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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2018]

CHAPTER XXI  -  MISCELLANEOUS

Section 147 - Deemed exports.

147. The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is receive

References:

For notified supplies of goods as deemed exports see Notification No. 48/2017 Central Tax dated 18 Oct, 2017
For notified evidence to be produced by supplier of deemed Export supplier for claiming refund see Notification No. 49/2017 Central Tax dated 18 Oct, 2017
For procedure on procurement of supplies of goods from DTA by EOU EHTP unit Technology park (STP) BTP unit under deemed export benefits see Circular No. 14/14/2017-GST Central Tax dated 6 Nov, 2017
See
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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)