Circulars- Central Tax

Guidance Note for Verification of CGST Transitional Credit Claimed In TRAN-1/TRAN-2

Circular No. 182/14/2022-GST 10/11/2022

The jurisdictional tax officer and the counterpart tax officer shall verify the transitional credit claimed under the CGST or the SGST head, as the case may be, by referring to the guidelines detailed in Annexure I...

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Clarification on formula for grant of GST refund in cases of inverted duty structure

Circular No. 181/13/2022-GST 10/11/2022

Whether the formula prescribed under sub-rule (5) of rule 89 of the CGST Rules, 2017 for calculation of refund of unutilised input tax credit on account of inverted duty structure, as amended vide Notification No. 14/2022-Central Tax dated 05.07.2022, will apply only to the refund applications filed on or after 05.07.2022, or whether the ...

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Guidelines for filing/revising TRAN-1/TRAN-2 as per SC order

Circular No.180/12/2022-GST 09/09/2022

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order of Supreme Court in the case of Union of India vs Filco Trade Centre Pvt. Ltd....

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Clarification on GST rates & classification (goods) – 47th GST Council meeting

Circular No. 179/11/2022-GST 03/08/2022

F. No. CBIC-190354/172/2022-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Circular No. 179/11/2022-GST | Dated: 3rd August, 2022 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of Ce...

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GST on liquidated damages, compensation & penalty out of breach of contract

Circular No. 178/10/2022-GST 03/08/2022

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law...

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CBIC clarifies GST rates & exemptions on 16 services

Circular No. 177/09/2022-TRU 03/08/2022

Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01.07.2017 to 05.10.2021; Applicability of GST on application fee charged for entrance or the fee charged for issuance of eligibility certificate for admission or for issuance of migration certificate by educational institutions;...

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CBIC Withdraws Circular No. 106/25/2019-GST dated 29.06.2019

Circular No. 176/08/2022-GST  06/07/2022

Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No 106/25/2019-GST dated 29th June, 2019....

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Manner of filing refund of unutilized ITC on account of export of electricity

Circular No. 175/07/2022-GST 06/07/2022

Problem being faced by power generating units in filing of refund of unutilised Input Tax Credit (ITC) on account of export of electricity....

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Re-credit in electronic credit ledger using FORM GST PMT-03A

Circular No. 174/06/2022-GST 06/07/2022

GSTN has recently developed a new functionality of FORM GST PMT-03A which allows proper officer to re-credit the amount in the electronic credit ledger of the taxpayer....

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Clarification on issue of claiming refund under inverted duty structure

Circular No. 173/05/2022-GST 06/07/2022

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification...

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November 2022