S.N. Aggregate Turnover in the Preceding Financial Year Rate of Interest Period Condition GSTR-3B should be filed on or before 1 more than rupees 5 crores Zero interest for first […]
(Payment Made to the Authorised Dealer for remittance out of India under LRS scheme of RBI) Collected by Whom:- being an authorised dealer, who receives an amount, for remittance out[…]
(Payment Made for Overseas Tour Packages to Tour Operators) Collected by Whom:- Being a seller (i.e. tour operator) of an overseas tour programme package, who receives any amount from a[…]
Collected by Whom:- Every person, being a seller, who receives any amount as consideration for sale of any goods of the value or aggregate of such value exceeding 50 lakh[…]
Deducted by Whom:- a banking company to which the Banking Regulation Act, 1949 is applied; or a co-operative society engaged in carrying on the business of banking; or a post[…]