Category: GST

CBIC Clarification on GST refund-Deemed Export Supply, Calculation of Adjusted Total Turnover etc.

CBIC Clarification on GST refund related issues. Deemed Export Supply, Calculation of Adjusted Total Turnover, relaxation for filing refund claim Circular No. 147/03//2021-GST CBEC-20/23/03/2020-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 12th March, 2021 To, The Principal Chief …

SOP for implementation of the provision of suspension of GST registrations under rule 21A (2A) of CGST Rules

SOP for implementation of the provision of suspension of GST registrations under rule 21A (2A) of CGST Rules Circular No. 145/01/2021-GST CBEC-20/06/01 /2021 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing***** New Delhi, dated the 11th February, 2021 To,The Principal Chief Commissioners / …

Procedures during GST Search Operation – CBIC Instructions/Guidelines to be followed

Procedures to be followed during GST Search Operation – CBIC Instructions/Guidelines F. No. CST/INV/DGOV Reference/20-21Ministry of FinanceDepartment of RevenueCentral Board of indirect Taxes and customsGST-investigation Wing Dated: 02.02.2021 Instructions No. 01/2020-21 Subject: Instructions / Guidelines regarding procedures to be followed during Search Operation regarding. Specific instances have come to the notice …

Payment of GST by Fixed Sum Method under QRMP Scheme

Payment of GST by Fixed Sum Method under QRMP Scheme W.e.f. 1st January, 2021, following two options are available to the Taxpayers who are under Quarterly Returns and Monthly Payment of Tax (QRMP) Scheme for tax payment for first 02 months of a quarter: (a) Fixed Sum Method: …