Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd
Print
Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER III  -  LEVY AND COLLECTION OF TAX

TaxGPT

Summarize Section 7 by TaxGPT in
  AA   |   Print

Section 7 - Scope of supply.

7. (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; 6[aa) the activities or transactions, by a person, other


Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans

Add to Fav ☆
Add to favorites.
References:

For Notified supplies which shall be treated neither as a supply nor as supply of services see Notification No. 14/2017 Central Tax (Rate) dated 28 Jun, 2017 and Notification No. 11/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For notified supplies which shall be treated neither as a supply of goods nor as as supply of services see Notification No. 25/2019 Central Tax (Rate) dated 30 Sep, 2019 and Notification No. 24/2019 Integrated Tax (Rate) dated 30 Sep, 2019
For clarification on inter -state movement of various modes of conveyance carrying goods or passengers or for repairs maintenance see Circular No. 1/1/2017-IGST Integrated Tax dated 7 Jul, 2017
For clarification inter state movement of rigs tools and spares and all goods on wheels see Circular No. 21/21/2017-GST Central Tax dated 22 Nov, 2017
For clarification on issues regarding treatment of supply by an artist in various states and supply of goods by artists from galleries see Circular No. 22/22/2017-GST Central Tax dated 21 Dec, 2017
For clarification regarding GST in respect of certain services see Circular No. 34/8/2018-GST Central Tax dated 1 Mar, 2018
For taxable service provided by member of joint venture to JV and vice versa and inter se between member of JV see Circular No. 35/9/2018-GST Central Tax dated 5 Mar, 2018
For issue related to taxability of tenancy rights under GST see Circular No. 44/18/2018-GST Central Tax dated 2 May, 2018
For scope of principal -agent relationship in the context of schedule 1 of the CGST Act see Circular No. 57/31/2018-GST Central Tax dated 4 Sep, 2018
For scope of principal and agent relationship under schedule 1 in context of del credere agent see Circular No. 73/47/2018-GST Central Tax dated 5 Nov, 2018
For clarification regarding GST rates & clarification see Circular No. 80/54/2018-GST Central Tax dated 31 Dec, 2018
For clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period july 2017 to march 2018 see Circular No. 91/10/2019-GST Central Tax dated 18 Feb, 2019
For clarification in respect of goods sent out of India for exhibition or on consignment basis for export promotion see Circular No. 108/27/2019-GST Central Tax dated 18 Jul, 2019
For levy of GST on the service of display of name or name or placing of name name plates of the donor in the the premises of charitable organisation receiving donation or gifts from individual donors see Circular No. 116/35/2019-GST Central Tax dated 11 Oct, 2019
  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).