Clubs, ports and marinas using CH80 will have a reversed duplex radio which will use TX 161.625 MHz, RX 157.025 MHz, so communication with you is possible. If your supplier files a quarterly GSTR-3B under the QRMP scheme-GSTR-3B of the quarter ending June of the year after the financial year, where the supplier is a quarterly filer. E.g., April-June 2023 quarter for FY 2022-23. The Audi Q7 is a handsome, compact luxury SUV that can run on either a 2.0-litre 4-cylinder or a 3.0-litre V6. It also received a full 5-star safety rating from Euro NCAP. menuItems":[{"label":"What is insurance group 37?","anchorName":"#what-is-insurance-group-37"},{"label":"Car makes and models in insurance group 37","anchorName":"#car-makes-and-models-in-insurance-group-37"},{"label":"Cars in insurance group 37 and the average cost by driver's age","anchorName":"#costs"},{"label":"Why are cars in group 37 more expensive?","anchorName":"#why-are-cars-in-group-37-more-expensive"},{"label":"What other factors affect my car insurance premium?","anchorName":"#factors"},{"label":"How can I save on my car insurance premiums?","anchorName":"#how-can-i-save-on-my-car-insurance-premiums"},{"label":"Frequently asked questions","anchorName":"#frequently-asked-questions"}]} What is insurance group 37? Vide Rule 37A of CGST Rules, 2017 the taxpayers have to reverse the Input Tax Credit (ITC) availed on such invoice or debit note, the details of which have been furnished by their supplier in their GSTR-1/IFF but the return in FORM GSTR-3B for the said period has not been furnished by their supplier till the 30th day of September following the end of financial year in which the Input Tax Credit in respect of such invoice or debit note had been availed.

Reports such as missed invoice/debit notes in any period's GSTR-3B filed after 30th September of the year following the FY. Rule 37A of GST also provides relaxation to buyers who genuinely have missed claiming their ITC due to the fault of the supplier. Choosing a car in a lower insurance group will help to reduce the price of your premium, but that’s not the only way. This compact SUV is powered by a 2.0-litre 4-cylinder that is capable of going from 0 to 60 in just 4.8 seconds. Action Required by Taxpayers: Taxpayers who have availed ITC subject to Rule 37(A) are advised to take note of the communicated ITC amount. They must ensure timely reversal before November 30, 2023, by reporting the reversed amount in Table 4(B)(2) of GSTR-3B during filing.Note that such interest is also payable when the buyer reverses ITC after 30th November of the year following the financial year. Re-claiming ITC reversed under Rule 37A of GST On our more recent radios, channel 37a will display as channel 1037. This is due to the reallocation and expansion of some VHF simplex channels, don't worry it works in exactly the same way as before. This compact SUV is more than capable going off-road. It can be powered by a 3.6-litre V6 petrol engine or 2.8-litre 4-cylinder turbo-diesel. The two provisos for the applicability of interest and for the provision of re-claims are explained in later sections of this article. How to reverse ITC under Rule 37A of GST?

Reversal Deadline and Legal Obligation: Taxpayers are obligated to reverse the mentioned ITC while filing GSTR-3B on or before the 30th day of November following the end of the financial year. This legal obligation ensures timely compliance with the rule. No interest gets attracted on ITC reversal if done within the defined time limit. However, interest gets attracted on ITC reversal if done after the defined time limit, explained in the next section. Time Limit for ITC reversal under Rule 37A of GSTThe CGST Rule 37A is notified in compliance with clauses (c) and (d) of Section 16(2) , read with Section 41(2) and its proviso under the CGST Act. The taxpayers are advised to take note of it and to ensure that such ITC, if availed by them, is reversed as per rule 37A of CGST Rules before 30th of November, 2023 in Table 4(B)(2) of GSTR-3B while filing the concerned GSTR-3B. Rule 37A of GST was added to the CGST Rules on 26th December 2022 vide the CBIC notification 26/2022. It shall apply for invoices or debit notes raised on or after 27th December 2022, when this notification got published in the official gazette.

Channel M1 (37A) and M2 (P4) are the designated club and marina use channels for leisure users. M (80) is also recognised as a Marina Channel, but unlike its counterparts, it is not a masked or private channel. UK Marina Channels and their Frequencies are : M1=37A (157.850 MHz), M2=P4 (161.425 MHz), M=80 (TX 157.025 MHz, RX 161.625 MHz.) If you (buyer) file a monthly GSTR-3B-GSTR-3B of October return period of the year after the financial year, where the supplier is a monthly filer. E.g., October 2023 for FY 2022-23. This 4-door, mid-size luxury SUV can either be powered by a 3-litre 6-cylinder engine or a 4.4-litre V8 engine. It received a full 5-star safety rating from Euro NCAP.On the other hand, clause (d) lays down another condition to allow ITC claims for buyers. Their corresponding supplier must have filed such GSTR-3B. There are a number of well-known cars in insurance group 37. These are likely to fall on the more expensive side when it comes to your car insurance premiums. Insurance group If your supplier files a monthly GSTR-3B-GSTR-3B of the August return period of the year after the financial year, where the supplier is a monthly filer. E.g., August 2023 for FY 2022-23.