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Amended upto (Year) ⇨  
UTGST ACT, 2017
[Amended upto 2024]

CHAPTER IX  -  MISCELLANEOUS

Section 21 - Application of provisions of Central Goods and Services Tax Act.

21. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,— (i) scope of supply; (ii) compositio

References:

For notified ate turnover and condition see Notification No. 2/2017 Union Territory Tax dated 27 Jun, 2017
For notified rate of interest on delayed payment of tax see Notification No. 10/2017 Union Territory Tax dated 30 Jun, 2017
For HSN code for Andaman and Nicobar Islands see Notification No. 11/2017 Union Territory Tax dated 30 Jun, 2017
For HSN code for Dadra and Nagar Haveli see Notification No. 13/2017 Union Territory Tax dated 30 Jun, 2017
For notification issued under the central goods and services tax act 2017 relating to subjects referred to in section 21 of UTGST Act are automatically to union territory goods and services tax act 2017 see Notification No. 17/2017 Union Territory Tax dated 24 Oct, 2017
For every electronic commerce operator not being an agent shall collect an amount calculated at a rate of half per cent of net value of intra-union territory taxable supplies made through it by other supplies where consideration with respect to such supplies is to be collected by said operator see Notification No. 12/2018 Union Territory Tax dated 28 Sep, 2018
For persons exempted from obtaining registration see Notification No. 2/2019 Union Territory Tax dated 7 Mar, 2019
For notified supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed where rate of tax on input is higher than rate on output supplies see Notification No. 5/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For refund of 50% of UTGST on supplies of gods to (CSD) under ministry Defence see Notification No. 6/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For supplies which shall be treated neither as a supply of goods nor a supply of service see Notification No. 14/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For no refund of unutilised input tax credit 54(3) of CGST Act in case of supply of services specified in sub item of item 5 of schedule 2 of CGST Act see Notification No. 15/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For notified specified agencies entiled to claim a refund of taxes aid on the notified supplies of goods or services or both received by them see Notification No. 16/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For builders time of accrual of tax liability in case of TDR see Notification No. 04/2018 Union Territory Tax (Rate) dated 25 Jan, 2018
For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Union Territory Tax (Rate) dated 29 Mar, 2019
For refund of application union territory tax to retail outlets established in the departure area of International Airport beyond the Immigration counters making tax free supply of goods to an outgoing international tourist see Notification No. 11/2019 Union Territory Tax (Rate) dated 29 Jun, 2019
For exemption of goods supplied to food and Agricultural organisationof the united nations see Notification No. 19/2019 Central Tax (Rate) dated 30 Sep, 2019
For notified supplies which shall be treated neither as supply of goods nor a supply of services see Notification No. 25/2019 Central Tax (Rate) dated 30 Sep, 2019
For every electronic commerce operator not being an agent shall collect an amount calculated at a rate of one per cent of net value of inter union territory taxable supplies made through it by other supplies where consideration with respect to such supplies is to be collected by said operator see Notification No. 13/2018 Union Territory Tax dated 28 Sep, 2018
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18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

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)