Circulars- Central Tax’s Popular Posts

Circulars- Central Tax

CBIC issues Clarification on 4 GST refund related issues

Circular No. 166/22/2021-GST 17/11/2021

Whether the provisions of sub- section (1) of section 54 of the CGST Act regarding time period, within which an application for refund can be filed, would be applicable in cases of refund of excess balance in electronic cash ledger?...

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CBIC clarifies on GST rates & exemptions on 9 services

Circular No. 164/20/2021-GST 06/10/2021

Vide Circular No. 164/20/2021-GST CBIC clarifies GST rates Services by cloud kitchens/central kitchens, Supply of ice cream by ice cream parlors, Coaching services to students provided by coaching institutions and NGOs under the central sector scheme of Scholarships for students with Disabilities, Satellite launch services provided by NSI...

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CBIC clarifies on GST rates & classification for 12 Category of goods

Circular No. 163/19/2021-GST 06/10/2021

CBIC clarifies Circular No. 163/19/2021-GST regarding GST rates & classification (goods) on 12 Type of Goods i.e. i. Fresh vs dried fruits and nuts; ii. Classification and applicable GST rates on Tamarind seeds; iii. Coconut vs Copra; iv. Classification and applicable GST rate on Pure henna powder and leaves, having no additives; v. S...

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CBIC clarifies on GST Refund under section 77/19 of CGST/IGST Act

Circular No. 162/18/2021-GST 25/09/2021

Refund under section 77 of the CGST Act / section 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of credit note under section 34 of the CGST Act in respect of the said transaction....

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CBIC clarifies on export of services-condition (v) of section 2(6) of IGST Act, 2017

Circular No. 161/17/2021-GST 20/09/2021

Various representations have been received citing ambiguity caused in interpretation of the Explanation 1 under section 8 of the IGST Act 2017 in relation to condition (v) of export of services as mentioned in sub-section (6) of the section 2 of the IGST Act 2017....

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CBIC clarifies on issuance of debit note, physical copy of invoice & refund of unutilized ITC

Circular No. 160/16/2021-GST 20/09/2021

Whether carrying physical copy of invoice is compulsory during movement of goods in cases where suppliers have issued invoices in the manner prescribed under rule 48 (4) of the CGST Rules, 2017 (i.e. in cases of e-invoice)....

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CBIC clarifies on Scope of Intermediary services under GST

Circular No. 159/15/2021-GST 20/09/2021

Representations have been received citing ambiguity caused in interpretation of the scope of "Intermediary services" in the GST Law. From the perusal of the definition of intermediary under IGST Act as well as under Service Tax law, it is evident that there is broadly no change in the scope of intermediary services in the GST regime vis-Ã...

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CBIC clarifies issues relating to Extension of timelines for application for revocation of cancellation of registration

Circular No. 158/14/2021-GST 06/09/2021

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 vide Circular No. 158/14/2021-GST | Dated: 6th September, 2021. File No. CBIC-20006/17/2021-GST Government of India Ministry of Finance Department of Revenue Centra...

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SC order not extend every action/proceeding under CGST Act: CBIC

Circular No. 157/13/2021-GST 20/07/2021

The extension granted by Hon'ble Supreme Court order applies only to quasi-judicial and judicial matters relating to petitions/ application suits/ appeal all other proceedings. All other proceedings should be understood in the nature of the earlier used expressions but can be quasi-judicial proceedings. Hon'ble Supreme Court has stepped i...

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CBIC clarifies on Applicability of Dynamic QR Code on B2C invoices

Circular no. 156/12/2021-GST 21/06/2021

CBIC clarifies on applicability of Dynamic Quick Response (QR) Code on B2C (Registered person to Customer) invoices and compliance of notification 14/2020-Central Tax, dated 21st March, 2020 as amended vide Circular no. 156/12/2021-GST Dated 21st June, 2021. Circular no. 156/12/2021-GST CBEC-20/16/38/2020-GST Government of India Ministry ...

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December 2021