All GST Circulars issued by Central Government on Central Goods and Service Tax (CGST)
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 vide Circular No. 187/19/2022-GST Dated 27th December, 2022 Circular No. 187/19/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department […]
Clarification on Taxability of No Claim Bonus offered by Insurance companies and applicability of e-invoicing w.r.t an entity vide Circular No. 186/18/2022-GST Dated 27th December, 2022. Circular No. 186/18/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy […]
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act (CGST), 2017 and its effect on limitation vide Circular No. 185/17/2022-GST Dated 27th December, 2022 Circular No. 185/17/2022-GST Dated 27th December, 2022 F.No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of […]
Clarification on the entitlement of input tax credit (ITC)where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax (IGST) Act , 2017 vide Circular No. 184/16/2022-GST Dated 27th December, 2022. Circular No. 184/16/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 […]
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 vide Circular No. 183/15/2022-GST Dated 27th December, 2022. GSTR 2A vs GSTR 3B- Mismatch – CA Certificate is to be submit before the AO during the Audit Circular […]
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
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 same will also apply in respect of the refund applications filed before 05.07.2022 and pending with the proper officer as on 05.07.2022?
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.
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 Central Excise & Central Tax Madam/ Sir, Subject: Clarification regarding GST rates & […]
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
