CBIC issues eight circulars clarifying GST related issues
CBIC has issued circulars clarifying various issues i.e. taxability of inter state services, e-invoice, refunds, taxability of share capital in subsidiary, ITC in respect of warranty replacement, Â TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators, difference in ITC availed in FORM GSTR-3B vis-a-vis GSTR-2A for 01.04.2019 to 31.12.2021, charging of interest in cases of wrong availment of IGST credit and reversal thereof.
|
Circular No.
|
Date
|
Nature of ClarificationÂ
|
Â
|
|
199/11/2023-GST
|
17-Jul-2023
|
Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons
|
|
|
198/10/2023-GST
|
17-Jul-2023
|
Clarification on issue pertaining to e-invoice
|
|
|
197/09/2023-GST
|
17-Jul-2023
|
Clarification on refund-related issues
|
|
|
196/08/2023-GST
|
17-Jul-2023
|
Clarification on taxability of share capital held in subsidiary company by the parent company
|
Download >> |
|
195/07/2023-GST
|
17-Jul-2023
|
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
|
|
|
194/06/2023-GST
|
17-Jul-2023
|
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
|
|
|
193/05/2023-GST
|
17-Jul-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-Jul-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.
|
- Benefit of ITC accrued under UP VAT Act after introduction of GST Act 2017 – SLP admitted
- Mounting auto rickshaw body on chassis, amounts to new product – Supreme Court
- Registration u/s 12A granted without applying tests laid down by Apex Court set aside
- In absence of satisfaction recorded for penalty u/s 271D, penalty couldn’t be levied
- GST Act requires personal hearing either on request, or when adverse order is contemplated
