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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2024]

CHAPTER IV  -  TIME AND VALUE OF SUPPLY

Section 12 - Time of supply of goods.

12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall be the

References:

For class of persons who shall pay central tax on outward supply of goods at time of supply as specified year did not exceed one crore and fifty lakh rupees or registered person whose aggregate turnover in year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for composition levy under section 10 see Notification No. 66/2017 Central Tax dated 15 Nov, 2017
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20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

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