Important Keyword: CBEC-20/01/06/2019-GST, Circular No.135/05/2020 - GST, Section 168 (1) CGST Act 2017, Circular No....

GST > Circulars CGST 2020
Various representations have been received seeking clarification on some of the issues relating to GST refunds. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law in this regard across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues detailed hereunder:
The spread of Novel Corona Virus (COVID-19) across many countries of the world, including India, has caused immense loss to the lives of people and resultantly impacted the trade and industry. In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”),
Circular No.136/06/2020-GST, dated 03.04.2020 had been issued to clarify doubts regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017
Circular No.136/06/2020-GST, dated 03.04.2020 and Circular No.137/07/2020-GST, dated 13.04.2020 had been issued to clarify doubts regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19).
Dec 1, 2023 | GST, 2020 Circulars, Circulars, Circulars CGST 2020
Important Keyword: CBEC-20/01/06/2019-GST, Circular No.135/05/2020 - GST, Section 168 (1) CGST Act 2017, Circular No....
Dec 1, 2023 | GST, 2020 Circulars, Circulars, Circulars CGST 2020
Important Keyword: Circular No.136/06/2020-GST, CBEC-20/06/04-2020 -GST, rule 36(4), Notification No. 30/2020- Central...
Dec 1, 2023 | GST, 2020 Circulars, Circulars CGST 2020
Important Keyword: CBEC-20/06/04-2020 -GST, Circular No. 137/07/2020-GST, Circular No.136/06/2020-GST, Section 168(1)...
Nov 28, 2023 | GST, 2020 Circulars, Circulars, Circulars CGST 2020
Important Keyword: Circular No.63/37/2018-GST, F. No. CBEC- 349/48/2017-GST (Part I), Circular No.144/14/2020-GST. F....