Circulars

Prescribing manner of filing an application for refund by unregistered persons

Treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

Clarification on various issue pertaining to GST

Applicability of provisions of section 75(2) of CGST Act and its effect on limitation

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to 12(8) of the IGST Act

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 FY 2017-18 and 2018-19

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre

Clarification on refund related issues

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of Hon’ble Supreme Court's order in the case of UOI vs. Filco Trade Centre Pvt. Ltd

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting