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2,160 Results
No.
Services in wholesale trade .
Explanation -This service does not include sale or purchase of goods but includes:
– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’
– Services of electronic whole sale agents and brokers,
– Services of whole sale auctioning houses.
:
HSN 9961
Services in retail trade .
Explanation - This service does not include sale or purchase of goods
:
HSN 9962
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
Condition
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
:
HSN 9964
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
Condition
Provided that credit of input tax charged on goods used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
:
HSN 9964
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
Condition
Provided that credit of input tax charged on goods used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
:
HSN 9964
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class
:
HSN 9964
(i) Transport of goods by rail (other than services specified at item no. (iv)).
Condition
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
:
HSN 9965
Apr
24 Apr
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
25 Apr
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)