Circulars

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

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification

Clarification on various issue pertaining to GST

Clarification on various issues relating to applicability of demand and penalty provisions under the CGST Act, 2017 in respect of transactions involving fake invoices

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1

Amends Circular No 31/05/2018 on 'Proper officer under sections 73 and 74'