GST Calendar –Compliances for the month of October’2021
| Nature of Compliances | Due Date |
| GSTR-7 (Tax Deducted at Source ‘TDS’) | November 10,2021 |
| GSTR-8 (Tax Collected at Source ‘TCS’) | November 10,2021 |
| GSTR-1 September 2021 | November 11, 2021 |
| IFF- Invoice furnishing facility (Availing QRMP) | November 13,2021 |
| GSTR-6 September 2021 Input Service Distributor | November 13, 2021 |
| GSTR-2B (Auto Generated Statement) | November 14,2021 |
| GSTR-3B September 2021 | November 20,2021 |
| GSTR-5 Sept 2021 (Non-Resident Taxable Person) | November 20,2021 |
| GSTR-5A September 2021 (OIDAR Service Provider) | November 20,2021 |
| PMT-06 (who have opted for QRMP scheme) | November 25,2021 |
| GSTR-9 & GSTR-9C FY 2020-2021 | December 31,2021 |
| ITC-04 (Quarter Oct – Dec 21) | Jan 25, 2022 |
Pre-deposit for filing an appeal to be paid by debiting only Electronic Cash Ledger
M/s Jyoti Construction vs. Deputy of CT and GST| Orissa High Court
Facts:
- Petitioner had filed an appeal before the Appellate Authority aggrieved by the decision of Adjudicating Authority. While, filing the said appeal, Petitioner had paid pre-deposit amount through Electronic Credit Ledger ‘ECRL’’.
- Petitioner’s appeal was rejected at the admission stage for being defective as the pre-deposit amount has not been paid through Electronic Cash Ledger ‘ECL’ in terms of Sec 107(6) read with Section 49(3) of the CGST Act, 2017 and Rule 85(4) of CGST Rules, 2017. Accordingly, Petitioner had challenged the rejection order passed by Appellate Authority.
Issue:
- Whether the pre-deposit amount for filing an appeal can be paid by debiting Electronic Cash Ledger or Electronic Credit Ledger.
Held:
- Hon’ble court held that the amount available in ECRL cannot be utilized for payment of pre-deposit before filing an appeal to appellate authority, as pre-deposit cannot be equated to the output tax.
- Hon’ble Court observed that the proviso to Section 41 (2) of the OGST Act limits the usage to which the ECRL could be utilized, hence it cannot be debited for making payment of pre-deposit at the time of filing of the appeal in terms of Section 107 (6) of the CGST Act. Accordingly, it is not possible to accept the plea of the Petitioner that Section 107(6) of the OGST Act is merely a “machinery provision“.