Section 6.1 of GSTR – 3B, details of payment for GST has to be shown. Amount of Tax Payable, Amount of Tax paid under GST utilizing the ITC and balance amount in cash has to be shown along with interest and late if any payable for CGST, SGST, UTGST, IGST and Cess.
Notification No. 17/2017 – Central Tax – New Delhi, the 27th July, 2017
As per Notification No. 11/2017-Central Tax (Rate), Sewage and waste collection, treatment and disposal and other environmental protection services falling under HSN / SAC 9994 is levied at a rate of 9% for central tax.
As per Notification No. 11/2017-Central Tax (Rate), for Passenger transport services) as per clause 8, the CGST rate is 2.5% except for services falling in sub clause (vii), Provided that credit of input tax charged in respect of goods used in supplying the service is not utilized for paying central tax or integrated tax on the supply of the service.
Notification No. 13/2017 – Central Tax, states the rate of interest to be paid or received by the taxpayers under CGST. The interest rate in case of delayed payment is 28%, reversal of input tax credit in case of a mismatch, ITC availed before supplier uploads the invoice the interest rate is 24%, in case of delayed refund the interest rate is 6% and in case of refund under adjudication process it is 9%.
As per Notification No.2/2017-Central Tax (Rate), 149 items are exempted from the CGST on the recommendation of the GST Council which are of public interest. The same can be accessed from here – http://india-gst.in/wp-content/uploads/2017/06/Rate-2-2017.pdf
As per the Final Returns, in GSTR – 1, HSN wise Summary has to be shown for the outwards supplies for the month along with the Unit of Measure, Quantity supplied, total value, taxable value along with the tax amounts for CGST, SGST/ UT GST, IGST and Cess in Table 12.