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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

16 Dec 24
IT Department Issues Notices to Indian Residents for Undeclared Foreign ESOPs and Assets
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Odisha
Income Tax Refunds Soar 46.31% to Rs 3.08 Lakh Crore in FY 2024-25 - Finance Ministry
15 Dec 24
Jharkhand HC: GST Credit Allowed on Delayed GSTR-3B, Directs Refund of Penalty and Interest to Petitioner
Madras HC Allows Final Chance to Petitioner for Explaining Discrepancies Over GST Returns Mismatch
Jharkhand HC: GST Credit Allowed on Delayed GSTR-3B, Directs Refund of Penalty and Interest to Petitioner
14 Dec 24
Allahabad HC: Assessee Can’t Submit Mandatory Documents After Plea Acceptance & GST Notice Issuance
Tamil Nadu GST Authority Issues Tax Demand Notice to Indian Railway Finance Corporation (IRFC)
MCA Dept Launches E-Adjudication Facility to Ease Business Operations
13 Dec 24
New Advisory on Mismatched Values Between GSTR-9 Tables 8A and 8C for FY 2023-24
Madras HC Directs Petitioner for 25% Pre-Deposit, Treats Impugned GST Order as SCN for Fresh Hearing
Tamil Nadu GST Authority Issues Tax Demand Notice to Indian Railway Finance Corporation (IRFC)
12 Dec 24
Allahabad HC: Assessee Can’t Submit Mandatory Documents After Plea Acceptance & GST Notice Issuance
Tamil Nadu GST Authority Issues Tax Demand Notice to Indian Railway Finance Corporation (IRFC)
MCA Dept Launches E-Adjudication Facility to Ease Business Operations
11 Dec 24
Madras HC Orders Fresh Hearing for R.B. Traders Due to GST Consultant’s Lapse; 90% of Disputed Tax Paid
Budget 2025: MSME Traders Want GST Reduction, Technology Upgrades, and PLI Expansion
10 Dec 24
IRDAI and DFS Welcome Proposal to Lower GST Rates on Various Health Policies
GST Dept Detects ?35,132 Crore Tax Credit Evasion; 69 Arrested, Govt Reveals
09 Dec 24
Gauhati HC: GST DRC-01 Summary Cannot Replace Mandatory SCN U/S 73(1) of CGST Act
Punjab and Haryana High Court: GST Appeal Cannot Be Canceled Due to Non-payment of the Requisite Fee
Karnataka Reports 26% Growth in Women Filing Income Tax Returns Over the Past Five Years
02 Dec 24
Advisory: E-Invoice Glossary and Steps
Gross and Net GST revenue collections for the month of Nov, 2024
CBDT Extends ITR Filing Deadline for Taxpayers u/s 92E to 15th December 2024
01 Dec 24
Orissa HC Stays GST Notice U/S 74 Consolidating Multiple AY, Citing Karnataka HC Ruling
Rajasthan HC: Provisional Attachment U/S 83 of GST Act Ceases After One Year Without Fresh Justification
30 Nov 24
Allahabad HC: Time Extension GST Notification Apply Only from 31.03.2023 U/S 73(9) and 73(10)
Punjab and Haryana HC Cancels I-T Notice Without Implementing Faceless Assessment U/S 144B
Madras HC: Limitation Period for Contesting GST Assessment Orders U/S 107 Begins Upon Denial of Rectification Request
29 Nov 24
MCA Proposes Mediation to Reduce Burden on Operational Creditors in NCLT
GST Notification No. 29/2024: GSTR 3B Due Date Extended for Manipur Taxpayers
FinMin: MSME Associations Across India Welcome Revised Section 43B of Income-Tax Act
GSTR 3B Due Date Extended for Manipur Taxpayers
28 Nov 24
MCA Proposes Mediation to Reduce Burden on Operational Creditors in NCLT
MSME Associations Across India Welcome Revised Section 43B of Income-Tax Act
27 Nov 24
Centre Collects ?4,792 Crore GST from Coaching and Training Institutes in FY24
Finance Ministry Announces New Amendments to GSTAT Jurisdiction
26 Nov 24
GST Collections on Health and Life Insurance Premiums Surge by 680 Percent in FY 2023-24
Kerala HC: Failure to Consider Assessee’s Request for Personal Hearing Violates Principles of Natural Justice
25 Nov 24
Kerala HC: No Reopening of Assessment if Limitation Expired Before Timeline Extension
Suggests 5% GST Rate on Manpower Services to Transform the Labor Market
18 Nov 24
GSTN Issues Important Advisory on GSTR 2B and IMS
CBDT Launches Campaign to Help Taxpayers Report Foreign Assets and Income in AY 2024-25
17 Nov 24
Govt Highlights Shift in Tax Burden and Rising Taxpayer Base Over the Last Decade
Delhi HC: Penalty for TDS Violations and SCN Issues from Previous Name Company Can Be Rectified u/s 292-B
Gujarat HC: No Need for Certified Copy of GST Appeal Order When Accessible on Common Portal
Over 8 Crore ITRs Filed for AY 2024-25, 74% Opt for New Tax Regime
16 Nov 24
Bombay HC: GST Refund Rejection Without Hearing Violates CGST Rules 92(3) and Principles of Natural Justice
Investigation Wing to Examine Cases of JDA Landowners Who Didn’t Pay Capital Gains Tax
Kerala HC Overturns Denial of Input Tax Credit, Citing GST Notification Under Section 16(5)

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
25 Dec 24 Deposit of GST under QRMP scheme for November .
28 Dec 24 Return for November by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Dec 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in November.
30 Dec 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 November (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Dec 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for November.
30 Dec 24 Deposit of TDS on Virtual Digital Assets u/s 194S for November.
31 Dec 24 Filing of Belated/ Revised Income Tax returns for AY 24-25 for all assessees if assessement not completed.
31 Dec 24 GST Annual Return for 23-24. Mandatory if Turnover > 2 cr.
31 Dec 24 GST Audit Report for 23-24. Mandatory if Turnover > 5 cr.
31 Dec 24 RBI Annual Performance Report by All entities having investment outside India.
31 Dec 24 Quarter 3 – Board Meeting of All Companies.
31 Dec 24 Payment of membership fee for 2024-25 by ICAI Members.
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