Duties
Duties published by GST Policy Wing, Central Board of Indirect Taxes and Customs (12)
22 June 2017[D12-1F6] Every supplier whose aggregate turnover in a financial year exceeds twenty lakh rupees: Apply for registration in the State or Union territory from where the taxable supply is made; Within thirty days from the date on which the person becomes liable to registration; Form GST REG-01.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 22, Central Goods and Services Tax Act, 2017 [S10-6PK].22 June 2017[D12-1GX] Every person making inter-State taxable supply, every casual taxable person, every person required to pay tax under reverse charge, every electronic commerce operator: Apply for registration irrespective of turnover; Within thirty days from the date on which the person becomes liable to registration; Form GST REG-01.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 24, Central Goods and Services Tax Act, 2017 [S10-6RF].22 June 2017[D12-1HZ] Every person liable to be registered: Furnish the particulars of the application for registration, with the Permanent Account Number; Within thirty days from the date on which the person becomes liable; Form GST REG-01.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 25, Central Goods and Services Tax Act, 2017 [S10-6SD].1 July 2017[D12-1JS] Every registered person supplying taxable goods: Issue a tax invoice showing the description, quantity and value of goods, the tax charged and other particulars; Before or at the time of removal of goods for supply, or delivery; Tax invoice.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 31, Central Goods and Services Tax Act, 2017 [S10-6Z1].1 July 2017[D12-1KV] Every registered person: Keep and maintain, at the principal place of business, a true and correct account of production, inward and outward supplies, stock, input tax credit, output tax payable and paid; Retained until the expiry of seventy-two months from the due date of furnishing the annual return.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 35, Central Goods and Services Tax Act, 2017 [S10-74P].1 July 2017[D12-1MN] Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under section 10, 51 or 52: Furnish the details of outward supplies of goods or services effected during a tax period; On or before the tenth day of the month succeeding the tax period; Form GSTR-1.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 37, Central Goods and Services Tax Act, 2017 [S10-76J].1 July 2017[D12-1NQ] Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under section 10, 51 or 52: Furnish a return of inward and outward supplies, input tax credit availed, tax payable and tax paid, for every calendar month; On or before the twentieth day of the month succeeding the calendar month; Form GSTR-3B.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 39, Central Goods and Services Tax Act, 2017 [S10-78E].1 July 2017[D12-1PH] Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or 52, a casual taxable person and a non-resident taxable person: Furnish an annual return for every financial year; On or before the thirty-first day of December following the end of the financial year; Form GSTR-9.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 44, Central Goods and Services Tax Act, 2017 [S10-7E2].1 July 2017[D12-1QK] Every registered person: Pay the tax, interest, penalty, fee or any other amount by debit of the electronic cash ledger or the electronic credit ledger; By the due date of furnishing the return for the tax period.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 49, Central Goods and Services Tax Act, 2017 [S10-7KX].1 April 2018[D12-2DE] Every person in charge of a conveyance carrying a consignment of goods of value exceeding fifty thousand rupees: Carry the documents and devices prescribed, including the e-way bill; During the movement of goods; Form GST EWB-01.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 68, Central Goods and Services Tax Act, 2017 [S10-89N].1 October 2018[D12-2HK] Every department or establishment of the Central Government or State Government, local authority, Governmental agency and notified person: Deduct tax at the rate of one per cent from the payment made to the supplier where the total value of supply under a contract exceeds two lakh and fifty thousand rupees; Deducted amount paid within ten days after the end of the month of deduction; Form GSTR-7.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 51, Central Goods and Services Tax Act, 2017 [S10-7QN].1 October 2018[D12-2JN] Every electronic commerce operator, not being an agent: Collect tax at source at a rate not exceeding one per cent of the net value of taxable supplies made through it by other suppliers; Collected amount paid within ten days after the end of the month of collection; Form GSTR-8.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 52, Central Goods and Services Tax Act, 2017 [S10-7RB].
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 22, Central Goods and Services Tax Act, 2017 [S10-6PK].22 June 2017[D12-1GX] Every person making inter-State taxable supply, every casual taxable person, every person required to pay tax under reverse charge, every electronic commerce operator: Apply for registration irrespective of turnover; Within thirty days from the date on which the person becomes liable to registration; Form GST REG-01.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 24, Central Goods and Services Tax Act, 2017 [S10-6RF].22 June 2017[D12-1HZ] Every person liable to be registered: Furnish the particulars of the application for registration, with the Permanent Account Number; Within thirty days from the date on which the person becomes liable; Form GST REG-01.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 25, Central Goods and Services Tax Act, 2017 [S10-6SD].1 July 2017[D12-1JS] Every registered person supplying taxable goods: Issue a tax invoice showing the description, quantity and value of goods, the tax charged and other particulars; Before or at the time of removal of goods for supply, or delivery; Tax invoice.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 31, Central Goods and Services Tax Act, 2017 [S10-6Z1].1 July 2017[D12-1KV] Every registered person: Keep and maintain, at the principal place of business, a true and correct account of production, inward and outward supplies, stock, input tax credit, output tax payable and paid; Retained until the expiry of seventy-two months from the due date of furnishing the annual return.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 35, Central Goods and Services Tax Act, 2017 [S10-74P].1 July 2017[D12-1MN] Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under section 10, 51 or 52: Furnish the details of outward supplies of goods or services effected during a tax period; On or before the tenth day of the month succeeding the tax period; Form GSTR-1.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 37, Central Goods and Services Tax Act, 2017 [S10-76J].1 July 2017[D12-1NQ] Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under section 10, 51 or 52: Furnish a return of inward and outward supplies, input tax credit availed, tax payable and tax paid, for every calendar month; On or before the twentieth day of the month succeeding the calendar month; Form GSTR-3B.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 39, Central Goods and Services Tax Act, 2017 [S10-78E].1 July 2017[D12-1PH] Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or 52, a casual taxable person and a non-resident taxable person: Furnish an annual return for every financial year; On or before the thirty-first day of December following the end of the financial year; Form GSTR-9.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 44, Central Goods and Services Tax Act, 2017 [S10-7E2].1 July 2017[D12-1QK] Every registered person: Pay the tax, interest, penalty, fee or any other amount by debit of the electronic cash ledger or the electronic credit ledger; By the due date of furnishing the return for the tax period.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 49, Central Goods and Services Tax Act, 2017 [S10-7KX].1 April 2018[D12-2DE] Every person in charge of a conveyance carrying a consignment of goods of value exceeding fifty thousand rupees: Carry the documents and devices prescribed, including the e-way bill; During the movement of goods; Form GST EWB-01.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 68, Central Goods and Services Tax Act, 2017 [S10-89N].1 October 2018[D12-2HK] Every department or establishment of the Central Government or State Government, local authority, Governmental agency and notified person: Deduct tax at the rate of one per cent from the payment made to the supplier where the total value of supply under a contract exceeds two lakh and fifty thousand rupees; Deducted amount paid within ten days after the end of the month of deduction; Form GSTR-7.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 51, Central Goods and Services Tax Act, 2017 [S10-7QN].1 October 2018[D12-2JN] Every electronic commerce operator, not being an agent: Collect tax at source at a rate not exceeding one per cent of the net value of taxable supplies made through it by other suppliers; Collected amount paid within ten days after the end of the month of collection; Form GSTR-8.
Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record). Source: section 52, Central Goods and Services Tax Act, 2017 [S10-7RB].