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

CHAPTER IX  -  RETURNS

Section 45 - Final return.

45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the

References:

For standard operating procedure to be followed in case of non-filers of return see Circular No. 129/48/2019-GST Central Tax dated 24 Dec, 2019
For waiver of late fee payable by specified classes of taxpayers see Notification No. 41/2019 Central Tax dated 31 Aug, 2019
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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)