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Amendment Tree
of
Circular No. 139/09/2020-GST Central Tax


1
17 Jul, 2023

Circular No. 197/09/2023-GST Central Tax


Clarification on refund related issues.
     
2
6 Jul, 2022

Circular No. 173/05/2022-GST Central Tax


Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
     
3
14 Jun, 2022

Instruction No. 03/2022 Central Tax


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:
     
4
12 Mar, 2021

Circular No. 147/03/2021-GST Central Tax


Clarification on refund related issues – Reg.
     
5
10 Jun, 2020

Circular No. 139/09/2020-GST Central Tax


Clarification on refund related issues – reg.
     
6
31 Mar, 2020

Circular No. 135/05/2020-GST Central Tax


Circular on Clarification on refund related issues - Reg
     
7
18 Nov, 2019

Circular No. 125/44/2019-GST Central Tax


Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
     
8
28 Jun, 2019

Circular No. 104/23/2019-GST Central Tax


Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
     
9
31 Dec, 2018

Circular No. 79/53/2018-GST Central Tax


Clarification on refund related issues.
     
5
Dec
S
M
T
W
T
F
S
10 Dec

☑ Monthly | GSTR-7

GSTR-7 for the m/o Nov 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Nov 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Dec

☑ Monthly | GSTR-1

GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Dec

☑ Monthly | GSTR-5

GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Dec

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Dec

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Nov 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Dec

☑ Monthly | GSTR-11

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

31 Dec

☑ Annual | GSTR-9

Last date to file GSTR-9 / GSTR-9C for FY 2023-24.