Circulars- Central Tax

GST FAQs on Services to SEZ and by fabric processors (job workers)

F. No. CBEC/20/16/03/2017-GST (14/06/2018)

FAQs on hotel and accommodation services etc. to SEZ / SEZ Developers and refund of unutilized input tax credit to independent fabric processors (job workers)...

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CBIC clarifies GST rate on Renewable Energy &Priority Sector Lending Certificates

Circular No. 46/20/2018-GST (06/06/2018)

Representations have been received seeking clarification regarding the classification and applicable GST rate on the Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs)....

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Clarifications on 5 Main issues related to GST refund

F. No. CBEC/20/16/4/2018-GST (30/05/2018)

CBIC has issued a Circular No. 45/19/2018-GST dated 30th May 2018 to clarify on following 5 GST refund related issues- 1. Claim for refund filed by an Input Service Distributor, a person paying tax under section 10 or a non-resident taxable person: 2. Application for refund of integrated tax paid on export of services and […]...

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GST applicable on Transfer of Tenancy Right: CBIC

Circular No. 44/18/2018-CGST (02/05/2018)

To sum up, the activity of transfer of 'tenancy rights' is squarely covered under the scope of supply and taxable per-se. Transfer of tenancy rights to a new tenant against consideration in the form of tenancy premium is taxable under GST...

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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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