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FAQ
Notification No. 32/2021 Custom
Seeks to exempt whole IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021.
Eligible goods are specified in appendix to this notification.
Why separate notification issued?
As per recent judgement of Delhi High Court and recommendation of GST Council, IGST exemption has now been extended to paid imports of COVID material in addition to free import of goods.
Order No. 05/2021 Custom
Seeks to extend ad hoc exemption from whole of IGST from 30th June 2021 to 31st Aug 2021 on import of specified COVID relief goods free of cost, for free distribution in India.
Eligible goods are specified in appendix to this order.
FAQ
FAQ on Ad hoc Exemption Order No. 4/2021-Customs dated 3 May, 2021 exempting IGST on imports of specified COVID-19 relief material.
Order No. 04/2021 Custom
Ad hoc Exemption from whole of IGST on import of specified COVID relief goods free of cost, for free distribution in India. The said exemption is applicable upto 30th June 2021.
Eligible goods are specified in appendix to this order.
May
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13 May
☑ Monthly | GSTR-5
GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).
20 May
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
25 May
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 May
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).