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34
Results
Section 164,
Rule 110,
Rule 111,
Rule 113A,
Rule 138(3),
Rule 142,
Rule 163,
Rule 21,
Rule 21A,
Rule 28,
Rule 36,
Rule 37A,
Rule 39,
Rule 40,
Rule 48,
Rule 59,
Rule 60,
Rule 62,
Rule 78,
Rule 8(4A),
Rule 88B,
Rule 88C,
Rule 89,
Rule 95B,
Rule 96,
Section 16(2),
Section 168(1),
Section 42(2),
Section 54(3),
Section 54(3),
Rule 36(4),
Rule 89(1),
Rule 89(4),
Rule 96A(1),
GST RFD-01,
GSTR-1,
GSTR-2,
GSTR-2A,
GSTR-2B,
GSTR-3,
Circular No. 193/05/2023-GST Central Tax
17 Jul, 2023
❱ Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.
Section 16,
Section 16(2),
Section 168(1),
Section 37(1),
Rule 36(4),
GSTR-1,
GSTR-2A,
GSTR-2B,
GSTR-3B,
GST DRC-01D,
GSTR-1,
GSTR-10,
GSTR-2A,
GSTR-2B,
GSTR-3A,
GSTR-3B,
GSTR-4,
GSTR-5A,
GSTR-7,
GSTR-9,
GSTR-9A,
GSTR-9C,
Circular No. 183/15/2022-GST Central Tax
27 Dec, 2022
❱ Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
Instruction No. 03/2022 Central Tax
14 Jun, 2022
❱ CBIC instructions relating to sanction, post-audit and review of refund claims.
Board has been receiving reports of different practices being followed by the field formations regarding sanction, review and post-audit of refund claims. In certain Commissionerates, speaking order is being issued in respect of all refund claims, whereas in others, speaking orders are not being issued if the refund is sanctioned in full. Similarly, in case of review and post-audit, different practices are being followed by the field formations. The matter has been examined with the twin purpose of ensuring uniformity in procedure and enabling effective monitoring of sanction of refund claims in order to safeguard interest of revenue. Accordingly, the Board hereby issues the following instructions/guidelines for sanction, post-audit and review of refunds:
Section 107(2),
Section 49(6),
Section 54(10),
Section 54(3),
Section 54(8),
Section 55(4),
Rule 89(2),
Rule 89(3),
GST RFD-03,
GST RFD-06,
GSTR-1,
GSTR-2A,
GSTR-3B,
Instruction No. 02/2022 Central Tax
22 Mar, 2022
❱ Standard Operating Procedure (SOP) for Scrutiny of returns under GST for FY 2017-18 and 2018-19
Section 61,
Section 73,
Section 74,
Rule 99,
GST ASMT-10,
GST ASMT-11,
GST ASMT-12,
GST DRC-03,
GSTR-1,
GSTR-2A,
GSTR-3B,
GSTR-7,
GSTR-8,
Circular No. 143/13/2020-GST Central Tax
10 Nov, 2020
❱ Provisions relating to Quarterly Return Monthly Payment Scheme (QRMP Scheme)
Section 10,
Section 168(1),
Section 25,
Section 37,
Section 39(1),
Section 39(2),
Section 39(7),
Section 47,
Section 50,
Rule 59,
Rule 61A,
GST PMT-06,
GSTR-1,
GSTR-2A,
GSTR-2B,
GSTR-3B,
Notification No. 82/2020 Central Tax
10 Nov, 2020
❱ Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020.
Rule 59,
Rule 60,
Rule 61(5),
Rule 61A,
GST PMT-06,
GSTR-1,
GSTR-2A,
GSTR-2B,
GSTR-3B,
GSTR-4A,
GSTR-5,
GSTR-6,
GSTR-6A,
GSTR-7,
GSTR-8,
Apr
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)