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Instruction No. 05/2023-GST - Central Tax

    इस Instruction को हिंदी में सुने
CBIC instructions to GST officers, not to issue notices in mechanical manner to Indian Companies having expats on secondment. (Judgment of the Hon’ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS))
  
  AA   | Print

Instruction No. 05/2023-GST F. No. CBIC-20004/3/2023-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 13th December 2023 To, All the Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax All the Principal .......

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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)