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Competition Act
S NoName
1The Competition Act, 2002
S NoName
1The Competition Amendment Act, 2007
S NoYearCategoryHeading
12018Competition Commission of IndiaThe Competition Commission of India (Salary, Allowances and other Terms and Conditions of Service of Chairperson and other Members) Amendment Rules, 2018
22018Competition Commission of IndiaThe Competition Commission of India (Term of the Selection Committee and the manner of selection of panel of names) Amendment Rules, 2018
32014Competition Commission of IndiaThe Competition Appellate Tribunal (Term of the Selection Committee and the Manner of Selection of Panel of Names) Amendment Rules, 2014.
42014Competition Commission of IndiaThe Competition Commission of India (Term of the Selection Committee and the Manner of Selection of Panel of Names) Amendment Rules, 2014
52014Competition Commission of IndiaThe Competition Commission of India (Salary, Allowances and Other Terms and Conditions of Service of Chairperson and other Members) Amendment Rules, 2014
62010Competition Commission of IndiaThe Competition Appellate Tribunal (Recruitment, salaries and other terms and conditions of service of officers and other employees) Rules, 2010.
72009Competition Commission of IndiaThe Competition Commission of India (Form of Annual Statement of Accounts) Rules, 2009
82009Competition Commission of IndiaThe Competition Appellate Tribunal (Form and fee for filing an appeal and fee for filing compensation applications) Rules, 2009
92009Competition Commission of IndiaThe Competition Commission of India (Salary, Allowances and other Terms and Conditions of Service of Chairperson and other Members) Amendment Rules, 2009.
102009Competition Commission of IndiaThe Competition Commission of India (Salary, Allowances and other Terms and Conditions of Service of Chairperson and other Members) Second Amendment Rules, 2009.
112009Competition Commission of IndiaThe Competition Appellate Tribunal (Salaries and Allowances and other terms and conditions of service of the Chairperson and other Members) Rules, 2009.
122009Competition Commission of IndiaThe Competition Appellate Tribunal (Salaries and Allowances and other terms and conditions of service of the Chairperson and other Members) Amendment Rules, 2009.
132009Competition Commission of IndiaThe Competition Appellate Tribunal (Salaries and Allowances and other terms and conditions of service of the Chairperson and other Members) Second Amendment Rules, 2009.
142009Competition Commission of IndiaThe Competition Commission of India (Number of Additional, Joint, Deputy or Assistant Director-General other officers and employees, their manner of appointment, qualification, salary, allowances and other terms and conditions of service) Rules, 2009.
152009Competition Commission of IndiaThe Competition Commission of India (Number of Additional, Joint, Deputy or Assistant Director-General other officers and employees, their manner of appointment, qualification, salary, allowances and other terms and conditions of service) Amendment Rules,
162009Competition Commission of IndiaThe Competition Commission of India (Number of Additional, Joint, Deputy or Assistant Director-General other officers and employees, their manner of appointment, qualification, salary, allowances and other terms and conditions of service) second Amendment
172009Competition Commission of IndiaThe Competition Commission of India (salary, allowances, other terms and conditions of service of the Secretary and officers and other employees of the Commission and the number of such officers and other employees) Rules, 2009.
182009Competition Commission of IndiaThe Competition Commission of India (salary, allowances, other terms and conditions of service of the Secretary and officers and other employees of the Commission and the number of such officers and other employees) Amendment Rules, 2009.
192009Competition Commission of IndiaThe Competition Commission of India (Director-General) Recruitment Rules, 2009.
202009Competition Commission of IndiaCorrigendum - The Competition Commission of India (Director-General) Recruitment Rules, 2009.
212008Competition Commission of IndiaThe competition commission of India (Terms of the selection committee and the manner of selection of panel of names ) Rules 2008.
222008Competition Commission of IndiaThe competition appellate tribunal (Term of the selection committee and the manner of selection of panel of names ) Rules 2008.
232008Competition Commission of IndiaThe competition commission of India (return on Measures for the promotion of competition advocacy, awareness and training on competition issues ) rules 2008 .
242008Competition Commission of IndiaThe competition commission of India (Form & time of preparation of Annual Report) Rules 2008.
252003Competition Commission of IndiaCompetition Commission of India (Oath of Office and of Secrecy for Chairperson and other Members) Rules, 2003.
262003Competition Commission of IndiaCompetition Commission of India (Salary, Allowances and other Terms and Conditions of Service of Chairperson and other Members) Rules, 2003.
S NoYearDateNumberHeading
1201915 Mar 19S.O. 1382(E)Appointment notification of Ms. Sangeeta Verma , Member, CCI
2201902 Jan 19S.O. 28Appointment of Sh. Ashok Kumar Gupta, Chairperson, CCI
3201804 Jul 18S.O. 3250(E)Exemption of Vessels Sharing Agreements of Liner shipping Industry from the provisions of section 3 of the Competition Act, 2002
4201722 Nov 17S.O. No. 3714(E)Notification No. S.O. 3714(E) dated 22.11.2017 relating to exemption to all cases of combinations under section 5 of the Act involving the CPSEs operating in the Oil and Gas Sectors under the Petroleum Act, 1934 and the rules made thereunder or under the Oilfields (Regulation and Development) Act, 1948 and the rules made thereunder, along with their wholly or partly owned subsidiaries operating in the Oil and Gas Sectors, from the application of the provisions of sections 5 & 6 of the Competition Act, 2002
5201730 Aug 17S.O. No. 2828(E)Exemptions to all cases of reconstitution, transfer of the whole or any part thereof and amalgamation of nationalzed banks, under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) and the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (40 of 1980), from the application of provisions of Sections 5 and 6 of the Competition Act, 2002
6201710 Aug 17S.O. 2561(E)Notification No. S.O. 2561(E) dated 10.08.2017 relating to exemption of Regional Rural Banks in respect of which the Central Government has issued a notification under sub-section (1) of section 23A of the Regional Rural Banks Act, 1976 from the application of provisions of section 5 and 6 of the Competition Act, 2002
7201729 Jun 17S.O. 2039(E)Notification No. S.O. 2039(E) dated 29.06.2017 relating to exemption of every person or enterprise referred to in section 5 of the Competition Act, 2002 from giving notice within thirty days mentioned in sub-section (2) of section 6 of the Competition Act, 2002 under clause (a) of section 54 of the said Act
8201716 Jun 17S.O. 1933(E)Notification No. S.O. 1933 (E) dated 16.06.2017 relating to exemption of Liner Shipping Agreements of Liner Shipping Industry from the provisions of section 3 of the Competition Act, 2002
9201727 Mar 17S.O 998(E)Notification S.O 998(E) and S.O 989(E) dated 27.03.2017
10201721 Mar 17S.O. 950Exemption under section 54 of the Competition Act, 2002 VSA
11201727 Feb 17S.O. 686Additional charge Chairperson, COMPAT
12201625 May 16S.O. 1928Appointment of Member, COMPAT
13201604 Mar 16S.O. 673 & 674Exemption under section 54 of the Competition Act, 2002
14201604 Mar 16S.O. 675Enhancement of Threshold Limit
15201602 Mar 16S.O. 646Exemption under section 54 of the Competition Act, 2002 VSA
16201602 Feb 16S.O. 355Appointment of Chairperson CCI
17201510 Aug 15S.O. 2160Appointment of Sh. Justice G. P. Mittal, Member, CCI
18201522 Apr 15S.O. 1063Appointment of Dr. M. S. Sahoo, Member, CCI
19201505 Feb 15S.O. 354Exemption under section 54 of the Competition Act, 2002 VSA
20201504 Feb 15G.S.R. 458(E)Terms and Conditions of Service of the Secretary and Officers and Other Employees of the CCI) Amendment Rules, 2015
21201504 Feb 15G.S.R. 70(E)Terms and Condition of Service of Chairperson and Members CCI, Amendment Rules, 2015
22201410 Nov 14S.O. 2878Appointment of Chairperson, COMPAT
23201408 Sep 14S.O. 2255Appointment of Sh. U. C. Nahta, Member CCI
24201424 Apr 14S.O. 1123Appointment of Sh. Sudhir Mital, Member CCI
25201405 Mar 14G.S.R 164(E)The Competition Commission of India (Salary, Allowances and Other Terms and Conditions of Service of Chairperson and other Members) Amendment Rules, 2014
26201311 Dec 13SO.3641(E)SO.3641(E) dated December 11,2013
27201317 Apr 13S.O. 987Appointment of Sh. S. L. Bunkar, Member, CCI
28201224 May 12S.O. 1171Appointment of Chairperson, COMPAT
29201130 May 11 S.O. ...Corrigendum to Notification SO 479(E) dated 04 March, 2011
30201130 May 11S.O. ...The Central Government hereby appoints the 1st day of June, 2011 as the date on which Sections 44 of the Competition Act, 2002 shall come into force.
31201130 May 11S.O. ...The Central Government hereby appoints the 1st day of June, 2011 as the date on which Sections 43A of the Competition Act, 2002 shall come into force
32201127 May 11SOCorrigendum to Notification GSR 482(E) dated 04 March, 2011
33201124 May 11G.S.R. 398(E)The CCI (Form and Time of Preparation of Annual Report) Amendment Rules, 2011
34201124 May 11G.S.R. 397(E)The CAT (Salaries and Allowances and other terms and conditions of service of the Chairperson and other Members) Amendment Rules, 2011
35201104 Mar 11S.O. 479(E)The Central Government hereby appoints the 1st day of June, 2011 as the date on which Sections 5, 6, 20, 29, 30 and 31 of the Competition Act, 2002 shall come into force.
36201104 Mar 11S.O. 480(E)The Central Government in consultation with the Competition Commission of India, hereby Enhance value of turnover, by fifty per cent for the purposes of sections 5 of the Competition Act, 2001
37201104 Mar 11S.O. 481(E)The Central Government, in public interest, hereby exempts the ‘Group’ exercising less than fifty per cent of voting rights in other enterprises from the provisions of section 5 of the Competition Act, 2002 for a period of five years
38201104 Mar 11S.O. 482(E)The Central Government, in public interest, hereby Exempts an enterprise, whose control, shares, voting rights or assets are being acquired has assets of the value of not more than Rs.250 crores or turnover of not more than Rs. 750 crores from the provisions of Section 5 of the Competition Act, 2002 for a period of five years
39200931 Dec 09G.S.R.933(E)Appointment of Sh. M. L. Tayal, Member, CCI
40200927 Oct 09S.O. 2703(E)Appointment of Sh. Anurag Goel, Member, CCI
41200314 Oct 03SO No 1200(E)Appointment of Sh. Dipak Chatterji as Chairperson of the CCI
42200314 Oct 03GSR No 1199(E)Appointment of Sh. Vinod K. Dhall as Member of CCI
43200314 Oct 03GSR No 1198(E)Establishment of Competition Commission of India (CCI)
44200306 Oct 03GSR No 784(E)The Competition Commission of India (Salary ,Allowances and other Terms and Conditions of Service of Chairperson and other Members ) Rules ,2003
45200324 Sep 03GSR No 1098(E)Corrigendum to the Notification No. 715(E) dated 19.6.03 regarding effective date of some sections of the Competition Act, 2002.
46200323 Sep 03GSR No 757(E)The Competition Commission of India (Oath of Office and Secrecy for Chairperson and other members) Rules ,2003
47200319 Jun 03SO No 715(E)Effective date of sections 7, 11, 12 etc. of the Competition Act, 2002 – i.e. from 19.06.2003.
48200304 Apr 03GSR No 303(E)The Competition Commission Of India (Selection of Chairperson and other Members of the Commission) Rules,2003
S NoYearDateNumberHeading
1200311 Nov 03General Circular No. 30/2003Circulation of following Notifications:- (i) No. G.S.R. 757(E) dated 23.9.2003; (ii) G.S.R. 784(E) dated 6.10.2003; (iii) No. S.O. 1198(E) dated 14.10.2003; (iv) No. S.O. 1200(E) dated 14.10.2003; (v) No. S.O.1199(E) dated 14.10.2003.
2200330 Jun 03General Circular No. 23/2003Circulation of Notification No. S.O. 715(E)

News, Due Date Reminder and Location Map

News

01 May 25
Kolkata ITAT Rejects IT Dept’s Appeal, Citing Tax Dispute Below ?60 Lakh Threshold as per Cir No. 09/2024
CBDT Releases Formats of ITR-1 and ITR-4 via Notification No. 40/2025
Panaji ITAT Orders Reconsideration of ?1.1 Cr 80P Deduction; New Hearing for Co-op Society
30 Apr 25
Allahabad HC: Downloading GST E-Way Bill, Including Part-B, Mandatory for Goods Transactions After April 2018
29 Apr 25
Allahabad High Court: GST Orders U/S 75(6) Must Be Self-Contained, Not Just Refer SCNs
Uttarakhand HC Quashes GST Order for Exceeding Show Cause Notice Amount
Allahabad High Court: No GST Recovery After NCLT Clears Resolution Plan
27 Apr 25
Delhi High Court: GST Body Can’t Freeze Entire Bank Account During Tax Proceedings
Delhi HC Voices Concern Over Widow’s Struggle for GST Refund from Deceased Husband’s Firm
18% or 28% GST on Roof-Mounted Railway Air Conditioners: Delhi HC to Decide Soon
26 Apr 25
CESTAT New Delhi: Long-Term Manpower Supply to Hotels Liable for Service Tax
Allahabad HC: No New Grounds Allowed Without Notice, GST Registration Restored
ITAT Ahmedabad Restores Reassessment Case, Citing AO’s Failure to Consider Evidence on Cash Deposits
Ahmedabad ITAT Rejects Tax Deduction Claim for Donation to Unapproved Scientific Authority
24 Apr 25
CBDT Rules Out Tax Relief for Penalty Settlements in SEBI, Competition Law Violations
CBDT Brings Several Luxury Goods Under TCS Through Notification No. 35/2025
ITAT Ahmedabad Partly Quashes PCIT’s Order for Unverified Accommodation Entry Additions U/S 263
ITAT Raipur Quashes Reassessment for AO’s Violation of Mandatory Timeline U/S 148A(b)
No More Nil TDS Certificates: New Tax Rule 2025
23 Apr 25
CBDT Amends Form 27EQ: TCS Now Applicable on Luxury Goods and Collectibles
ITAT Bangalore: MAT Inapplicable to ‘Corresponding New Banks’ Under Section 115JB
J&K HC: GST Liability to Be Determined Based on Tender Submission Date as per Condition No. 49
Karnataka Ranks 2nd in GST Revenue Collection, Credits Govt Employees’ Efficiency: CM Siddaramaiah
22 Apr 25
5% Tax Relief for EV Buyers as Gujarat Govt Pushes Green Mobility Until Marh 2026
Jharkhand HC: Rejection of GST Refund Claim for Statutory Pre-Deposit on Limitation Grounds is Invalid
Allahabad HC Penalises SGST Joint Commissioner Ghaziabad in GST Demand Case
Centre Denies Plans to Levy GST on UPI Transactions Above ?2,000 Amid Media Reports
21 Apr 25
University of Mumbai (MU) Receives GST Notice Over Tax on Affiliation Fees
GST Fraud of Over Rs 100 Crore Busted: Commerce Graduate Arrested
20 Apr 25
Patna HC: Transitional Credit Inapplicable for Capital Goods Received After GST Implementation
Bombay HC: Goa University’s Affiliation Fees Exempt from GST Due to Their Non-Commercial Nature
ITAT Mumbai: GST Collected by Foreign Firm Not Part of Gross Receipts U/S 44BB
19 Apr 25
MCA Slaps Penalty on Truthigh Fintech and Directors for Failing to File Annual Returns
Allahabad HC Quashes Assessment Order Passed Beyond Statutory Time Limit Under UP GST Act, 2017
CBIC Releases Instruction No. 03/2025 to Facilitate GST Registration Procedure and Prevent Harassment
18 Apr 25
Maharashtra AAR: Geometry Compass Supply as Mixed Supply Taxable at 18% GST Under CGST Act
March 2025 Sees Record 12 Cr GST E-Way Bills, Reflecting Strong Economic Activity
Gujarat GST AAR: Vendor Duped in Fraud, But Tax Liability Still Applies on Supplied Goods
ITAT Mumbai: GST Collected by Foreign Firm Not Part of Gross Receipts U/S 44BB
16 Apr 25
Govt Officials: GST on Apartment Maintenance Isn’t a New Levy
Kerala HC: Full Payment of Building Tax Mandatory Unless Amnesty Applies
Allahabad HC: No Adverse Action Against Buyer If Seller Was GST-Registered at Time of Sale
15 Apr 25
GST Jolt for Karnataka Apartments: 18% Tax on Maintenance Fees Sparks Outrage
GSTN to Implement Phase-III Changes in Table-12 of GSTR-1/GSTR-1A from April 2025
GSTN Issues Advisory on Reporting Values in Table 3.2 of GSTR-3B
14 Apr 25
GST Jolt for Karnataka Apartments: 18% Tax on Maintenance Fees Sparks Outrage
13 Apr 25
GSTN to Implement Phase-III Changes in Table-12 of GSTR-1/GSTR-1A from April 2025
GSTN Issues Advisory on Reporting Values in Table 3.2 of GSTR-3B
Over 9.19 crore ITRs filed for FY 2024-25 by 31st March 2025
BAMU Demands 18% GST to Pay from Associated Colleges as Affiliation Fees

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 May 25 Return of External Commercial Borrowings for April.
07 May 25 "Payment of TDS/TCS of April. Check for new TDS/TCS thresholds & new section 194T on remuneration etc. to partner of a firm. Apply for TAN of firm if not already available. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected."
10 May 25 Monthly Return by Tax Deductors for April.
10 May 25 Monthly Return by e-commerce operators for April.
11 May 25 Monthly Return of Outward Supplies for April.
13 May 25 Monthly Return by Non-resident taxable person for April.
13 May 25 Monthly Return of Input Service Distributor for April.
13 May 25 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
15 May 25 E-Payment of PF for April.
15 May 25 Payment of ESI for April
15 May 25 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.
15 May 25 Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).
15 May 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.
15 May 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in March.
15 May 25 Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
15 May 25 Quarterly Statement of TCS for January-March.
20 May 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.
20 May 25 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25 May 25 Deposit of GST of April under QRMP scheme.
28 May 25 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 May 25 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 25-26.
30 May 25 Submission of a statement by Non-resident having a liaison office in India for FY 24-25.
30 May 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in April
30 May 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in April. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 May 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
30 May 25 Deposit of TDS on Virtual Digital Assets u/s 194S for April.
30 May 25 Issue of TCS certificates for January-March.
30 May 25 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
30 May 25 Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 24-25.
30 May 25 Annual Return of Limited Liability Partnership (LLP) for FY 24-25.
31 May 25 E-filing of Annual Return for FY 24-25 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
31 May 25 Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.
31 May 25 Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.
31 May 25 E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35 for FY 24-25.
31 May 25 Download of Certificate of Donations/contributions for FY 24-25 from IT portal and submission of same to Donor/contributors.
31 May 25 Quarterly statements of TDS for January- March.
31 May 25 Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March
31 May 25 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund during FY 24-25?.
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