Circulars- Central Tax

CBIC Clarifies GST Return due date extension and related issues

Circular No. 136/06/2020-GST (03/04/2020)

CBIC Clarification in respect of various measures announced by the Government for providing relief to the GST taxpayers in view of spread of Novel Corona Virus (COVID-19) vide Circular No. 136/06/2020-GST dated 3rd April, 2020. Circular No. 136/06/2020-GST CBEC-20/06/04-2020 -GST Government of India Ministry of Finance Department of Reven...

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CBIC Clarification on GST refund related issues

Circular No. 135/05/2020-GST (31/03/2020)

CBIC vide Circular No. 135/05/2020 – GST dated 31st March, 2020 issued Clarification on GST refund related issues which includes Bunching of refund claims across Financial Years, Refund of accumulated input tax credit (ITC) on account of reduction in GST Rate, Change in manner of refund of tax paid on supplies other than zero rated ...

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Clarification on issues under GST for companies under IBC, 2016

Circular No. 134/04/2020-GST (23/03/2020)

CBIC issues Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 vide Circular No. 134/04/2020-GST Dated-23rd March, 2020. Circular No. 134/04/2020-GST CBEC-20/16/12 /2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST ...

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Apportionment of ITC in cases of business reorganization

Circular No.133/03/2020-GST (23/03/2020)

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules vide Circular No.133/03/2020-GST Dated : Circular No.133/03/2020-GST F.No. CBEC-20/06/13/2019-GST Government of India Ministry of Finance Department of Revenue Central ...

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GST Appeal in regard to non-constitution of Appellate Tribunal

Circular No. 132/2/2020 - GST (18/03/2020)

Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in absence of appellate tribunal for appeal to be made under section 112 of the Central Goods and Services Tax Act, 2017...

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Fake GST Bill/ITC: SOP to be followed by exporters

Circular No.131/1/2020-GST (23/01/2020)

As you are aware, several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these cases it has been f...

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Reverse Charge Mechanism (RCM) on renting of motor vehides – req

Circular No. 130/49/2019-GST (31/12/2019)

Suppliers of service by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient have an option to pay GST either at 5% with limited ITC (of input services in the same line of business) or 12% with full ITC....

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SOP to be followed in case of non-filers of GST returns

Circular No. 129/48/2019 - GST (24/12/2019)

Section 46 of CGST Act read with rule 68 CGST Rules requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return under section 39 or section 44 or section 45 (defaulter) requiring him to furnish such return within fifteen days...

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CBIC issues format of Summons, Arrest memo, Search Authorisation

Circular No. 128/47/2019-GST (23/12/2019)

CBIC directs that all field formations shall use the standardized authorisation for search, summons, inspection notice, arrest memo and provisional release order (the formats are attached). These formats shall be used by all the formations w.e.f. 01.01.2020. Circular No. 128/47/2019-GST No. GST/INV/DIN/01/19-20 Ministry of Finance Departm...

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CBIC Withdraw Circular No. 107/26/2019-GST dt. 18.07.2019 – ITeS services under GST

Circular No. 127/46/2019 – GST (04/12/2019)

Kind attention is invited to Circular No. 107/26/2019-GST dated 18.07.2019 wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST....

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