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

CHAPTER VI  -  TAX INVOICE, CREDIT AND DEBIT NOTES

TaxGPT

Summarize Rule 53 by TaxGPT in
  AA   |   Print

Rule 53 - Revised tax invoice and credit or debit notes.

53. (1) A revised tax invoice referred to in section 31 1[****] shall contain the following particulars, namely:- (a) the word “Revised Invoice”, wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; (c) 2[****]; (d) a consecutive serial number not exceeding sixteen characters, in one o


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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)