| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 11 | 196/08/2023-GST |
View(707.24 KB  )
|
17-07-2023 |
Clarification on taxability of share capital held in subsidiary company by the parent company
|
| 12 | 195/07/2023-GST |
View(578.91 KB )
|
17-07-2023 |
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
|
| 13 | 194/06/2023-GST |
View(743.27 KB )
|
17-07-2023 |
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
|
| 14 | 193/05/2023-GST |
View(706.41 KB )
|
17-07-2023 |
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
|
| 15 | 192/04/2023-GST |
View(573.68 KB )
|
17-07-2023 |
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.
|
| 16 | 191/03/2023 |
View(341.61 KB )
|
27-03-2023 |
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 –reg
|
| 17 | 190/02/2023-GST |
View(139.38 KB )
|
13-01-2022 |
clarification regarding GST rates and classification of certain services.
|
| 18 | 189/01/2023-GST |
View(190.72 KB )
|
13-01-2023 |
clarification regarding GST rates and classification of certain goods.
|
| 19 | 188/20/2022-GST |
View(157.25 KB )
|
27-12-2022 |
Prescribing manner of filing an application for refund by unregistered persons
|
| 20 | 187/19/2022-GST |
View(203.05 KB ), View(203.05 KB )
|
27-12-2022 |
Clarification regarding the 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
|