| 71 |
03/01/2023 |
04 T of 2023 CBIC Circular No. 187/19/2022 -GST. |
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016. |
(497.47 KB)
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| 72 |
03/01/2023 |
03 T of 2023 CBIC Circular No. 186/18/2022 -GST. |
Clarification on various issue pertaining to GST. |
(387.09 KB)
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| 73 |
03/01/2023 |
02 T of 2023 CBIC Circular No. 185/17/2022 -GST. |
Clarification with regard to applicability of provisions of section 75(2) of Maharashtra Goods and Services Tax Act, 2017 and its effect on limitation. |
(381.84 KB)
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| 74 |
03/01/2023 |
01 T of 2023 CBIC Circular No. 184/16/2022 -GST |
Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017. |
(520.47 KB)
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| 75 |
27/12/2022 |
16 T of 2022 |
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for F.Y. 2017-18 and 2018-19. |
(311.52 KB)
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| 76 |
12/12/2022 |
15 T of 2022, CBIC circular no. 178/10/2022-TRU |
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law. |
(10.31 MB)
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| 77 |
25/11/2022 |
14 T of 2022 |
Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 |
(937.15 KB)
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| 78 |
24/11/2022 |
13 T of 2022 CBIC Circular No. 181/13/2022 -GST |
Clarification on refund related issues. |
(354 KB)
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| 79 |
17/11/2022 |
12 T of 2022 |
Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the State authorities against a taxpayer assigned to Centre and vice versa. |
(843.4 KB)
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| 80 |
26/09/2022 |
11 T of 2022 CBICCircular No. 180/12/2022 -GST |
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd |
(708.36 KB)
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| 81 |
10/08/2022 |
10 T of 2022 CBIC circular no. 179/11/2022-GST |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh |
|
| 82 |
10/08/2022 |
09 T of 2022 CBIC circular no. 177/09/2022-TRU |
Clarifications regarding applicable GST rates & exemptions on certain services. |
(637 KB)
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| 83 |
10/08/2022 |
09 T of 2022 CBIC circular no. 177/09/2022-TRU |
Clarifications regarding applicable GST rates & exemptions on certain services. |
(637 KB)
|
| 84 |
26/07/2022 |
08 T of 2022 |
Placing draft FORM GSTR-3B document in public domain for seeking inputs or suggestions of the stakeholders |
(1.85 MB)
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| 85 |
26/07/2022 |
08 T of 2022 |
Placing draft FORM GSTR-3B document in public domain for seeking inputs or suggestions of the stakeholders |
(1.85 MB)
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| 86 |
22/07/2022 |
07 T of 2022 CBIC circular no. 176/08/2022-GST |
Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. |
(350.85 KB)
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| 87 |
22/07/2022 |
06T of 2022 CBIC circular no. 175/07/2022-GST |
Manner of filing refund of unutilized ITC on account of export of electricity. |
(405.48 KB)
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| 88 |
22/07/2022 |
05 T of 2022 CBIC circular no. 174/06/2022-GST |
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. |
(483.98 KB)
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| 89 |
22/07/2022 |
04 T of 2022 CBIC circular no. 173/05/2022-GST |
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. |
(537.58 KB)
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| 90 |
22/07/2022 |
03 T of 2022 CBIC circular no. 172/04/2022-GST |
Clarification on various issue pertaining to GST |
(420.75 KB)
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| 91 |
22/07/2022 |
02 T of 2022 CBIC circular no. 170/02/2022-GST |
Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 |
(507.58 KB)
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| 92 |
31/12/2021 |
33 T of 2021( CBIC circular no Circular No. 167/23/2021-GST) |
GST on service supplied by restaurants through e-commerce operators – reg. |
(482.82 KB)
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| 93 |
26/11/2021 |
32 T of 2021( CBIC circular no Circular No. 166/22/2021-GST) |
Clarification on certain refund related issues |
(381.8 KB)
|
| 94 |
26/11/2021 |
31T of 2021( CBIC circular no Circular No. 165/21/2021-GST) |
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 30 March, 2020. |
(307.74 KB)
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| 95 |
25/10/2021 |
30T of 2021 (CBIC Circular No.164/20/2021-GST) |
Clarifications regarding applicable GST rates & exemptions on certain services. |
(761.05 KB)
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| 96 |
25/10/2021 |
29T of 2021 (CBIC Circular No.163/19/2021-GST) |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. |
(933.2 KB)
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| 97 |
28/09/2021 |
26 T of 2021 (CBIC Circular No.161/17/2021-GST) |
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
(464.03 KB)
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| 98 |
28/09/2021 |
25 T of 2021 (CBIC Circular No.160/16/2021-GST) |
Clarification in respect of certain GST related issues |
(601.34 KB)
|
| 99 |
28/09/2021 |
24 T of 2021 (CBIC Circular No.159/15/2021-GST) |
Clarification on doubts related to scope of “Intermediary” |
(381.83 KB)
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| 100 |
24/09/2021 |
23T of 2021 (CBIC Circular No. 158/14/2021-GST) |
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-State Tax dated 7th September, 2021. |
(627.05 KB)
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| 101 |
03/08/2021 |
21T of 2021 (CBIC Circular No. 157/13/2021-GST) |
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021 |
(629.03 KB)
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| 102 |
09/07/2021 |
20 T of 2021(CBIC Circular no 145 of 2021) |
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017- regarding. |
(877.31 KB)
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| 103 |
09/07/2021 |
19 T of 2021(CBIC Circular no 156 of 2021) |
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 30th March, 2020. |
(2.01 MB)
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| 104 |
02/07/2021 |
Trade Circular No. 18T of 2021 (CBIC Circular No. 155/11/2021-GST) |
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System |
(613.26 KB)
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| 105 |
02/07/2021 |
Trade Circular No. 17T of 2021 (CBIC Circular No. 154/10/2021-GST) |
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them |
(708.5 KB)
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| 106 |
02/07/2021 |
Trade Circular No. 16T of 2021 (CBIC Circular No. 153/9/2021-GST) |
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS |
(720.04 KB)
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| 107 |
02/07/2021 |
Trade Circular No. 15T of 2021 (CBIC Circular No. 152/08/2021-GST) |
Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis |
(739.06 KB)
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| 108 |
02/07/2021 |
Trade Circular No. 14T of 2021 (CBIC Circular No. 151/07/2021-GST) |
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) |
(783.47 KB)
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| 109 |
02/07/2021 |
Trade Circular No. 13T of 2021 (CBIC Circular No. 150/06/2021-GST) |
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). |
(685.5 KB)
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| 110 |
02/07/2021 |
Trade Circular No. 12T of 2021 (CBIC Circular No. 149/05/2021-GST ) |
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. |
(683.81 KB)
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| 111 |
15/06/2021 |
11 T of 2021 (CBIC circular no 148/04/2021-GST) |
Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the MGST Act, 2017 and rule 23 of the MGST Rules,2017-reg |
(2.19 MB)
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