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

CHAPTER III  -  LEVY AND COLLECTION OF TAX

Section 7 - Scope of supply.

7. (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchan

References:

For Notified supplies which shall be treated neither as a supply nor as supply of services see Notification No. 14/2017 Central Tax (Rate) dated 28 Jun, 2017 and Notification No. 11/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For notified supplies which shall be treated neither as a supply of goods nor as as supply of services see Notification No. 25/2019 Central Tax (Rate) dated 30 Sep, 2019 and Notification No. 24/2019 Integrated Tax (Rate) dated 30 Sep, 2019
For clarification on inter -state movement of various modes of conveyance carrying goods or passengers or for repairs maintenance see Circular No. 1/1/2017-IGST Integrated Tax dated 7 Jul, 2017
For clarification inter state movement of rigs tools and spares and all goods on wheels see Circular No. 21/21/2017-GST Central Tax dated 22 Nov, 2017
For clarification on issues regarding treatment of supply by an artist in various states and supply of goods by artists from galleries see Circular No. 22/22/2017-GST Central Tax dated 21 Dec, 2017
For clarification regarding GST in respect of certain services see Circular No. 34/8/2018-GST Central Tax dated 1 Mar, 2018
For taxable service provided by member of joint venture to JV and vice versa and inter se between member of JV see Circular No. 35/9/2018-GST Central Tax dated 5 Mar, 2018
For issue related to taxability of tenancy rights under GST see Circular No. 44/18/2018-GST Central Tax dated 2 May, 2018
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
For clarification regarding GST rates & clarification see Circular No. 80/54/2018-GST Central Tax dated 31 Dec, 2018
For clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period july 2017 to march 2018 see Circular No. 91/10/2019-GST Central Tax dated 18 Feb, 2019
For clarification in respect of goods sent out of India for exhibition or on consignment basis for export promotion see Circular No. 108/27/2019-GST Central Tax dated 18 Jul, 2019
For levy of GST on the service of display of name or name or placing of name name plates of the donor in the the premises of charitable organisation receiving donation or gifts from individual donors see Circular No. 116/35/2019-GST Central Tax dated 11 Oct, 2019
18
Apr
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M
T
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T
F
S
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)