Circulars

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

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

Clarifications regarding applicable GST rates & exemptions on certain services

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019

Manner of filing refund of unutilized ITC on account of export of electricity