https://www.taxtmi.com/news?id=19285 Procedural clarifications: report reverse charge details in Table 4B of Form GSTR 1; combine monthly data into a quarterly return for a complete quarter if monthly returns were missed; input tax credit is available on online marketplace commissions; single invoices across states permitted by contract; reusable packaging may be returned on delivery challan under Rule 55; merchant exporter sales to be shown as outward supplies in GSTR 3B and in Table 4 of GSTR 1; nil rated supplies to a registered person go in Table 8; TRAN 2 must be filed within six tax periods; HSN codes not required for smaller turnover taxpayers. en-us Sat, 30 Dec 2017 16:07:56 +0530 Sat, 30 Dec 2017 16:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19285 Procedural clarifications: report reverse charge details in Table 4B of Form GSTR 1; combine monthly data into a quarterly return for a complete quarter if monthly returns were missed; input tax credit is available on online marketplace commissions; single invoices across states permitted by contract; reusable packaging may be returned on delivery challan under Rule 55; merchant exporter sales to be shown as outward supplies in GSTR 3B and in Table 4 of GSTR 1; nil rated supplies to a registered person go in Table 8; TRAN 2 must be filed within six tax periods; HSN codes not required for smaller turnover taxpayers. News - Sat, 30 Dec 2017 16:07:56 +0530 https://www.taxtmi.com/news?id=19285