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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

News Section

News

16 Jan 25
Net Direct Tax Collections Jump 15.88% to Rs 16.90 Lakh Crore in FY 2024-25
Taxpayers Must Withdraw Existing Appeals Before Applying for the GST Amnesty Scheme
AP HC: 5% GST Applies to the Supply of Solar Power Stations as a Composite Supply, Not a Works Contract
15 Jan 25
Tax Experts Call on the Govt to Make the GST IMS More User-Friendly
GST Dept Extends Draft Generation Timeline for Form GSTR-2B of December 2024
CBIC Revises Guidelines on GST Offences Through Instruction No. 01/2025
14 Jan 25
Upcoming Budget, Medical Device Industry Seeking Standard GST Rates, Export Incentives, and Price Regulation
CBIC Circular on Adjusting Total Turnover: Gujarat HC Remands Case for GST Refund Reconsideration
Pune ITAT Remands Case as AO Add Receipts of ?24,89,121 Instead of Net Income U/S 144
No Proper Opportunity Given to Assessee to Explain Additions, ITAT Sends Case Back to CIT(A)
13 Jan 25
Budget 2025: EV Industry Seeks GST Simplification and Incentives
Simplified Income-Tax Act Set to Launch in Budget 2025
12 Jan 25
GSTR-5, GSTR-6, GSTR-7 & GSTR-8 Filing Deadlines for Dec 2024 Extended
CAs and Businesses Face GST Portal Glitches as GSTR-1 Deadline Nears
No Proper Opportunity Given to Assessee to Explain Additions; ITAT Sends Case Back to CIT(A)
11 Jan 25
Delhi HC: Section 159 Applies Only if Reassessment Tax Notice Issued Before Assessee’s Death
GSTR-1 & GSTR-3B Filing Deadlines for Dec 2024 Extended
10 Jan 25
Gems, jewellery sector urges govt to reduce GST to 1% in upcoming Budget
Delhi HC: Section 153C of IT Act Requires AO’s Satisfaction, Not Tax Portal Uploads
IT Department Releases Common Offline Utility for Filing ITR 1 to ITR 4 for AY 2024-25
09 Jan 25
GST AAAR Clarifies Margin Scheme Applicability U/R 35(5) for Sale Used Batteries, Plastic Waste
Madras HC: Email Notice or Personal Delivery of GST Order Mandatory Before Publication on Portal or Newspaper
Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
CBDT Notifies Exemption for IFSC Units from Section 206C(1H) Tax Collection Under Income-tax Act
Advisory Issued for Biometric Aadhaar Verification for GST Registration in Rajasthan
08 Jan 25
GST Portal Enables Taxpayers to File Rectification Applications for ITC Demand Orders u/s 73/74
Tax Notices May Target Unregistered Businesses in Gujarat for GST Evasion
Pre-Budget Consultations for Union Budget 2025-26 Conclude with Diverse Stakeholder Inputs
FICCI Urges Tax Reforms Ahead of Union Budget 2025-26 to Ease Tax Compliance
03 Jan 25
Income Tax Department to Update ITR Forms for Section 87A Tax Rebate Claims for FY 2023-24
MCA Extends Timeline for Filing CSR Reports to 31st March 2025
IT Dept Releases Utilities for ITR-5, ITR-6, and ITR-7 Filing
GST Cir 242/36/2024: Place of Supply for Online Services to Unregistered Recipients
02 Jan 25
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh
Ahmedabad ITAT Allows Appeal Over Section 80IC Deduction Rejection Due to Village Name Discrepancy
IT Section 14A Applies Prospectively from April 2022: Surat ITAT Quashes PCIT Order
01 Jan 25
Kerala to Mandate E-Way Bill for Gold Transportation Above Rs 10 Lakh from 1st January
Income Tax Dept Denies Using Digi Yatra Data to Track Tax Evaders
Trade Associations and Professionals Seek GST Changes in Budget 2025
31 Dec 24
GSTN Issues Advisory on Waiver Scheme Under Section 128A: Key Details for Taxpayers
CBDT Extends Deadline for Furnishing Belated / Revised ITR for AY 2024-25 to 15th January 2025
Madras HC: Failure to Issue Form GST MOV-09 Within 7 Days Invalidates Detention Proceedings U/S 129(3)
30 Dec 24
Deadline for Amnesty Scheme 2024 to Resolve Pre-GST Tax Arrears Ends 31st Dec
Ministry of Finance Year Ender 2024: Department of Expenditure
Advisory for Waiver Scheme under Section 128A
29 Dec 24
Delhi HC Quashes Reassessment Proceedings U/S 148 Due to Procedural Lapses and Lack of Valid Grounds
28 Dec 24
Economists Urge PM to Cut Income Tax Rates in the 2025 Budget
ITAT Delhi Quashes Reassessment Over Discrepancy Between Reopening Reasons and Additions
GST Council Proposes Reduction of Pre-Deposit for Penalty Appeals U/S 107 & 112 from 25% to 10%
27 Dec 24
GST Council Exempts Gift Vouchers from Taxation, Bringing Relief to Retail and Corporate Sectors
Patna HC Upholds GST Registration Cancellation, Emphasizes Timely Use of Legal Remedies
GST Authorities Issue Tax Notices to CNG Cylinder Providers for Incorrectly Applying 18% GST
Calcutta HC: Writ Petitions Cannot Undermine GST Department’s Adjudication Process

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
18 Jan 25 Payment of tax by Composition taxpayers for December quarter.
20 Jan 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Jan 25 Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).
22 Jan 25 Summary Return of December 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, And
24 Jan 25 Summary Return of December 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,
28 Jan 25 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .
30 Jan 25 Issue of TCS certificate for December quarter by All Collectors
30 Jan 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in December.
30 Jan 25 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 24-25, where lease has terminated in December (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jan 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for December.
30 Jan 25 Deposit of TDS on transfer of virtual digital asset u/s 194S, by an exchange, for December.
31 Jan 25 TDS Statements for December quarter.
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