• An agriculturist – for the purpose of agriculture
• Person exclusively supplying goods/ services not liable to tax or wholly exempted from Tax
• Services by any Court or Tribunal established under the law
• Services by an employee
• Services of funeral, burial, crematorium or mortuary, including transportation of the deceased
• Sale of land subject to Schedule 5 (ii)(b), sale of building
• Actionable claims, other than lottery, betting and gambling
• Person falling below threshold exemption limit prescribed

(a) Date of issuing an invoice by the supplier or;
(b) Last Date by which s/he is required to issue invoice as per the prescribed time period or;
(c) Date on which the supplier enters a payment in his/her books of account or;
(d) Date on which the payment is credited to his/her bank account
The time of supply of services shall be earliest of the following:
Case:1 Where an invoice is issued within the prescribed period
(a) Date of issue of invoice by supplier or;
(b) Date on which the supplier enters a payment in his/her books of account or;
(c) Date on which the payment is credited to his bank account
Case:2 Where an invoice is not issued within the prescribed period
(a) Date on which the service is provided or;
(b) Date on which the supplier enters a payment in his/her books of account or;
(c) Date on which the payment is credited to his/her bank account
In case of supplies of goods or services under reverse charge, the time of supply shall be earliest of the following:
(a) Date of receipt of goods (This applies only for supply of goods and not services) or;
(b) Date on which the payment is entered in the books of accounts of a recipient or;
(c) Date immediately following 30 days from the date of issue of invoice by the supplier.(In case of supply of service date immediately following 60 days from date of issue of invoice shall be considered)

• Monthly Return: Every registered taxable person shall be required to e-file a monthly return for inward and outward supplies of goods and/or services, input tax credit availed, tax payable, tax paid and other particulars within the due date prescribed for the respected month.

• Return for composition scheme: Dealers paying tax under the composition scheme shall have to file a return for each quarter or part, thereof, electronically within 18 days after the end of such quarter.

• TDS return: Every dealer who is required to deduct tax at source shall file a return electronically within 10 days after the end of the month in which the said deduction is made.

• Return for input service distributor: Every input service distributor shall file an e-return for every calendar month or part thereof, within the 13 days after the end of the particular month.

• First Return: Every registered taxable person paying the CGST/SGST on all intra-state supplies of goods and/or services shall have to file the first return from the date on which he/she became liable for registration till the end of the month in which the registration has been granted

• Annual return: An annual return will have to be filed for each financial year by every registered taxable person. This needs to be done on or before the 31st day of December, following the end of the particular financial year.

• Final return: Every registered taxable person who applies for a cancellation of his/her registration shall have to file a final return within 3 months of the date of cancellation or the date of cancellation order, whichever is later, in a prescribed form.The following returns must be filed by registered dealers:

• Monthly Return: By the due date specified for the relevant month, every registered taxable person must electronically submit a monthly return detailing all inbound and outbound supplies of goods and/or services, input tax credits claimed, taxes owed and paid, and other information.

• Return for composition scheme: Within 18 days of the end of each quarter, dealers paying tax under the composition system must electronically submit a return for that quarter or a portion of it.

• TDS return: Within 10 days of the end of the month in which the required deduction was made, every dealer who is required to withhold tax at source must electronically submit their return.

• Return for input service distributors: Within 13 days of the end of each calendar month—or portion thereof—each input service distributor must submit an electronic return.

• First Return: From the day that he or she became liable for registration until the end of the month in which the registration has been granted, every registered taxable person paying the CGST/SGST on all intra-state supplies of goods and/or services must file the first return.

• Annual return: Every registered taxable person must submit an annual return for each fiscal year. Following the conclusion of the specific fiscal year, this must be done on or before December 31st.

• Final return: Within three months of the date of cancellation or the date of the cancellation order, whichever comes later, every registered taxable person who requests for a cancellation of their registration must file a final return in a prescribed form.

• NEFT or RTG
• Internet Banking

This sum must be added to the registered dealer’s electronic cash ledger.