| Clarification on GST Refund Issues: CBIC Circular 197/09/2023-GST |
Circular No. 197/09/2023-GST |
17/07/2023 |
| Taxability of Shares in Subsidiary Company: CBIC Circular 196/08/2023-GST |
Circular No. 196/08/2023-GST |
17/07/2023 |
| Clarification on ITC Availability for Warranty Replacement |
Circular No. 195/07/2023-GST |
17/07/2023 |
| Clarification on TCS Liability for Multiple E-commerce Operators |
Circular No. 194/06/2023-GST |
17/07/2023 |
| Clarification on Input Tax Credit Availment in GSTR-3B and GSTR-2A |
Circular No. 193/05/2023-GST |
17/07/2023 |
| Clarification on Charging of Interest for Wrong Availment of IGST Credit – CBIC Circular |
Circular No. 192/04/2023-GST |
17/07/2023 |
| Clarification regarding GST rate and classification of ‘Rab’ |
Circular No. 191/03/2023-GST |
27/03/2023 |
| Clarifications regarding applicability of GST on certain services |
Circular No. 190/02/2023- GST |
13/01/2023 |
| CBIC clarifies on GST rates and classification of certain goods |
Circular No. 189/01/2023-GST |
13/01/2023 |
| Manner of filing application for GST refund by unregistered persons |
Circular No. 188/20/2022-GST |
27/12/2022 |
| Treatment of statutory dues under GST law for taxpayers under IBC |
Circular No. 187/19/2022-GST |
27/12/2022 |
| Taxability of No Claim Bonus & applicability of GST e-invoicing |
Circular No. 186/18/2022-GST |
27/12/2022 |
| Applicability of section 75(2) of CGST Act, 2017 & its effect on limitation |
Circular No. 185/17/2022-GST |
27/12/2022 |
| ITC Entitlement where place of supply is determined under proviso to section 12(8) of IGST Act |
Circular No. 184/16/2022-GST |
27/12/2022 |
| Clarification to deal with difference in ITC availed in FORM GSTR-3B |
Circular No. 183/15/2022-GST |
27/12/2022 |
| Guidance Note for Verification of CGST Transitional Credit Claimed In TRAN-1/TRAN-2 |
Circular No. 182/14/2022-GST |
10/11/2022 |
| Clarification on formula for grant of GST refund in cases of inverted duty structure |
Circular No. 181/13/2022-GST |
10/11/2022 |
| Guidelines for filing/revising TRAN-1/TRAN-2 as per SC order |
Circular No.180/12/2022-GST |
09/09/2022 |
| Clarification on GST rates & classification (goods) – 47th GST Council meeting |
Circular No. 179/11/2022-GST |
03/08/2022 |
| GST on liquidated damages, compensation & penalty out of breach of contract |
Circular No. 178/10/2022-GST |
03/08/2022 |
| CBIC clarifies GST rates & exemptions on 16 services |
Circular No. 177/09/2022-TRU |
03/08/2022 |
| CBIC Withdraws Circular No. 106/25/2019-GST dated 29.06.2019 |
Circular No. 176/08/2022-GST |
06/07/2022 |
| Manner of filing refund of unutilized ITC on account of export of electricity |
Circular No. 175/07/2022-GST |
06/07/2022 |
| Re-credit in electronic credit ledger using FORM GST PMT-03A |
Circular No. 174/06/2022-GST |
06/07/2022 |
| Clarification on issue of claiming refund under inverted duty structure |
Circular No. 173/05/2022-GST |
06/07/2022 |
