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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2022]

CHAPTER VI  -  REGISTRATION

Section 24 - Compulsory registration in certain cases.

24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,–– (i) persons making

References:

For exemption to intra state supplier of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier see Notification No. 9/2017 Central Tax (Rate) dated 28 Jun, 2017
For clarification on inter-state movement of various modes of conveyance carrying goods or passengers or for repairs and maintenance see Circular No. 1/1/2017-IGST Integrated Tax dated 7 Jul, 2017
For scope of principal-agent relationship in the context of schedule 1 of the CGST Act see Circular No. 57/31/2018-GST Central Tax dated 4 Sep, 2018
For scope of principal and agent relationship under schedule 1 in context of del credere agent see Circular No. 73/47/2018-GST Central Tax dated 5 Nov, 2018
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)