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.
|
Addition deleted as assessee was only a carrier of cash and the real owner had come forward owning the cash…
Lokayukta Police not an ‘intelligence and security’ organisation and hence not exempt from disclosure of information under RTI Act 2005…
Payment of imprest whether a transfer within the meaning of section 269ST – case remanded for determination In a recent…
CA Misconduct – Appellate order quashed as final judgment was not passed by same members who heard arguments. In a…
Deceased homemaker can not be considered as dependant for award of compensation under MV Act. Courts to award a composite…
CIT Revision notice u/s 263 quashed as the Assessing Officer rightly taken DVO value of property sold as actual sale…