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Circular No. 52/26/2018-GST - Central Tax

Clarification regarding applicability of GST rates on various goods and services namely (i) Fortified Toned Milk, (ii) Refined beet and cane sugar, (iii) Tamarind Kernel Powder (Modified & Un Modified form), (iv) Drinking water, (v) Plasma products, (vi) Wipes using spun lace non-woven fabric, (vii) Real Zari Kasab (Thread), (viii) Marine Engine, (ix) Quilt and comforter, (x) Bus body building as supply of motor vehicle or job work, (xi) Disc Brake Pad
  
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Circular No.52/26/2018-GST F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of Central Exc.......

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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 -  

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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