Tag: cgst circular
Clarification on GST rates & classification based on GST Council 48th Meeting CBIC has issued Circular No. 189/01/2023-GST dated 13th January, 2023 clarifying GST levy, related to the certain goods/services based on the recommendations of the GST Council 48th meeting held on 17th December, 2022. 1. …
GST on accommodation services supplied by Air Force Mess to its personnel & incentive paid by MeitY to acquiring banks for promotion of RuPay Debit Cards and low value BHIM-UPI transactions. CBIC has issued Circular No. 190/02/2023-GST dated 13th January, 2023 clarifying applicability of GST on following two …
CBIC prescribes manner of filing an application for refund by unregistered persons CBIC has issued Circular No. 188/20/2022-GS dated 27th December, 2022 prescribing manner of filing an application for refund by unregistered persons CBIC considering the issue of GST refund in situations of cancellation of agreement/contract …
CBIC has Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order of Hon’ble Supreme Court. In terms of Hon’ble Supreme Court’s judgment in Union of India vs. Filco Trade Centre Pvt. Ltd. CBIC has issued Circular No.180/12/2022-GST dated 9th September, 2022 In accordance with the directions of …
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law CBIC has issued Circular No. 178/10/2022-GST dated 3rd August 2022 clarifying GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other …
CBIC issues clarification on GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting CBIC has issued Circular No. 179/11/2022-GST dated 3rd August 2022 giving Clarification regarding GST rates & classification (goods) based on the recommendations of the GST …
CBIC Clarifications on applicable GST rates & exemptions on certain services CBIC has issued Circular No. 177/09/2022-TRU dated 3rd August 2022 issuing Clarifications regarding applicable GST rates & exemptions on certain services. The CBIC had received representations seeking clarification several issues: Accordingly, clarifications has been issued on …
Adjudication of show cause issued by DGGI where principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates CBIC has issued Circular No.169/01/2022-GST dated 12th March, 2022 making amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections …
CBIC clarifies GST on service supplied by restaurants through e-commerce operators In 45th meeting of the GST Council held on 17th September, 2021 it was recommended to notify ‚Restaurant Service‛ under section 9(5) of the CGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through …
CBIC Clarification for refund of tax u/s 77(1) of CGST Act and section 19(1) of IGST Act Circular No. 162/18/2021-GST F. No. CBIC-20001/8/2021-GSTGovernment of IndiaMinistry of Finance Department of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing **** New Delhi, dated the 25th September, 2021 …
