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.
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Circular No.
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Date
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Nature of ClarificationÂ
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Â
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199/11/2023-GST
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17-Jul-2023
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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
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198/10/2023-GST
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17-Jul-2023
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Clarification on issue pertaining to e-invoice
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197/09/2023-GST
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17-Jul-2023
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Clarification on refund-related issues
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196/08/2023-GST
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17-Jul-2023
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Clarification on taxability of share capital held in subsidiary company by the parent company
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195/07/2023-GST
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17-Jul-2023
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Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
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194/06/2023-GST
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17-Jul-2023
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Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
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193/05/2023-GST
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17-Jul-2023
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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
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192/04/2023-GST
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17-Jul-2023
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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.
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- Addition can’t be made based on statement u/s 133A of husband who was employee of assessee
- Satisfaction note u/s 153C should be prepared for each AY mentioning documents seized
- Writ Petition to be filed within reasonable period, challenge to order u/s 119(2)(b) dismissed
- Excel Form 10E-Salary Arrears Relief calculator for AY 2026-27 for claiming rebate u/s 89(1)
- Procedure for handling returning export cargo from Strait of Hormuz, Waiver of additional fee
