GST Rules

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 255 items in 13 pages
Central Goods and Services Tax Rules, 2017 
IntroductionPreliminary
Rule 1Short title and Commencement
Rule 2Definitions
IntroductionComposition Levy
Rule 3Intimation for composition levy
Rule 4Effective date for composition levy
Rule 5Conditions and restrictions for composition levy
Rule 6Validity of composition levy
Rule 7Rate of tax of the composition levy
IntroductionRegistration
Rule 8Application for registration
Rule 9Verification of the application and approval
Rule 10Issue of registration certificate
Rule 10AFurnishing of Bank Account Details
Rule 10BAadhaar authentication for registered person
Rule 11Separate registration for multiple places of business within a State or a Union territory
Rule 12Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13Grant of registration to non-resident taxable person
Rule 14Grant 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

News, Due Date Reminder and Location Map

News

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
15 Jun 24 Deposit of First Instalment of Advance Tax (15%) by all assessees (other than 44AD & 44ADAD cases).
15 Jun 24 Issue of Salary TDS Certificates for FY 23-24.
15 Jun 24 Issue of TDS Certificates for Q4 of FY 23-24
15 Jun 24 Details of Deposit of TDS/TCS of May by book entry by an office of the Government.
15 Jun 24 Payment of ESI for May
15 Jun 24 E-Payment of PF for May.
20 Jun 24 Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP).
20 Jun 24 Monthly Return by persons outside India providing online information and data base access or retrieval services, for May.
25 Jun 24 Deposit of GST of May under QRMP scheme.
28 Jun 24 Return for May by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Jun 24 Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable,the second financial year.
30 Jun 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 24-25, where lease has terminated in May. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jun 24 Deposit of TDS on Virtual Digital Assets u/s 194S for May.
30 Jun 24 Annual Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2023-24 .
30 Jun 24 Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc.
30 Jun 24 Application for conversion of provisional registration to regular or renewal of registration /approval after 5 years of registration /approval of Trust, institution, etc.
30 Jun 24 Efiling of Annual Statement of Equalisation Levy for 2023-24. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider)
30 Jun 24 Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated.
30 Jun 24 Updation of Nomination details or express opting out in Demat/Trading/Mutual fund accounts to avoid deactivation.
30 Jun 24 Annual Return of Deposits by Companies other than NBFCs for FY 23-24.
30 Jun 24 Director’s Disclosure of Interest and Non-disqualification by Companies.
30 Jun 24 Holding of Board Meeting by Companies for Q1 .
30 Jun 24 Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter.
30 Jun 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in May.
30 Jun 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for May.
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