GST Compensation to States Act 2017

Sub Chapter NameEnglish Pdf
Short title, extent and commencement.
Definitions.
Projected growth rate.
Base year.
Base year revenue.
Projected revenue for any year.
Calculation and release of compensation.
Levy and collection of cess.
Returns, payments and refunds.
Crediting proceeds of cess to Fund.
Other provisions relating to cess.
Power to make rules.
Laying of rules before Parliament.
Power to remove difficulties.
THE SCHEDULE

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22 Apr 25 Add/amend particulars (other than GSTIN) in GSTR-1 of Mar quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. . It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
22 Apr 25 Summary Return of January-March quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24 Apr 25 Summary Return of January-March quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
25 Apr 25 Half yearly Details of goods/capital goods sent to & from job worker for October -March for turnover above 5 cr.
25 Apr 25 Yearly Details of goods/capital goods sent to & from job worker for April-March for turnover upto 5 cr.
28 Apr 25 Return for March by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Apr 25 Taxpayers with Turnover upto Rs 5 Crores in 2023-24 can opt in or opt out of QRMP Scheme from April-June quarter. Those already availing the scheme not required to reapply.
30 Apr 25 Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
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