{"id":659,"date":"2021-11-08T05:26:19","date_gmt":"2021-11-08T05:26:19","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=659"},"modified":"2025-01-30T10:55:43","modified_gmt":"2025-01-30T10:55:43","slug":"cognizance-emerging","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/cognizance-emerging\/","title":{"rendered":"Cognizance emerging"},"content":{"rendered":"\n

GST Calendar \u2013Compliances for the month of October\u20192021<\/strong><\/p>\n\n\n\n

Nature of Compliances<\/strong><\/td>Due Date<\/strong> <\/td><\/tr>
GSTR-7 (Tax Deducted at Source \u2018TDS\u2019) <\/td>November 10,2021 <\/td><\/tr>
GSTR-8 (Tax Collected at Source \u2018TCS\u2019) <\/td>November 10,2021<\/td><\/tr>
GSTR-1 September 2021 <\/td>November 11, 2021 <\/td><\/tr>
IFF- Invoice furnishing facility (Availing QRMP) <\/td>November 13,2021 <\/td><\/tr>
GSTR-6 September 2021 Input Service Distributor <\/td>November 13, 2021 <\/td><\/tr>
GSTR-2B (Auto Generated Statement) <\/td>November 14,2021 <\/td><\/tr>
GSTR-3B September 2021 <\/td>November 20,2021 <\/td><\/tr>
GSTR-5 Sept 2021 (Non-Resident Taxable Person) <\/td>November 20,2021 <\/td><\/tr>
GSTR-5A September 2021 (OIDAR Service Provider) <\/td>November 20,2021 <\/td><\/tr>
PMT-06 (who have opted for QRMP scheme) <\/td>November 25,2021 <\/td><\/tr>
GSTR-9 & GSTR-9C FY 2020-2021 <\/td>December 31,2021 <\/td><\/tr>
ITC-04 (Quarter Oct \u2013 Dec 21) <\/td>Jan 25, 2022 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Pre-deposit for filing an appeal to be paid by debiting only Electronic Cash Ledger <\/strong><\/p>\n\n\n\n

M\/s Jyoti Construction vs. Deputy of CT and\nGST| Orissa High Court<\/strong><\/p>\n\n\n\n

Facts:<\/p>\n\n\n\n

    \n
  • Petitioner had filed an appeal before the Appellate\nAuthority aggrieved by the decision of Adjudicating Authority. While, filing\nthe said appeal, Petitioner had paid pre-deposit amount through Electronic\nCredit Ledger \u2018ECRL\u2019\u2019. <\/li>\n\n\n\n
  • Petitioner\u2019s appeal was rejected at the admission\nstage for being defective as the pre-deposit amount has not been paid through\nElectronic Cash Ledger \u2018ECL\u2019 in terms of Sec 107(6) read with Section 49(3) of\nthe CGST Act, 2017 and Rule 85(4) of CGST Rules, 2017. Accordingly, Petitioner\nhad challenged the rejection order passed by Appellate Authority.<\/li>\n<\/ul>\n\n\n\n

    Issue:<\/p>\n\n\n\n

      \n
    • Whether the pre-deposit amount for filing an appeal\ncan be paid by debiting Electronic Cash Ledger or Electronic Credit Ledger.<\/li>\n<\/ul>\n\n\n\n

      Held:<\/p>\n\n\n\n

        \n
      • Hon\u2019ble court held that the amount available in ECRL\ncannot be utilized for payment of pre-deposit before filing an appeal to\nappellate authority, as pre-deposit cannot be equated to the output tax. <\/li>\n\n\n\n
      • Hon\u2019ble\nCourt observed that the proviso to Section 41 (2) of the OGST Act limits the\nusage to which the ECRL could be utilized, hence it cannot be debited for\nmaking payment of pre-deposit at the time of filing of the appeal in terms of\nSection 107 (6) of the CGST Act. Accordingly, it is not possible to accept the\nplea of the Petitioner that Section 107(6) of the OGST Act is merely a\n“machinery provision\u201c.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        GST Calendar \u2013Compliances for the month of October\u20192021 Nature of Compliances Due Date GSTR-7 (Tax Deducted at Source \u2018TDS\u2019) November 10,2021 GSTR-8 (Tax Collected at Source \u2018TCS\u2019) 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 […]<\/p>\n","protected":false},"author":3,"featured_media":661,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[14,15],"tags":[9,104,84,121],"class_list":["post-659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-gst-department","tag-gst-calendar","tag-gst-due-dates","tag-gst-notifications","tag-gst-return"],"yoast_head":"\nCognizance Emerging Trends | Stay Ahead of the Curve<\/title>\n<meta name=\"description\" content=\"Stay ahead of the curve with cognizance of emerging trends. 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