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

CHAPTER III  -  LEVY AND COLLECTION OF TAX

Section 5 - Levy and collection.

5.  (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, exc

References:

For reverse charge on certain specified supplies of goods see Notification No. 4/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For reverse charge on certain specified supplies of services see Notification No. 10/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For notified categories of services the tax on inter-state supplier of which shall be paid by the electronic commerce operator see Notification No. 14/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For exemption to inter-state supplier of skimmed milk powder or concentrated milk for use in production of milk and not for further supply of skimmed milk powder or concentrated milk as such see Notification No. 30/2017 Integrated Tax (Rate) dated 22 Sep, 2017
For motor vehicles purchased by lesser prior to 1-7-2017 and supplied on lease before 1-7-2017 see Notification No. 38/2017 Integrated Tax (Rate) dated 13 Oct, 2017
For notified rate of integrated tax of 5 per cent on inter-state supplies of goods see Notification No. 40/2017 Integrated Tax (Rate) dated 18 Oct, 2017
For exemption from tax on inter-state supplies of goods falling under heading no 8703 see Notification No. 09/2018 Integrated Tax (Rate) dated 25 Jan, 2018
For notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or service or both received from an unregistered supplier see Notification No. 7/2019 Integrated Tax (Rate) dated 29 Mar, 2019
For exemption on supply of goods by a retail outlets established in the departure area of an International airport beyond immigration counters to an outgoing International Tourist see Notification No. 11/2019 Integrated Tax (Rate) dated 29 Jun, 2019
For clarification on issues wherein goods are moved within state or from another state of registration to another state for supply on approval basis see Circular No. 10/10/2017-GST Central Tax dated 18 Oct, 2017
For clarification on issues regarding treatment of supply by an artist in various states and supply of goods by artists from galleries see Circular No. 22/22/2017-GST Central Tax dated 21 Dec, 2017
For clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period july 2017 to march 2018 see Circular No. 91/10/2019-GST Central Tax dated 18 Feb, 2019
See
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20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* 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.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* 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.

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)