Category: GST
FAQ clarifying certain issues under GST-Circulars by CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued FAQs vide Circular No. 48/22/2018-GST dated 14th June 2018 and Circular No. Circular No. 186/18/2022-GST dated 27th December 2022 clarifying certain issues under GST. The Frequently Asked Question are as under: …
Request for EOIs for Empanelment of CAs/ICWAs for GST Special Audit in Delhi Commissionerate Request for Expression of Interest (EOIs) for Empanelment of Chartered Accountants/ Chartered Accountant firms/Cost Accountants / Cost Accountant firms for Special Audit of GST registered persons under Section 66 of the Central Goods & …
Extension of due date of filing FORM GSTR 3B for the month of September 2022 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 21/2022 –CENTRAL TAX New Delhi, the 21st October, 2022 G.S.R.786(E).—In exercise of the powers conferred by sub-section (6) of section …
CBIC has Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order of Hon’ble Supreme Court. In terms of Hon’ble Supreme Court’s judgment in Union of India vs. Filco Trade Centre Pvt. Ltd. CBIC has issued Circular No.180/12/2022-GST dated 9th September, 2022 In accordance with the directions of …
Guidelines for launching of Prosecution under the Central Goods & Services Tax Act, 2017 Finance Ministry has issued Instruction No. 04/2022-23 (GST-Investigation) dated 1st September 2022 issuing Guidelines for launching of Prosecution under the Central Goods & Services Tax Act 2017 Prosecution is the institution or commencement …
Tendering Process was not vitiated by quoting wrong GST rates/HSN Code by Suppliers – Supreme Court ABCAUS Case Law CitationABCAUS 3607 (2022) (08) SC Important Case Laws relied upon by partiesReliance Energy Ltd. 2007) 8 SCC 1Sarvesh Refractories (P) Ltd. (2007)13 SCC 601Rashtriya Ispat Nigam Ltd (2012) 5 …
Single Click Nil Filing of GSTR-1 Return – Guide In order to further simplify the return filing experience a single click NIL filing of GSTR-1 has been introduced on GST Portal. Taxpayers can now file NIL GSTR-1 return by simply ticking the check box File NIL GSTR-1available at …
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law CBIC has issued Circular No. 178/10/2022-GST dated 3rd August 2022 clarifying GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other …
CBIC issues clarification on GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting CBIC has issued Circular No. 179/11/2022-GST dated 3rd August 2022 giving Clarification regarding GST rates & classification (goods) based on the recommendations of the GST …
CBIC Clarifications on applicable GST rates & exemptions on certain services CBIC has issued Circular No. 177/09/2022-TRU dated 3rd August 2022 issuing Clarifications regarding applicable GST rates & exemptions on certain services. The CBIC had received representations seeking clarification several issues: Accordingly, clarifications has been issued on …
