Circulars

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'

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli

GST on service supplied by restaurants through e-commerce operators

Clarification on refund related issues

Applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax