Circular No. 186/18/2022-GST Central Tax

27 Dec, 2022
❱ Clarification on below issues:
i. taxability of No Claim Bonus offered by Insurance companies;
ii. applicability of e-invoicing w.r.t an entity.

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Circular No. 185/17/2022-GST Central Tax

27 Dec, 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.

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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

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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

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Notification No. 27/2022 Central Tax

26 Dec, 2022
❱ Notification issued under rule 8(4B) of CGST Rules, 2017 to conduct a pilot in State of Gujarat for Biometric-based Aadhaar authentication and risk based physical verification of registration applicants. This will help in tackling the menace of fake and fraudulent registrations.

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Notification No. 26/2022 Central Tax

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

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Press Release

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

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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.

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Instruction No. 04/2022 Central Tax

28 Nov, 2022
❱ Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.

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Notification No. 24/2022 Central Tax

23 Nov, 2022
❱ Central Goods and Services Tax (Fourth Amendment) Rules, 2022

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☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)