https://www.taxtmi.com/news?id=18875 Registered persons must file returns and may file a nil return when turnover is zero; registration is compulsory for persons liable to pay tax under the reverse charge mechanism. GSTR-3B for September 2017 is due 20 October 2017 (Notification No. 35/2017). Input tax credit on motor cars is subject to the restriction in section 17(5) of the CGST Act; tax paid under reverse charge is eligible for input tax credit. Hotel room charges are taxed at the applicable higher rate but on the actual transaction value paid. en-us Fri, 06 Oct 2017 18:34:10 +0530 Wed, 11 Feb 2026 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=18875 Registered persons must file returns and may file a nil return when turnover is zero; registration is compulsory for persons liable to pay tax under the reverse charge mechanism. GSTR-3B for September 2017 is due 20 October 2017 (Notification No. 35/2017). Input tax credit on motor cars is subject to the restriction in section 17(5) of the CGST Act; tax paid under reverse charge is eligible for input tax credit. Hotel room charges are taxed at the applicable higher rate but on the actual transaction value paid. News - Fri, 06 Oct 2017 18:34:10 +0530 https://www.taxtmi.com/news?id=18875