https://www.taxtmi.com/news?id=19248 Input Tax Credit on physician samples distributed free must be reversed; such clearances carry no tax where supply value is zero. Refund of ITC on capital goods is not allowed. Imported software services are subject to IGST as inter State supplies. Export of services requires mandatory registration irrespective of turnover. Small taxpayers file GSTR 1 quarterly while all taxpayers file the summarized monthly return during the transition. The time limit for claiming ITC is the due date for the September return of the following year or the annual return, whichever is earlier. en-us Tue, 26 Dec 2017 14:54:36 +0530 Tue, 26 Dec 2017 14:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19248 Input Tax Credit on physician samples distributed free must be reversed; such clearances carry no tax where supply value is zero. Refund of ITC on capital goods is not allowed. Imported software services are subject to IGST as inter State supplies. Export of services requires mandatory registration irrespective of turnover. Small taxpayers file GSTR 1 quarterly while all taxpayers file the summarized monthly return during the transition. The time limit for claiming ITC is the due date for the September return of the following year or the annual return, whichever is earlier. News - Tue, 26 Dec 2017 14:54:36 +0530 https://www.taxtmi.com/news?id=19248