https://www.taxtmi.com/news?id=19172 Small service providers below the turnover threshold may file GSTR 1 quarterly. Exports of services satisfying statutory conditions can be made under Letter of Undertaking (LUT) or Bond without tax. Registration is required in the State from which supply originates; job workers register only if turnover exceeds the threshold. ITC is disallowed on free samples and refunds of unutilized ITC are prohibited where exported goods attract export duty. GST applies to advances received for services. en-us Thu, 14 Dec 2017 15:14:48 +0530 Thu, 14 Dec 2017 15:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19172 Small service providers below the turnover threshold may file GSTR 1 quarterly. Exports of services satisfying statutory conditions can be made under Letter of Undertaking (LUT) or Bond without tax. Registration is required in the State from which supply originates; job workers register only if turnover exceeds the threshold. ITC is disallowed on free samples and refunds of unutilized ITC are prohibited where exported goods attract export duty. GST applies to advances received for services. News - Thu, 14 Dec 2017 15:14:48 +0530 https://www.taxtmi.com/news?id=19172