| 21 |
Clarification on various issue pertaining to GST |
27-12-2022 |
|
| 22 |
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation |
27-12-2022 |
|
| 23 |
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 |
27-12-2022 |
|
| 24 |
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-38 as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 |
27-12-2022 |
|
| 25 |
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 |
10-11-2022 |
|
| 26 |
Clarification on refund related issues |
10-11-2022 |
|
| 27 |
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. |
09-09-2022 |
|
| 28 |
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 |
03-08-2022 |
|
| 29 |
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law |
03-08-2022 |
|
| 30 |
Clarifications regarding applicable GST rates & exemptions on certain services |
03-08-2022 |
|
| 31 |
Withd rawal of Circular No. 106/25/2019-GST dated 29.06.2019 |
06-07-2022 |
|
| 32 |
Manner of filing refund of unuti l ized lTC on account of export of electricity |
06-07-2022 |
|
| 33 |
Prescribing manner of re-credit in electronic credi t ledger using FORM GST PMT-03A |
06-07-2022 |
|
| 34 |
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notifica tion |
06-07-2022 |
|
| 35 |
Clarification on various issue pertaining to GST |
06-07-2022 |
|
| 36 |
Fraud f Fake Invoice - Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices |
06-07-2022 |
|
| 37 |
Mandatory furnishing of correct and proper information of inter-State supplies and amount of i neligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-38 and statement in FORM GSTR-1 |
06-07-2022 |
|
| 38 |
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 andunder the Integrated Goods and Services Tax Act,2017-GST |
12-03-2022 |
|
| 39 |
Mechanism for filing of refund claim by the taxpayers registered inerst while Union Territory of Daman &Diu for period prior to merger with U.T.of Dadra & NagarHaveli. |
30-12-2021 |
|
| 40 |
GSTonservicesupplied byrestaurantsthrough e-commerce operators -reg. |
17-12-2021 |
|
Department of Trade and Taxes 
