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

CHAPTER X  -  REFUND

TaxGPT

Summarize Rule 96 by TaxGPT in
  AA   |   Print

Rule 96 - Refund of integrated tax paid on goods or services exported out of India.

96. (1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- (a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bi


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20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 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 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).