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

CHAPTER III  -  LEVY AND COLLECTION OF TAX

TaxGPT

Summarize Section 9 by TaxGPT in
  AA   |   Print

Section 9 - Levy and collection.

9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption], on the value determin


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References:

For exemption to intra-state supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier see Notification No. 9/2017 Central Tax (Rate) dated 28 Jun, 2017
For exemption to intra-state supplies of second hand goods received by a registered person from an unregistered supplier see Notification No. 10/2017 Central Tax (Rate) dated 28 Jun, 2017
For notified categories of service the tax on intra-state supplies of which shall be paid by electronic commerce operator see Notification No. 17/2017 Central Tax (Rate) dated 28 Jun, 2017
For motor vehicles purchased by lesser prior to 1-7-2017 and supplier on lease before 1-7-2017 see Notification No. 37/2017 Central Tax (Rate) dated 13 Oct, 2017
For notified central tax rate 2.5 per cent on intra-state supplier of goods see Notification No. 39/2017 Central Tax (Rate) dated 18 Oct, 2017
For exemption to intra-state suppliers of handcraft goods see Notification No. 21/2018 Central Tax (Rate) dated 26 Jul, 2018
For notified rate of tax to be levied on specified first intra-state supplier of goods or services see Notification No. 2/2019 Central Tax (Rate) dated 7 Mar, 2019
For notified registered persons who shall pay tax on reverse charge basis on certain specified supplier of goods or services or both received from an unregistered supplier see Notification No. 7/2019 Central Tax (Rate) dated 29 Mar, 2019
For exemption of goods supplied to food and agricultural organisation of the united nation see Notification No. 19/2019 Central Tax (Rate) dated 30 Sep, 2019
For further clarification on tax in reverse charge on gold ornaments see Press Release No. 78 Other dated 13 Jul, 2017
For applicability of GST on legal services provided by individual advocates including senior advocates and a firm of advocates see Press Release No. 81 Other dated 15 Jul, 2017
For taxable service provided by members 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 RCM on renting of motor vehicles see Circular No. 130/2019-GST Central Tax dated 31 Dec, 2019
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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).