Circulars

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

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