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BALAJI STEEL ROLLING MILLS LTD AND ANR vs. THE STATE OF TRIPURA AND ORS
(Tripura High Court)

Hon'ble Judges:

S. TALAPATRA
S.G. CHATTOPADHYAY
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Somik Deb
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Ak Bhowmik
K De

Petitioner / Applicant

BALAJI STEEL ROLLING MILLS LTD AND ANR

Respondent THE STATE OF TRIPURA AND ORS
Court Tripura High Court
State

Tripura

Date Sep 3, 2020
Order No.

WP(C) 179 of 2020

Citation 2020(9) TaxReply 3296
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ORDER

Heard Mr. Somik Deb, learned counsel appearing for the petitioner as well as Mr. AK Bhowmik, learned Advocate General assisted by Mr. K De, learned Addl. GA appearing for the respondents. By means of this petition, the petitioner has challenged the seizure/detention of goods/materials by the Superintendent of State Taxes (the proper officer), Churaibari Enforcement Wing, North Tripura by the order dated 17.02.2020 on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of Tripura and were intercepted in the Churaibari Check Post. Those, e-way bills are available in Annexure-6 to this petition. Thereafter, notice under Section 129(3) of the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Act, 2017 and also under Section 20 of the Integrated Goods and Services Tax Act, 2017 was issued to the petitioner giving the description of the goods and the tax and penalty impo....
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10 Dec

☑ Monthly | GSTR-7

GSTR-7 for the m/o Nov 2024 (For TDS Deductors u/s 51 - Section 39(3)).

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GSTR-8 for the m/o Nov 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

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GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Dec

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GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Dec

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GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Dec

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Nov 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Dec

☑ Monthly | GSTR-11

GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Dec

☑ Annual | GSTR-9

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