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

CHAPTER X  -  PAYMENT OF TAX

Section 52 - Collection of tax at source.

52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not being an a

References:

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 52/2018 Central Tax dated 20 Sep, 2018
For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 12/2018 Union Territory Tax dated 28 Sep, 2018
For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 02/2018 Integrated Tax dated 20 Sep, 2018
For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 13/2018 Union Territory Tax dated 28 Sep, 2018
For collection of tax at source by tea board of india see Circular No. 74/48/2018-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)