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

CHAPTER IX  -  PAYMENT OF TAX

Rule 88A - Order of utilization of input tax credit.

1[88A. Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central

References:

For clarification on the manner of utilization of ITC post insertion of the rule 88A. see Circular No. 98/17/2019-GST Central Tax dated 23 Apr, 2019
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20 Nov

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Nov

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Oct 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Nov

☑ Monthly | GSTR-11

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