Central Goods and Services Tax Act 2017

Chapter NameSub Chapter NameEnglish Pdf
Page size:
select
 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

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
18 May 21 Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme with interest @ 9% p.a. Interest @ 18% pa applicable wef 19.5.21.
20 May 21 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP)
20 May 21 Summary Return cum Payment of Tax for Mar for turnover upto 5cr without late fee but with interest @ 9%
22 May 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @ 9% 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 May 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @9% 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.
26 May 21 Monthly return of Outward Supplies for April. (other than QRMP)
28 May 21 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
30 May 21 Deposit of TDS on payment made for purchase of property in April.
30 May 21 Deposit of TDS u/s 194M for April.
30 May 21 Statement by Non-resident having Liaison Office in India (u/s 285) for 20-21.
30 May 21 Issue of TCS certificate for March Qtr. By All Collectors.
31 May 21 TDS Statements for Q4 of 20-21.
31 May 21 Statement of Financial Transactions by Assessees liable to Tax Audit receiving cash above 2 lacs against sales & Dividends, Interest, Capital Gains etc. for FY 2020-21.
31 May 21 Statement of Reportable Account u/s 285BA(1) for Calender year 2020.
31 May 21 Filing belated or revised ITR for AY 2020-21.
31 May 21 Monthly Return by Tax Deductors for April.
31 May 21 Monthly Return by e-commerce operators for April.
31 May 21 Monthly Return of Input Service Distributor for April.
31 May 21 Deposit of TDS on payment made for purchase of property in March.
31 May 21 Deposit of TDS @ 5% on total payment of Rent more than 50,000 pm by individual of HUF (not liable to tax audit) during last FY.
31 May 21 Upload of particulars of declarations received in Form 60 from Oct - Mar.
31 May 21 Deposit of TDS  u/s 194M for March.
31 May 21 Return for March quarter of Goods sent to or received from job-worker.
31 May 21 Return of Outwards Supplies for 20-21 by Composition Supplier.
31 May 21 Monthly Return by Non-resident taxable person for April.
05 Jul 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee and interest 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.
05 Jul 21 Payment of TDS/TCS deducted /collected in April.
Readmore...

Blog News

  • 31 Jul 2019 About - C D S & Associates, Chartered Accountants, is a leading accountancy, tax and...
  • Enquiry Form

    Please send us your query and we'll be happy to assist you