All GST Circulars issued by Central Government on Central Goods and Service Tax (CGST)
Circular No. 80/54/2018-GST clarifies on Applicability of GST on Chhatua or Sattu, Applicable GST rate on Fish meal and other raw materials used for making cattle/poultry/aquatic feed, GST on supply of Liquefied Petroleum Gas for Domestic Use, GST on supply of Polypropylene Woven and Non‑Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP, […]
CBIC Circular No. 79/53/2018-GST explains following GST Refund related issues- Physical submission of refund claims with jurisdictional proper officer, Calculation of refund amount for claims of refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure, Refund applications that have been generated on the portal but not physically received in the jurisdictional […]
In case an exporter of services outsources a portion of the services contract to another person located outside India, what would be the tax treatment of the said portion of the contract at the hands of the exporter? There may be instances where the full consideration for the outsourced services is not received by the exporter in India.
As per sub-rule (4) of rule 6 of the CGST Rules, where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 of the CGST Act or has contravened the provisions of the CGST Act or the CGST Rules, he may issue a notice to such person in FORM GST CMP-05 to show cause as to why the option to pay tax under section 10 of the CGST Act shall not be denied.
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax […]
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture under GST
Tea Board of India, being the operator of the electronic auction system for trading of tea across the country including for collection and settlement of payments, admittedly falls under the category of electronic commerce operator liable to collect Tax at Source (TCS) in accordance with the provisions of section 52 of the Central Goods and Service Tax Act, 2017.
Concerns have been expressed regarding the valuation of supplies from Principal to recipient where the payment for such supply is being discharged by the recipient through the loan provided by DCA or by the DCA himself. Issues arising out of such loan arrangement have been examined and the clarifications on the same are as below:
CBIC issues clarification on the procedure to be followed in respect of return of time expired drugs or medicines under the GST laws vide Circular No. 72/46/2018-GST Dated 26th October, 2018.
Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit (ITC) distributed by an Input Service distributor (ISD). Clarifications of issues under GST related to casual taxable person & ISD Whether the amount required to be deposited as advance tax while taking registration as a casual taxable person […]
