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Amended upto (Year) ⇨  
CGST RULES, 2017
[Amended upto 2020]

CHAPTER III  -  REGISTRATION

TaxGPT Beta

Summarize Rule 12 by TaxGPT in

Rule 12 - Grant of registration to persons required to deduct tax at source or to collect tax at source.

12. (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through


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15 Jan

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Oct - Dec 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT  [Due date extended vide Notification No.01/2025 dated 10.01.2025]

☑ Monthly | GSTR-5

GSTR-5 for the m/o Dec 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]  [Due date extended vide Notification No.03/2025 dated 10.01.2025]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Dec 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].  [Due date extended vide Notification No.04/2025 dated 10.01.2025]

18 Jan

☑ Quarterly | CMP-08

CMP-08 for Quarter Oct - Dec 2024 (For Composite Taxpayers - Rule 62).

20 Jan

☑ Monthly | GSTR-5A

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

22 Jan

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Dec 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

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)