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Classification of Goods and Services
(The First Schedule To The Customs Tariff Act, 1975)
Chapter 63
Print
Other made up textile articles; sets; worn clothing and worn textile articles; rags
NOTES :
1. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. Sub-Chapter I does not cover :
(a) goods of Chapters 56 to 62 ; or
(b) worn clothing or other worn articles of heading 6309.
3. Heading 6309 applies only to the following goods :
(a) articles of textile materials :
(i ) clothing and clothing accessories, and parts thereof ;
(ii) blankets and travelling rugs ;
(iii) bed linen, table linen, toilet linen and kitchen linen ;
(iv) furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805.
(b) footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements :
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings.
Sub- Heading Note :
Sub-heading 6304 20 covers articles made from warp knit fabrics impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphosmethyl (ISO)
Dec
10 Dec
☑ Monthly | GSTR-7
GSTR-7 for the m/o Nov 2024 (For TDS Deductors u/s 51 - Section 39(3)).
☑ Monthly | GSTR-8
GSTR-8 for the m/o Nov 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].
11 Dec
☑ Monthly | GSTR-1
GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.
13 Dec
☑ Monthly | GSTR-5
GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).
20 Dec
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]
25 Dec
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Nov 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 Dec
☑ Monthly | GSTR-11
GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
31 Dec
☑ Annual | GSTR-9
Last date to file GSTR-9 / GSTR-9C for FY 2023-24.