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

CHAPTER III  -  LEVY AND COLLECTION OF TAX

Section 8 - Power to grant exemption from tax.

8. (1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally either a

References:

For concessional UTGST Rate for inter-state supplies of goods to specified petroleum and other explorations and productions under various schemes see Notification No. 3/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For exemption to supplies of goods by canteen stores department under ministry of Defence to unit run CSD see Notification No. 7/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For exemption to inter-state supplies of goods and services or both received by a deductor of TDS under sector 51 of the central goods and services tax act 2017 from an unregistered supplier see Notification No. 9/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For exemption to inter-sate supplies of second hand goods received by a registered person from an unregistered supplier see Notification No. 10/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For exemption of goods supplied to food and Agricultural organisation of the united nations see Notification No. 19/2019 Union Territory Tax (Rate) dated 30 Sep, 2019
For exemption to inter-state supply of taxable goods by a registered supplier to a registered receipt for export from so much of unit territory tax as leviable thereon under section 7 of UTGST Act as is in excess of amount calculated at rate of 0.05 per cent see Notification No. 40/2017 Union Territory Tax (Rate) dated 23 Oct, 2017
For exemption on supply of goods to certain institution see Notification No. 45/2017 Union Territory Tax (Rate) dated 14 Nov, 2017
For partial exemption to inter-state supply of services by wat of grant of license or lease to explore or mine petroleum crude or natural gas or both see Notification No. 05/2018 Union Territory Tax (Rate) dated 25 Jan, 2018
For exemption from tax on intra-state supplies of goods falling under heading no 8703 see Notification No. 08/2018 Union Territory Tax (Rate) dated 25 Jan, 2018
For exemption to inter-state supply of gold silver or platinum falling under chapter 71 when supplied by nominated agency under the scheme for export against supply by nominated agency as referred to in paragraph 4.41 of the Foreign trade policy see Notification No. 26/2018 Union Territory Tax (Rate) dated 31 Dec, 2018
For notified rate of tax to be levied on specified first inter-state supply of goods or services see Notification No. 2/2019 Union Territory Tax (Rate) dated 7 Mar, 2019
For exemption to inter-state supplies of handicraft goods see Notification No. 21/2018 Union Territory Tax (Rate) dated 26 Jul, 2018
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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)