https://www.taxtmi.com/article/detailed?id=7752 Amendments revise GST return filing schedules and procedures, introduce manual refund filing via GST-RFD-01A, extend due dates for specified returns and TRAN-1, and prescribe per-day late fees for GSTR-3B with a reduced rate where tax payable is nil. Rate notifications reclassify and reduce rates for various goods, extend exemptions, place raw cotton purchases from agriculturists on reverse charge, and restrict refunds of accumulated input tax credit where input rates exceed output rates. Concessional rates for research and education recipients and registration and ITC clarifications for ecommerce suppliers and hospitality services are also prescribed. en-us Mon, 04 Dec 2017 16:33:56 +0530 Mon, 04 Dec 2017 16:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7752 Amendments revise GST return filing schedules and procedures, introduce manual refund filing via GST-RFD-01A, extend due dates for specified returns and TRAN-1, and prescribe per-day late fees for GSTR-3B with a reduced rate where tax payable is nil. Rate notifications reclassify and reduce rates for various goods, extend exemptions, place raw cotton purchases from agriculturists on reverse charge, and restrict refunds of accumulated input tax credit where input rates exceed output rates. Concessional rates for research and education recipients and registration and ITC clarifications for ecommerce suppliers and hospitality services are also prescribed. Articles Goods and Services Tax - GST Mon, 04 Dec 2017 16:33:56 +0530 https://www.taxtmi.com/article/detailed?id=7752