{"id":940,"date":"2022-05-07T06:42:44","date_gmt":"2022-05-07T06:42:44","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=940"},"modified":"2025-01-30T10:55:42","modified_gmt":"2025-01-30T10:55:42","slug":"indirect-tax-news-letter-3","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/indirect-tax-news-letter-3\/","title":{"rendered":"Indirect Tax News Letter"},"content":{"rendered":"\r\n

GST Calendar \u2013Compliances for the month of April\u20192022<\/strong><\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Nature of Compliances<\/strong><\/td>\r\nDue Date<\/strong><\/td>\r\n<\/tr>\r\n
GSTR-7 (Tax Deducted at Source \u2018TDS\u2019)<\/td>\r\nMay 10,2022<\/td>\r\n<\/tr>\r\n
GSTR-8 (Tax Collected at Source \u2018TCS\u2019)<\/td>\r\nMay 10,2022<\/td>\r\n<\/tr>\r\n
GSTR-1<\/td>\r\nMay 11,2022<\/td>\r\n<\/tr>\r\n
IFF- Invoice furnishing facility (Availing QRMP)<\/td>\r\nMay 13,2022<\/td>\r\n<\/tr>\r\n
GSTR-6 Input Service Distributor<\/td>\r\nMay 13,2022<\/td>\r\n<\/tr>\r\n
GSTR-2B (Auto Generated Statement)<\/td>\r\nMay 14,2022<\/td>\r\n<\/tr>\r\n
GSTR-3B<\/td>\r\nMay 20,2022<\/td>\r\n<\/tr>\r\n
GSTR-5 (Non-Resident Taxable Person)<\/td>\r\nMay 20,2022<\/td>\r\n<\/tr>\r\n
GSTR-5A (OIDAR Service Provider)<\/td>\r\nMay 20,2022<\/td>\r\n<\/tr>\r\n
PMT-06 (who have opted for QRMP scheme)<\/td>\r\nMay 25,2022<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n\r\n\r\n\r\n

Hon\u2019ble Supreme Court\u2019s suo-motu order extending limitation period shall apply on refund claims.<\/strong><\/p>\r\n\r\n\r\n\r\n

M\/s A G Exports | Andhra Pradesh High Court<\/p>\r\n\r\n\r\n\r\n

Facts: <\/strong>Petitioner has filed the refund claim for the period April\u20192018 to February\u20192019 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\u2019s filed by the Petitioner are time barred (refund claim being filed on April 12, 2021), thereby rejected the refund claim filed by the Petitioner.<\/p>\r\n\r\n\r\n\r\n

Issue<\/strong>: Whether suo-motu order Supreme Court \u201cIn Re : Cognizance For Extension Of Limitation\u201d dated March 23, 2020 shall be applicable for refund claims.<\/p>\r\n\r\n\r\n\r\n

Held<\/strong>: Hon\u2019ble 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.<\/p>\r\n\r\n\r\n\r\n

Hon\u2019ble High Court held in terms of order issued by Hon\u2019ble 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\u2019ble High Court had set aside the impugned order and remanded back the matter to proper officer for fresh adjudication in an expeditious manner.<\/p>\r\n","protected":false},"excerpt":{"rendered":"

GST Calendar \u2013Compliances for the month of April\u20192022 Nature of Compliances Due Date GSTR-7 (Tax Deducted at Source \u2018TDS\u2019) May 10,2022 GSTR-8 (Tax Collected at Source \u2018TCS\u2019) 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 […]<\/p>\n","protected":false},"author":3,"featured_media":941,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[15],"tags":[],"class_list":["post-940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst-department"],"yoast_head":"\nRefund Claim Dispute: Pandemic Impact and Limitation<\/title>\n<meta name=\"description\" content=\"Explore a case involving a refund claim filed post-pandemic, affected by time limitations, and disputed under Notification No. 35\/2020-Central Tax. 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