Circulars

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

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

Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023

Clarification regarding GST rates and classification of certain services

Clarification regarding GST rates and classification of certain goods

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