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Amendment Tree
of
Order No. 05/2021 Custom


No further amendments.
1
31 May, 2021

Order No. 05/2021 Custom


Seeks to extend ad hoc exemption from whole of IGST from 30th June 2021 to 31st Aug 2021 on import of specified COVID relief goods free of cost, for free distribution in India.

Eligible goods are specified in appendix to this order.
  
2
31 May, 2021

Notification No. 32/2021 Custom


Seeks to exempt whole IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021.

Eligible goods are specified in appendix to this notification.

Why separate notification issued?
As per recent judgement of Delhi High Court and recommendation of GST Council, IGST exemption has now been extended to paid imports of COVID material in addition to free import of goods.
  
3
7 May, 2021

FAQ


FAQ on Ad hoc Exemption Order No. 4/2021-Customs dated 3 May, 2021 exempting IGST on imports of specified COVID-19 relief material.
  
4
3 May, 2021

Order No. 04/2021 Custom


Ad hoc Exemption from whole of IGST on import of specified COVID relief goods free of cost, for free distribution in India. The said exemption is applicable upto 30th June 2021.

Eligible goods are specified in appendix to this order.
  
5
24 Apr, 2021

Notification No. 28/2021 Custom


Duty relief on specified COVID Items.
  
6
20 Apr, 2021

Notification No. 27/2021 Custom


Duty relief on specified COVID Items.
  
29
Mar
S
M
T
W
T
F
S
10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]