Circulars- Central Tax

Foreign embassies to comply CGST notifications to claim compensation cess refund

Circular No. 68/42/2018-GST (05/10/2018)

Representations have been received by the Board regarding the entitlement of UN and specified international organizations, foreign diplomatic mission or consular posts, diplomatic agents and consular offices post therein to refund of Compensation Cess payable on intra-State and inter-State supply of goods or services or both received by t...

Read More

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by trusts

Circular No. 66/40/2018-GST (26/09/2018)

Circular No. 66/40/2018-GST F. No. 354/314/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 26th September 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director G...

Read More

Mistakes in E-way Bill – Relaxation, Penalty and Clarification

Circular No. 64/38/2018-GST (14/09/2018)

Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement. T...

Read More

Clarification on GST refund claims filed by UIN entities

Circular No. 63/37/2018 - GST (14/09/2018)

In order to expedite the processing of the refund applications filed by the UIN entities, the following formats/documents are hereby specified: 4.1 Refund Checklist: In order to bring in uniformity in the processing of the refund claims, a checklist has been specified in Annexure A. All UIN entities may refer to this checklist while filin...

Read More

Guidelines for Deductions and Deposits of TDS by DDO under GST

Circular No. 65/39/2018 (14/09/2018)

Section 51 of the CGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousan...

Read More

GST on Priority Sector Lending Certificates from 1.7.2017 to 27.5.2018

CIRCULAR No.62/36/2018-GST (12/09/2018)

CBIC clarified that GST on Priority Sector Lending Certificates (PSLCs) for period 1.7.2017 to 27.05.2018 will be paid by seller bank on forward charge basis and GST rate of 12% will be applicable on supply....

Read More

E-way bill in case of storing of goods in godown of transporter.

Circular No. 61/35/2018-GST (04/09/2018)

Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding storage of their goods in the warehouse of the transporter. It has been stated that textile traders use transporters’ godown for storage of their goods due to their weak financial conditions....

Read More

Processing of GST refund applications of Canteen Stores Department

Circular No. 60/34/2018-GST (04/09/2018)

Central Government has specified the Canteen Stores Department (CSD for short), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent of the applicable central tax, integrated tax and Union territory tax paid by the CSD on all inward supplies of goods received by the CSD for the purposes of s...

Read More

CBIC clarification on 7 GST Refund Related Issues

Circular No. 59/33/2018-GST (04/09/2018)

CBIC issues clarification following GST Refund Related issues vide Circular No. 59/33/2018-GST dated 4th September, 2018 – Submission of invoices for processing of claims of refund, System validations in calculating refund amount, Re-credit of electronic credit ledger in case of rejection of refund claim, Scope of rule 96(10) of the...

Read More

Recovery of arrears of wrongly availed CENVAT credit & inadmissible transitional credit

Circular No. 58/32/2018-GST (04/09/2018)

CBIC issues clarification on the process of recovery of arrears of wrongly availed CENVAT credit under the existing law and CENVAT credit wrongly carried forward as transitional credit in the GST regime vide Circular No. 58/32/2018-GST Dated 4th September, 2018....

Read More

Browse All Categories

CA, CS, CMA (3,859)
Company Law (4,051)
Custom Duty (7,071)
DGFT (3,759)
Excise Duty (4,159)
Fema / RBI (3,523)
Finance (3,731)
Income Tax (28,058)
SEBI (2,948)
Service Tax (3,401)