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2,160 Results
No.
Last amended by IGST (R) - 01/2018, 25 Jan 2018 | View Annexure
(i) Supply of tour operators services.
Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours
Condition
1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken [Please refer to Explanation no. (iv)]
2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
:
HSN 9985
Last amended by IGST (R) - 01/2018, 25 Jan 2018 | View Annexure
(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.
Condition
Provided that credit of input tax charged on goods and services has not been taken
[Please refer to Explanation no. (iv)].
:
HSN 9985
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
:
HSN 9985
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.
:
HSN 9986
Last amended by IGST (R) - 01/2018, 25 Jan 2018 | View Annexure
(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017
Condition
Provided that credit of input tax charged on goods and services has not been taken
[Please refer to Explanation no. (iv)]
:
HSN 9987
Last amended by IGST (R) - 01/2018, 25 Jan 2018 | View Annexure
:
HSN 9988
Last amended by IGST (R) - 01/2018, 25 Jan 2018 | View Annexure
:
HSN 9994
Last amended by IGST (R) - 02/2018, 25 Jan 2018
Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:
Provided that nothing contained in this entry shall apply on or after the expiry of a period of three years from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
:
HSN 9964
Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.
Last amended by IGST (R) - 02/2018, 25 Jan 2018
Services of life insurance business provided under following schemes -
(a) Janashree Bima Yojana;
(b) Aam Aadmi Bima Yojana;
(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of two lakhs rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
May
10 May
☑ Monthly | GSTR-7
GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).
☑ Monthly | GSTR-8
GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].
11 May
☑ Monthly | GSTR-1
GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.
13 May
☑ Monthly | GSTR-5
GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).
20 May
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
25 May
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 May
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).