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of <h1>Reverse ITC for Free Samples per Section 17(5)(h) CGST Act; Exporters Must Register; Small Firms File GSTR-1 Quarterly.</h1> For clearance of free physician samples, the Input Tax Credit (ITC) availed must be reversed under Section 17(5)(h) of the CGST Act, 2017, with no tax payable as the supply value is zero. Software companies importing services must pay IGST as it is an inter-State supply. Exporters of services, regardless of turnover, must register under Section 24. Small firms with turnover below Rs. 1.5 Crore file GSTR-1 quarterly and GSTR-3B monthly until March 2018. ITC must be availed by the due date of the September return of the following year. Refunds on ITC for capital goods are not permitted.
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