September 20, 2025 |
| GSTR-5 (Non-Resident Taxable Person) | September 20, 2025 |
| GSTR-5A (OIDAR Service Provider) | September 20, 2025 |
| PMT-06 (who have opted for QRMP scheme) | September 25, 2025 |
Madras High Court – Validity of order passed without appreciating CA certificate produced by the taxpayer
Facts:
The assessee could not obtain a certificate from its supplier as required under CBIC Circular dated 27.12.2022. Instead, it furnished a certificate from its own Chartered Accountant confirming supply of goods, receipt of payment, and discharge of GST. The tax authorities ignored this evidence and proceeded to pass an order under Section 74.
Issue:
Whether the order is legally sustainable when the CA certificate submitted by the assessee was not examined or discussed by the authorities.
Held:
The High Court observed that the authorities failed to apply their mind and mechanically ignored the certificate and supporting records. Such an order under Section 74 was held unsustainable. The matter was remanded back, with a direction to treat it as a proceeding under Section 73 and to duly consider the certificate furnished by the assesse.