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GSTR-1 ✔

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Circular No. 184/16/2022-GST Central Tax

27 Dec, 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

Reference:

Section 168(1),

GSTR-1,

Section 12(8),

Section 7(5),

Amendment Tree

Circular No. 183/15/2022-GST Central Tax

27 Dec, 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

Reference:

Section 16(2),

Section 16(4),

Section 168(1),

Rule 36(4),

GSTR-1,

GSTR-2A,

GSTR-3B,

Amendment Tree

Notification No. 26/2022 Central Tax

26 Dec, 2022
❱ Central Goods and Services Tax (Fifth Amendment) Rules, 2022

Amendment Tree

Press Release

17 Dec, 2022
❱ Recommendations of 48th GST Council Meeting held on 17 Dec 2022.

Reference:

GST DRC-25,

GST REG-01,

GSTR-1,

GSTR-2A,

GSTR-3B,

Amendment Tree

Notification No. 25/2022 Central Tax

13 Dec, 2022
❱ Seeks to extend due date of filing GSTR-1 for the month of November 2022 for certain cyclone effected districts of Tamil Nadu.

Reference:

Section 168,

Section 37(1),

Section 39(1),

GSTR-1,

Amendment Tree

Circular No. 170/02/2022 Central Tax

6 Jul, 2022
❱ Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible / blocked ITC and reversal thereof in return in GSTR-3B and GSTR-1.

Reference:

Section 10,

Section 16(2),

Section 16(4),

Section 168(1),

Section 17(5),

Section 31,

Rule 37,

Rule 38,

Rule 42,

Rule 43,

GSTR-1,

GSTR-2B,

GSTR-3B,

Amendment Tree

Notification No. 14/2022 Central Tax

5 Jul, 2022
❱ Central Goods and Services Tax (Amendment) Rules, 2022.

Reference:

Rule 21A,

Rule 43,

Rule 46,

Rule 86,

Rule 87,

Rule 88B,

Rule 89,

Rule 95A,

Rule 96,

GST DRC-03,

GST PMT-03,

GST PMT-03A,

GST PMT-06,

GST PMT-07,

GST PMT-09,

GST RFD-01,

GST RFD-10,

GSTR-1,

GSTR-3B,

GSTR-9,

GSTR-9C,

Amendment Tree

Instruction No. 03/2022 Central Tax

14 Jun, 2022
❱ CBIC instructions relating to sanction, post-audit and review of refund claims.

Board has been receiving reports of different practices being followed by the field formations regarding sanction, review and post-audit of refund claims. In certain Commissionerates, speaking order is being issued in respect of all refund claims, whereas in others, speaking orders are not being issued if the refund is sanctioned in full. Similarly, in case of review and post-audit, different practices are being followed by the field formations. The matter has been examined with the twin purpose of ensuring uniformity in procedure and enabling effective monitoring of sanction of refund claims in order to safeguard interest of revenue. Accordingly, the Board hereby issues the following instructions/guidelines for sanction, post-audit and review of refunds:

Reference:

Section 107(2),

Section 49(6),

Section 54(10),

Section 54(3),

Section 54(8),

Section 55(4),

Rule 89(2),

Rule 89(3),

GST RFD-03,

GST RFD-06,

GSTR-1,

GSTR-2A,

GSTR-3B,

Amendment Tree

Instruction No. 02/2022 Central Tax

22 Mar, 2022
❱ Standard Operating Procedure (SOP) for Scrutiny of returns under GST for FY 2017-18 and 2018-19

Reference:

Section 61,

Section 73,

Section 74,

Rule 99,

GST ASMT-10,

GST ASMT-11,

GST ASMT-12,

GST DRC-03,

GSTR-1,

GSTR-2A,

GSTR-3B,

GSTR-7,

GSTR-8,

Amendment Tree

Instruction No. 01/2022 Central Tax

7 Jan, 2022
❱ Guidelines for recovery proceedings u/s 79 of CGST Act in cases where tax liability reported in GSTR-1 is more than the tax paid in GSTR-3B.

i.e. Cases covered under explanation to section 75(12) of CGST Act inserted w.e.f. 01.01.2022.

Reference:

Section 37,

Section 39,

Section 73,

Section 74,

Section 75(12),

Section 79,

GSTR-1,

GSTR-3B,

Amendment Tree

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GST Notifications, Circulars...

Circular No. 184/16/2022-GST Central Tax

Section 168(1),

GSTR-1,

Section 12(8),

Section 7(5),

Circular No. 183/15/2022-GST Central Tax

Section 16(2),

Section 16(4),

Section 168(1),

Rule 36(4),

GSTR-1,

GSTR-2A,

GSTR-3B,

Notification No. 26/2022 Central Tax

Rule 108(3),

Rule 109,

Rule 109C,

Rule 12(3),

Rule 138(14),

Rule 161,

Rule 37(1),

Rule 37A,

Rule 46,

Rule 46A,

Rule 59(6),

Rule 8(1),

Rule 8(2),

Rule 8(4A),

Rule 8(4B),

Rule 87(8),

Rule 88C,

Rule 89(2),

Rule 9(1),

Rule 9(2),

GST APL-01,

GST APL-02,

GST APL-03,

GST DRC-01A,

GST DRC-03,

Press Release

GST DRC-25,

GST REG-01,

GSTR-1,

GSTR-2A,

GSTR-3B,

Notification No. 25/2022 Central Tax

Section 168,

Section 37(1),

Section 39(1),

GSTR-1,

Circular No. 170/02/2022 Central Tax

Section 10,

Section 16(2),