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

CHAPTER III  -  LEVY AND COLLECTION OF TAX

Section 6 - Power to grant exemption from tax.

6. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolute

References:

For concessional IGST rate for inter-state supplier of goods to specified petroleum and other explorations and production under various schemes see Notification No. 3/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For exemption to supplier of goods by the (CSD) under ministry of Defence to unit run canteen and supplier by CSD see Notification No. 7/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For exemption to all services imported by a unit or a developer in the special economic zone see Notification No. 18/2017 Integrated Tax (Rate) dated 5 Jul, 2017
For inter state supply of heavy water and nuclear fuels falling in chapter 28 by the department of atomic Energy to the nuclear power corporation of India Ltd see Notification No. 26/2017 Integrated Tax (Rate) dated 21 Sep, 2017
For exemption to inter state supply of taxable goods by a registered supplier to a registered receipt for export from so much of Integrated tax leviable thereon under section 5 of the IGSt act see Notification No. 41/2017 Integrated Tax (Rate) dated 23 Oct, 2017
For exemption to inter-state supplier of skimmed milk powder or concentrated milk for use in production of milk and not for further supply of skimmed milk powder or concentrated milk as such see Notification No. 30/2017 Integrated Tax (Rate) dated 22 Sep, 2017
For exemption on supply of goods to certain institutions see Notification No. 47/2017 Integrated Tax (Rate) dated 14 Nov, 2017
For partail exemption to inter state supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both see Notification No. 05/2018 Integrated Tax (Rate) dated 25 Jan, 2018
For exemption to inter state supplier of handicraft goods see Notification No. 22/2018 Integrated Tax (Rate) dated 26 Jul, 2018
For exemption to inter state supply of gold silver or platinum falling under chapter 71 when supplied by nominated agency under the scheme for export against supply by nominated agency as referred of the foreign trade policy see Notification No. 27/2018 Integrated Tax (Rate) dated 31 Dec, 2018
For Exemption to integrated tax leviable on supply of services imported into territory of india to the extent of aggregate of customs duties leviable on consideration declared under section 14(1) of customs act towards royalties and license fees included in transaction value see Notification No. 06/2018 Integrated Tax (Rate) dated 25 Jan, 2018
For Exemption on supply of goods by a retail outlets established in the departure area of an International airport beyond immigration counters to an outgoing International tourist see Notification No. 11/2019 Integrated Tax (Rate) dated 29 Jun, 2019
For exemption of goods supplied to the food and agricultural organisation of united nations see Notification No. 18/2019 Integrated Tax (Rate) dated 30 Sep, 2019
See
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10 Apr

☑ Monthly | GSTR-7

GSTR-7 for the m/o Mar 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Mar 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

12 Apr

☑ Monthly | GSTR-1

GSTR-1 for the m/o Mar 2024 (Monthly Taxpayers) - N.No. 83/2020.

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Mar 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Mar 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)