GST Calendar –Compliances for the month of April’2022
| Nature of Compliances | Due Date |
| GSTR-7 (Tax Deducted at Source ‘TDS’) | May 10,2022 |
| GSTR-8 (Tax Collected at Source ‘TCS’) | May 10,2022 |
| GSTR-1 | May 11,2022 |
| IFF- Invoice furnishing facility (Availing QRMP) | May 13,2022 |
| GSTR-6 Input Service Distributor | May 13,2022 |
| GSTR-2B (Auto Generated Statement) | May 14,2022 |
| GSTR-3B | May 20,2022 |
| GSTR-5 (Non-Resident Taxable Person) | May 20,2022 |
| GSTR-5A (OIDAR Service Provider) | May 20,2022 |
| PMT-06 (who have opted for QRMP scheme) | May 25,2022 |
Hon’ble Supreme Court’s suo-motu order extending limitation period shall apply on refund claims.
M/s A G Exports | Andhra Pradesh High Court
Facts: Petitioner has filed the refund claim for the period April’2018 to February’2019 for which the limitation period would fall under March 31, 2020 to January 31, 2021, however the Petitioner was unable to file the return on account of pandemic situation and filed it on April 12, 2021. Department relying upon Notification No. G.S.R. 235(E).No. 35/2020-Central Tax F. No. CBEC-20/06/04/2020-GST dated April 3, 2020, which provides for extension of time limit for filing of refund claims up to March 31, 2021, and held that the refund claim’s filed by the Petitioner are time barred (refund claim being filed on April 12, 2021), thereby rejected the refund claim filed by the Petitioner.
Issue: Whether suo-motu order Supreme Court “In Re : Cognizance For Extension Of Limitation” dated March 23, 2020 shall be applicable for refund claims.
Held: Hon’ble High Court noted the afore said notification dated December 14, 2020 is much prior to the order of the Hon’ble Supreme Court March 29, 2021. Further, the direction of the Hon’ble Supreme Court would finally hold the field and in the present case.
Hon’ble High Court held in terms of order issued by Hon’ble Supreme Court for computing the period of limitation for any such appeal or for application of proceeding the period from March 15, 2020 till October 2, 2021 shall stand excluded and thus the Petitioner is entitled for the benefit refund claim. Hon’ble High Court had set aside the impugned order and remanded back the matter to proper officer for fresh adjudication in an expeditious manner.