Circulars / Instructions / Public Notices etc.

Home Circulars / Public Notices GST CGST - Circulars This

CGST - Circulars - GST

Showing 41 to 60 of 267 Records

• 193/05/2023-GST - 17-7-2023
  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 the period 01.04.2019 to 31.12.2021.

  ---

• 192/04/2023-GST - 17-7-2023
  Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

  ---

• Methodology and Procedure - 19-6-2023
  Competition Commission of India (Methodology and Procedure), 2023

  ---

• 191/03/2023 - 27-3-2023
  Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February, 2023

  ---

• 190/02/2023 - 13-1-2023
  Clarifications regarding applicability of GST on certain services

  ---

• 189/01/2023 - 13-1-2023
  Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022

  ---

• 188/20/2022 - 27-12-2022
  Prescribing manner of filing an application for refund by unregistered persons

  ---

• 187/19/2022 - 27-12-2022
  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

  ---

• 186/18/2022 - 27-12-2022
  Clarification on various issue pertaining to GST

  ---

• 185/17/2022 - 27-12-2022
  Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

  ---

• 184/16/2022 - 27-12-2022
  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

  ---

• 183/15/2022 - 27-12-2022
  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

  ---

• 182/14/2022 - 10-11-2022
  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

  ---

• 181/13/2022 - 10-11-2022
  Clarification on refund related issues

  ---

• 180/12/2022 - 9-9-2022
  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.

  ---

• 179/11/2022 - 3-8-2022
  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

  ---

• 178/10/2022 - 3-8-2022
  GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

  ---

• 177/09/2022-TRU - 3-8-2022
  Clarifications regarding applicable GST rates & exemptions on certain services

  ---

• 176/08/2022 - 6-7-2022
  Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019

  ---

• 175/07/2022 - 6-7-2022
  Manner of filing refund of unutilized ITC on account of export of electricity

  ---

1234567........ 14