| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 21 | 187/19/2022-GST |
View(364.72 KB  ), View(364.72 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
|
| 22 | 186/18/2022-GST |
View(122.81 KB )
|
27-12-2022 |
Clarification on various issue pertaining to GST
|
| 23 | 185/17/2022-GST |
View(143.5 KB )
|
27-12-2022 |
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
|
| 24 | 184/16/2022-GST |
View(214.7 KB )
|
27-12-2022 |
Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017
|
| 25 | 183/15/2022-GST |
View(178.48 KB )
|
27-12-2022 |
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
|
| 26 | 182/14/2022-GST |
View(243.34 KB )
|
10-11-2022 |
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 Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
|
| 27 | 181/13/2022-GST |
View(114.88 KB )
|
10-11-2022 |
Clarification on refund related issues
|
| 28 | 180/12/2022-GST |
View(411.97 KB )
|
09-09-2022 |
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
|
| 29 | 179/11/2022-GST |
View(799.41 KB )
|
03-08-2022 |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
|
| 30 | 178/10/2022-GST |
View(181.99 KB )
|
03-08-2022 |
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
|