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, 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 Clarification
|
|
|
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.
|
Since UPGST Authorities unable to inform when notice sent by GSTN Portal may have been retrieved or downloaded, no inference…
High Court declines plea of assessee that Income Tax Department wrongly read amount of cash deposit of Rs. 250000 Cr…
Discontinuance of business of partnership firm will not result in vesting ownership of firm's property with individual partners for capital…
Stipulation of 120 days for release of seized jewellery/gold u/s 132B is directory not mandatory – Delhi High Court In…
FAQs on key accounting implications arising from the New Labour Codes Recently, Government consolidated existing labour laws into four new…
Filing audit report in Form 10CCB within due date is mandatory. The assessee cannot claim deduction u/s 80-IA(7) he ground…