| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 71 | 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
|
| 72 | 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
|
| 73 | 181/13/2022-GST | View(114.88 KB ) |
10-11-2022 | Clarification on refund related issues
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| 74 | 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
|
| 75 | 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
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| 76 | 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
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| 77 | 177/09/2022-GST | View(289.2 KB ) |
03-08-2022 | Clarifications regarding applicable GST rates & exemptions on certain services
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| 78 | 176/08/2022-GST | View(53.16 KB ) |
06-07-2022 | Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
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| 79 | 175/07/2022-GST | View(184.8 KB ) |
06-07-2022 | Manner of filing refund of unutilized ITC on account of export of electricity.
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| 80 | 174/06/2022-GST | View(221.38 KB ) |
06-07-2022 | Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
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