Central Goods and Services Tax Act 2017

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 163 items in 9 pages
Chapter I PreliminaryRule 1. Short title and Commencement
Chapter I PreliminaryRule 2. Definitions
Chapter II Composition RulesRule 3. Intimation for composition levy.
Chapter II Composition RulesRule 4. Effective date for composition levy
Chapter II Composition RulesRule 5. Conditions and restrictions for composition levy
Chapter II Composition RulesRule 6. Validity of composition levy
Chapter II Composition RulesRule 7. Rate of tax of the composition levy
Chapter III RegistrationRule 8. Application for registration
Chapter III RegistrationRule 9. Verification of the application and approval
Chapter III RegistrationRule 10. Issue of registration certificate
Chapter III RegistrationRule 11. Separate registration for multiple business verticals within a State or a Union territory
Chapter III RegistrationRule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source
Chapter III RegistrationRule 13. Grant of registration to non-resident taxable person
Chapter III RegistrationRule 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
Chapter III RegistrationRule 15. Extension in period of operation by casual taxable person and non-resident taxable person
Chapter III RegistrationRule 16. Suo moto registration
Chapter III RegistrationRule 17. Assignment of Unique Identity Number to certain special entities
Chapter III RegistrationRule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board
Chapter III RegistrationRule 19. Amendment of registration
Chapter III RegistrationRule 20. Application for cancellation of registration

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Due Date Reminder

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July Aug Sep Oct Nov Dec
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22 Apr 24 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 24 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 24 Half yearly Details of goods/capital goods sent to & from job worker for October -March for turnover above 5 cr.
25 Apr 24 Yearly Details of goods/capital goods sent to & from job worker for April-March for turnover upto 5 cr.
25 Apr 24 Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for Oct 23-March 24.
28 Apr 24 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 24 Yearly Details of Invoice wise Outward supplies & Consolidated inward supplies for FY 23-24 by Composition taxpayer.
30 Apr 24 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 24 Payment of TDS Deducted in March (both Salary & non-salary)
30 Apr 24 Details of Deposit of TDS/TCS of March by book entry by an office of the Government.
30 Apr 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in March.
30 Apr 24 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 23-24. (In case of termination of lease during the year, TDS is to be deposited by last day of the next month).
30 Apr 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for March.
30 Apr 24 Deposit of TDS on Virtual Digital Assets u/s 194S for March.
30 Apr 24 ?Uploading declarations received in Form 15G/15H for Mar quarter.
30 Apr 24 ?e-filing of declarations containing particulars of Form 60 received during October - March.
30 Apr 24 Disclosure of dues of more than 45 days to MSME Suppliers by companies from October to March of FY 2023-24.
30 Apr 24 Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account (For Cos to whom CSR is applicable)
30 Apr 24 Annual Return of Dormant Company for FY 2023-24.
30 Apr 24 Half-yearly return by Nidhi Companies for October to March.
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