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

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
10 May 26 Monthly Return by Tax Deductors for April.
10 May 26 Monthly Return by e-commerce operators for April.
11 May 26 Monthly Return of Outward Supplies for April.
13 May 26 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
13 May 26 Monthly Return by Non-resident taxable person for April.
15 May 26 Monthly Return of Input Service Distributor for April.
15 May 26 E-Payment of PF for April.
15 May 26 Payment of ESI for April
15 May 26 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.
15 May 26 Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).
15 May 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.
15 May 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in March.
15 May 26 Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
15 May 26 Quarterly Statement of TCS for January-March.
20 May 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.
20 May 26 Add/amend particulars (other than GSTIN) in GSTR-1 of April. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 May 26 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25 May 26 Deposit of GST of April under QRMP scheme.
28 May 26 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 May 26 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 26-27.
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