13
Jan 2023
189/01/2023-GST - clarification regarding GST rates and classification of certain goods.
clarification regarding GST rates and classification of certain goods.
GST UPDATES
GST Notifications & Circulars
Year-wise GST notifications and circulars with document preview, PDF links, source URLs and subscriber alerts.
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82 circulars found
GST · Circular
27
Dec 2022
183/15/2022-GST - 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
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
27
Dec 2022
184/16/2022-GST - Clarification on the entitlement of input tax credit 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 Act, 2017
Clarification on the entitlement of input tax credit 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 Act, 2017
27
Dec 2022
185/17/2022-GST - Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
27
Dec 2022
186/18/2022-GST - Clarification on various issue pertaining to GST
Clarification on various issue pertaining to GST
27
Dec 2022
187/19/2022-GST - 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
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
27
Dec 2022
188/20/2022-GST - Prescribing manner of filing an application for refund by unregistered persons
Prescribing manner of filing an application for refund by unregistered persons
10
Nov 2022
181/13/2022-GST - Clarification on refund related issues
Clarification on refund related issues
10
Nov 2022
182/14/2022-GST - Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
09
Sep 2022
180/12/2022-GST - Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
03
Aug 2022
177/09/2022-GST - Clarifications regarding applicable GST rates & exemptions on certain services
Clarifications regarding applicable GST rates & exemptions on certain services
03
Aug 2022
178/10/2022-GST - GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
03
Aug 2022
179/11/2022-GST - Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
06
Jul 2022
170/02/2022-GST - Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
06
Jul 2022
171/03/2022-GST - Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.
Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.
06
Jul 2022
172/04/2022-GST - Clarification on various issue pertaining to GST
Clarification on various issue pertaining to GST
06
Jul 2022
173/05/2022-GST - Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
06
Jul 2022
174/06/2022-GST - Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
06
Jul 2022
175/07/2022-GST - Manner of filing refund of unutilized ITC on account of export of electricity.
Manner of filing refund of unutilized ITC on account of export of electricity.
06
Jul 2022
176/08/2022-GST - Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.