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

CHAPTER V  -  PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

TaxGPT

Summarize Section 11 by TaxGPT in
  AA   |   Print

Section 11 - Place of supply of goods imported into, or exported from India

11. The place of supply of goods,–– (a) imported into India shall be the location of the importer; (b) exported from India shall be the location outside India.


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25
Apr
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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

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