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GST > 2020 Circulars

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Circular No. 131/01/2020 – GST: GST SOP for Exporters

Understand GST Circular 131/01/2020 on exporter verification, refund delays, timelines, documents required, and grievance process in simple language.

Circular No. 132/02/2020 – GST: Appeal Without GST Tribunal

Understand GST Circular 132/02/2020 on appeals during the non-constitution of the GST Appellate Tribunal, timelines, and taxpayer relief explained simply.

Circular No. 133/03/2020 – GST: ITC Transfer in Business

Learn how Circular 133/03/2020-GST clarifies ITC transfer during mergers, demergers and business reorganizations under Section 18(3) and Rule 41.

Circular No. 134/04/2020 – GST: GST for Companies Under IBC

Learn how Circular 134/04/2020-GST clarifies GST compliance, registration, ITC, returns and refunds for companies undergoing CIRP under the Insolvency and Bankruptcy Code.

Circular No. 135/05/2020 – GST: GST Refund Clarifications

Learn the key GST refund clarifications under Circular 135/05/2020-GST covering clubbing of financial years, ITC refunds, HSN reporting and refund procedures.

Circular No. 136/06/2020 – GST: COVID-19 GST Relief Explained

Understand Circular 136/06/2020-GST on COVID-19 GST relief, return filing, interest waiver, late fee relief, e-way bills and compliance extensions.

Circular No. 137/07/2020 – GST: GST Implementation Clarified

Understand Circular 137/07/2020-GST on GST refunds, cancelled contracts, LUT extension, TDS compliance and refund timelines explained simply.

Circular No. 138/08/2020 – GST: GST Clarifications Explained

Learn the key clarifications under Circular 138/08/2020-GST covering IBC registrations, merchant exports, job work compliance and COVID-19 GST relief.

Circular No. 139/09/2020 – GST: GSTR-2A Refund Clarification

Understand Circular 139/09/2020-GST on GSTR-2A and GST refunds. Learn how imports, ISD invoices and RCM credits are treated for refund claims.

Circular No. 140/10/2020 – GST: GST on Director Remuneration

Understand Circular 140/10/2020-GST on GST applicability to director remuneration, reverse charge, employee directors, independent directors and TDS treatment.

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

FAQs on GST applicability on ‘pre-packaged and labelled’ goods- reg

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorization Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Notification No. 95/2020 – Central Tax Explained

Notification No. 95/2020 – Central Tax extending the GSTR-9 filing due date for FY 2019-20 to 28th February 2021. Learn details, FAQs, and compliance tips.

Rule 138D. Facility for uploading information regarding detention of vehicle. –

Important Keyword: Rule 138D, FORM GST EWB-04, Notification No.12/2018-C.T. Table of Contents GST Rule 138D. Facility for uploading information regarding detention of vehicle. - GST Rule 138D. Facility for uploading information regarding detention of vehicle. - Where...

Notification No. 59/2019 – Central Tax Explained

Notification No. 59/2019 – Central Tax extends GSTR-7 filing due date for Jammu & Kashmir taxpayers. Know eligibility, timelines & GST compliance support.

Rule 50. Receipt voucher.

Important Keyword: section 31, Receipt voucher. Table of Contents GST Rule 50. Receipt voucher.- GST Rule 50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a)...

Notification No. 30/2018 – Central Tax (Rate) Explained

Notification No. 30/2018 – Central Tax (Rate) explained with FAQs, examples, GST impact, and compliance tips for Indian businesses.

Notification No. 74/2020 – Central Tax Explained

Notification No. 74/2020 – Central Tax prescribes quarterly GSTR-1 filing dates for taxpayers with turnover up to ₹1.5 crore for Oct 2020–Mar 2021.

Circular No. 140/10/2020 – GST: GST on Director Remuneration

Understand Circular 140/10/2020-GST on GST applicability to director remuneration, reverse charge, employee directors, independent directors and TDS treatment.

Rule 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.-

Important Keyword: GST, CGST, SGST, Appellate Authority, Appellate Tribunal. Table of Contents GST Rule 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- GST Rule 112. Production of additional evidence before the...

Notification No. 28/2019 – Union Territory Tax (Rate) Update

Understand Notification No. 28/2019 – Union Territory Tax (Rate) exemptions on long-term industrial land lease. Rules, impact, FAQs & GST compliance guide.

Notification No. 06/2019 – Central Tax Explained

G.S.R.  (E).— In exercise of the powers conferred by sub-section (2) of section 23 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,