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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2025]

CHAPTER II  -  ADMINISTRATION

TaxGPT

Summarize Section 3 by TaxGPT in
  AA   |   Print

Section 3 - Officers under this Act

3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax or Directors General of Central Tax, (c) Principal Commissioners of Central Tax or Principal Additional Directors


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References:

For Proper officer for provision relating to registration and composition levy under the CGST ACT 2017 or the rule made thereunder see Circular No. 1/1/2017 Central Tax dated 26 Jun, 2017
For Proper Officer relating to provision other than registration and composition under the CGST ACT 2017 see Circular No. 3/3/2017-GST Central Tax dated 5 Jul, 2017
For Case assigned to specified officers see Order No. 02/2019 Central Tax dated 12 Mar, 2019
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (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 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)