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

CHAPTER IX  -  MISCELLANEOUS

TaxGPT

Summarize Section 23 by TaxGPT in
  AA   |   Print

Section 23 - Power to make regulations

23. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.


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25
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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

☑ Quarterly | QRMP

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