Tag: cgst circular
CBIC has issued clarification that omission of rule 96(10) of the CGST Rules will be effective retrospectively from 23.10.2017. Circular No. 264/10/2026-GST F. No. CBIC-20001/2/2026-GST Room No. 16039, Kartavya Bhawan-01 New Delhi, Dated: 26.10.2026 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes …
Clarification on Input Tax Credit admissibility to authorised agents appointed by manufacturers for sale of motor vehicles Circular No. 262/08/2026-GST F. No. CBIC-20001/2/2026-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes & Customs GST Policy Wing Room No. 16039, Kartavya Bhawan-01 New …
Clarification on issues related to provisions of section 17(4) of the Central Goods and Services Tax Act, 2017 CBIC has issued clarification to the representations received regarding varying practices being followed by the banking companies or financial institutions, including non-banking financial companies, engaged in supplying services by way …
Clarification on Issues pertaining to Input Service Distributor CBIC has issued FAQs on Issues pertaining to Input Service Distributor under provisions of section 2(61) and section 20 of Central Goods and Services Tax Act, 2017 and rule 39 and rule 54(1A) of Central Goods and Services Tax Rules, …
CBIC has issued FAQs / Clarifications on various issues pertaining to the amount required to be paid as pre-deposit for admission of appeal under sub-section (6) of section 107 or sub-section (8) of section 112 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as …
CBIC issues clarification on issues related to demand, adjudication and appeal proceedings under the CGST Act, 2017 With a view to providing a uniform reference framework for officers engaged in quasi-judicial proceedings and to ensure consistency, transparency and uniformity in the implementation of provisions of law across field …
CBIC has issued clarification in respect of receipt of payment for export of goods or services and refund of GST Circular No. 263/09/2026-GST F. No. CBIC-20001/2/2026-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes & Customs GST Policy Wing Room No. 16039, …
CBIC has issued detailed guidelines for the handling applications for GST registration. In a circular issued in this regard, the CBIC has stated that it had been observed that the reasons for rejection and the nature of queries raised during GST registration processing, indicated that delays or rejections …
CBIC assigns proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 CBIC has issued Circular No. 254/11/2025-GST dated 27/10/2025 assigning proper officer under section 74A, section 75(2) and section 122 of the CGST Act, 2017. Till now no …
No CA certificate required for reversal of ITC on discount given after the supply has been effected Section 15 of CGST Act 2017 deals with value of Taxable Supply. Sub section (3) states that the value of the supply shall not include any discount which is given after …
