Circulars- Central Tax

Queries regarding processing of refund applications for UIN agencies

Circular No. 43/17/2018-GST (13/04/2018)

The procedure for filing a refund application has been outlined under rule 95 of the Central Goods and Services Tax Rules,2017 (hereinafter referred to as 'the CGST Rules') which provides for filing of refund on a quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11....

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GST: Recovery of arrears under existing law and reversal of inadmissible input tax credit

Circular No. 42/16/2018-GST (13/04/2018)

Legal provisions relating to the recovery of arrears of central excise duty and service tax and CENVAT credit thereof arising out of proceedings under the existing law (Central Excise Act, 1944 and Chapter V of the Finance Act, 1994)...

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GST: Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation

Circular No. 41/15/2018-GST (13/04/2018)

Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances....

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No document needs to be physically submitted for LUT acceptance

Circular No. 40/14/2018-GST (06/04/2018)

Exporters to file LUT in FORM GST RFD-11 on the portal only. LUT will be deemed to be accepted as soon as ARN is generated. No document needs to be physically submitted to the jurisdictional office....

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Mechanism to address Technical glitches on GST Portal

Circular No. 39/13/2018-GST (03/04/2018)

It has been decided to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them. The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form o...

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GST issues related to Job Work: CBEC issues clarification

Circular No. 38/12/2018 (26/03/2018)

As per clause (68) of section 2 of CGST Act, 2017, job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly....

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IGST / GST refund on Export: CBEC clarifies on 13 Issues

Circular No. 37/11/2018-GST (15/03/2018)

Non-availment of drawback: The third proviso to sub-section (3) of section 54 of the CGST Act states that no refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails of drawback in respect of central tax....

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Circular on Processing of refund application for UIN entities

Circular No. 36/10/2018-GST (13/03/2018)

GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such ...

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GST on services by members of Joint Venture to JV & vice versa

Circular No. 35/9/2018-GST (05/03/2018)

Joint Venture -taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV...

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GST on bus body building, retreading of tyres, Priority Sector Lending Certificates etc.

Circular No. 34/8/2018-GST (01/03/2018)

In the case of bus body building there is supply of goods and services. Thus, classification of this composite supply, as goods or service would depend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case....

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