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Amended upto (Year) ⇨  
IGST ACT, 2017
[Amended upto 2021]

CHAPTER VII  -  ZERO RATED SUPPLY

Section 16 - Zero rated supply

16. (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both; or (b) supply

References:

For condition and safeguards for furnishing a letter of undertaking in place of a bond by a registered person who intends to supply goods or services for export without payment of integrated tax see Circular No. 8/8/2017-GST Central Tax dated 4 Oct, 2017
For clarification on application of section 16 of said Act relating to zero rated supply for purpose of compensation cess on exports. see Circular No. 1/1/2017-Compensation Cess Compensation Cess dated 26 Jul, 2017
For procedure on procurement of supplies of goods from DTA by export oriented unit (EHTP) unit under deemed export benefit see Circular No. 14/14/2017-GST Central Tax dated 6 Nov, 2017
For refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics see Circular No. 18/18/2017-GST Central Tax dated 16 Nov, 2017
For alternative mechanism with officer interface see Circular No. 05/2018-CUSTOMS Custom dated 23 Feb, 2018
For processing of refund application for unique identify number entities see Circular No. 36/10/2018-GST Central Tax dated 13 Mar, 2018
For extension of date in SB005 alternate mechanism cases & clarification in other cases see Circular No. 08/2018-CUSTOMS Custom dated 23 Mar, 2018
For clarification on issues related to furnishing of bond of undertaking for exports see Circular No. 40/14/2018-GST Central Tax dated 6 Apr, 2018
For queries regarding processing of refund application for UIN agencies see Circular No. 43/17/2018-GST Central Tax dated 13 Apr, 2018
For sanction of pending IGST refund claims where records have not been transmitted from GSTN to DG systems see Circular No. 12/2018-CUSTOMS Custom dated 29 May, 2018
For clarification on miscellaneous issues related to SEZ and refund to unutilized ITC for job workers see Circular No. 48/22/2018-GST Central Tax dated 14 Jun, 2018
For clarification regarding removal of restriction of refund of accumulated ITC on fabrics see Circular No. 56/30/2018-GST Central Tax dated 24 Aug, 2018
For processing of refund application filed by canteen stores department see Circular No. 60/34/2018-GST Central Tax dated 4 Sep, 2018
For guidelines for processing of application for financial assistance under the central sector scheme named "Seva Bhoj Yojana" of the ministry of culture see Circular No. 75/49/2018-GST Central Tax dated 27 Dec, 2018
For processing of refund application in FORM GST RFD -01A submitted taxpayer wrongly mapped on the common portal see Circular No. 104/23/2019-GST Central Tax dated 28 Jun, 2019
For refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist foreign see Circular No. 106/25/2019-GST Central Tax dated 29 Jun, 2019
For clarification in respect of goods sent out of India for exhibition on consignment basis for export promotion see Circular No. 108/27/2019-GST Central Tax dated 18 Jul, 2019
For eligibility to file a refund application in form GST RED-01 for a period and category under which a nill refund application has already been filed see Circular No. 110/29/2019-GST Central Tax dated 3 Oct, 2019
For procedure to claim refund in Form GST RED-01 subsequent to favourable order in appeal or any other forum see Circular No. 111/30/2019-GST Central Tax dated 3 Oct, 2019
For clarification regarding fully electronic refund process through Form GST RED-01 and single disbursement see Circular No. 125/44/2019-GST Central Tax dated 18 Nov, 2019
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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)