Pooja Logistics GST filing delays extended to 108 days

Pooja Logistics reported repeated late Goods and Services Tax filings, with its Delhi GSTR-3B returns delayed by as much as 108 days for March 2025. The disclosed record covers delays from FY 2022-23 through June 2025 in FY 2025-26, and also lists delayed Employees’ Provident Fund and Employees’ State Insurance Corporation deposits.

How extensive were Pooja Logistics GST filing delays?

Pooja Logistics listed 78 late GST return filings across its Delhi and West Bengal registrations in the three preceding financial years and through August 31, 2025. The record comprises 37 delayed Delhi GSTR-3B filings, 30 delayed Delhi GSTR-1 filings, nine delayed West Bengal GSTR-1 filings and two delayed West Bengal GSTR-3B filings. GSTR-1 is the return reporting outward supplies, while GSTR-3B is the summary return used to report tax liability and make payment.

The Delhi registration accounted for 67 of the 78 disclosed late GST filings, or about 86% of the entries. The West Bengal record was smaller, with nine GSTR-1 delays between February 2024 and June 2025 and two GSTR-3B delays in July 2024 and March 2025. Pooja Logistics said it had, at several instances, delayed GST returns and statutory-dues deposits, resulting in late-filing fees and interest on delayed taxes and dues.

The Delhi GSTR-1 record shows late filings in each period reported, from a 45-day delay for April 2022 to delays of 23, eight and 26 days for April, May and June 2025, respectively. The largest Delhi GSTR-1 delay was 51 days for March 2023, filed on June 1, 2023 against an original due date of April 11, 2023. The sequence shows that the disclosed compliance issue was not confined to one tax period.

Why does the 108-day GSTR-3B delay matter?

Pooja Logistics’ longest disclosed GST delay was 108 days for the Delhi GSTR-3B return for March 2025. The original due date was April 20, 2025, the return was filed on August 6, 2025, and the table states that there was no extension. The same late-filed return sequence includes delays of 100 days for January 2025 and 90 days for February 2025.

The March 2025 delay followed a period in which filing lateness had increased. Based on the days listed in the disclosure, the average delay across 12 Delhi GSTR-3B filings was about 47.3 days in FY 2024-25, compared with about 40.7 days across 12 filings for tax periods from April 2023 to March 2024 and 39.9 days across 10 disclosed filings in FY 2022-23. The calculation uses only listed late filings and is not a measure of every return that may have been due in those years.

Pooja Logistics also continued to report Delhi GSTR-3B delays after the March 2025 filing. Its April 2025 return was filed 29 days late on June 18, 2025; its May 2025 return was filed 47 days late on August 6, 2025; and its June 2025 return was filed 30 days late on August 19, 2025. The FY 2025-26 entries mean the pattern in the filing table extended beyond the 108-day March 2025 instance.

Were the delays limited to GST returns?

Pooja Logistics’ disclosed statutory-dues record also includes 12 delayed Employees’ Provident Fund, or EPF, deposits and 15 delayed Employees’ State Insurance Corporation, or ESIC, deposits. EPF is a retirement-savings contribution system, while ESIC relates to employee insurance contributions. In every listed entry, the amount paid matches the amount stated as received from employees, but the payment date falls after the stated due date.

The largest listed EPF amount was Rs 51,360 for April 2024, due on May 15, 2024 and paid on June 14, 2024. The table also lists two May 2023 EPF deposits: Rs 18,073 paid on August 16, 2023 and Rs 42,917 paid on July 12, 2023, against a June 15, 2023 due date. The disclosure does not give a total late-payment interest or penalty amount for EPF.

The ESIC table shows Rs 4,260.38 for April 2024, Rs 4,733.06 for May 2024 and Rs 3,962.06 for June 2024, all paid on August 9, 2024. Their respective due dates were May 15, June 15 and July 15, 2024. Earlier listed ESIC deposits include Rs 1,360.88 for April 2022, paid on August 13, 2022 against a May 15, 2022 due date.

What other compliance delays did Pooja Logistics disclose?

Pooja Logistics also disclosed delayed filings with the Registrar of Companies, including an 85-day delay in filing financial statements for FY 2022-23. Form AOC-4 in eXtensible Business Reporting Language, or XBRL, is the filing for those financial statements. The filing was due on October 30, 2023 and made on January 23, 2024, and Pooja Logistics stated that additional fees for late filing had been paid.

The company’s other listed corporate filings included a 67-day delay for an MGT-14 filing related to a board resolution for a further issue through an initial public offering. That filing was due on January 30, 2025 and made on April 7, 2025. Two further MGT-14 filings due on January 30, 2025 were filed 62 days and 25 days late, respectively.

These company-law filings are distinct from GST and employee-contribution obligations, but they show delays across more than one compliance process. The disclosed filings ranged from one-day delays for Form ADT-1 and Form PAS-3 in FY 2024-25 to 85 days for the FY 2022-23 financial-statements filing. Additional fees were stated as paid for every corporate filing listed in that table.

What has Pooja Logistics said it will do next?

Pooja Logistics said it has appointed a full-time Company Secretary to strengthen its compliance framework and minimise the risk of future delays. The disclosure does not state the appointment date, a target for on-time GST filings, or a quantified budget for compliance systems. The stated measure therefore identifies a management response but does not establish an outcome.

For the improvement to persist, Pooja Logistics would need to make GST returns and statutory deposits by their relevant due dates rather than after late fees and interest have arisen. The next observable evidence will be filing and deposit dates after the June 2025 GST periods disclosed, particularly because the May 2025 Delhi GSTR-3B return was still filed 47 days late on August 6, 2025.

Conclusion

Pooja Logistics’ disclosure documents a recurring, multi-category compliance pattern rather than a single historical GST lapse. The 108-day March 2025 Delhi GSTR-3B delay was the largest listed instance, but late GST filings continued through June 2025 and were accompanied by delayed EPF, ESIC and corporate-registry filings.

The disclosed response is the appointment of a full-time Company Secretary, intended to strengthen the compliance framework. What to watch next is whether filing dates after August 2025 show on-time GSTR-1 and GSTR-3B compliance, and whether employee-contribution deposits are made by the due dates listed for future months.