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

CHAPTER IX  -  PAYMENT OF TAX

TaxGPT Beta

Summarize Rule 86A by TaxGPT in
Print

Rule 86A - Conditions of use of amount available in electronic credit ledger.

1[86A. (1) The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other docum


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24 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* 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.

26 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* 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.

28 Jan

☑ Monthly | GSTR-11

GSTR-11 for the m/o Dec 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jan

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)