Vide Notification No. 02/2022-Central Tax dated 11th March, 2022, para 3A has been inserted in the Notification No. 2/2017-Central Tax dated 19th June, 2017, to empower Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerate’s, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence.

Learn about GST Circular 170/02/2022 on correct reporting of inter-State supplies, blocked ITC, ITC reversals, and GSTR-3B & GSTR-1 compliance.

Understand GST Circular No. 171/03/2022 on demand, recovery, and penalty provisions under GST for fake invoice transactions, fraudulent ITC claims, and related compliance.

In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law 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 clarify the issues as under

Understand GST Circular No. 173/05/2022 on refund of accumulated ITC under the inverted duty structure where outward supplies are made under concessional GST notifications.

Understand GST Circular No. 174/06/2022 on re-credit in the Electronic Credit Ledger using FORM GST PMT-03A after repayment of erroneous GST refunds.

Understand GST Circular 175/07/2022 on the refund of unutilized ITC for export of electricity, including filing procedure, relevant date, refund calculation, and required documents.

Understand GST Circular 176/08/2022 on the withdrawal of Circular No. 106/25/2019-GST following the retrospective omission of Rule 95A relating to GST refunds for international tourists.

Understand GST Circular 177/09/2022 on GST rates and exemptions for services including education, healthcare, renting of vehicles, IVF, toll charges, ice cream parlours, and more.

Understand GST Circular 178/10/2022 on GST applicability to liquidated damages, compensation, penalties, cancellation charges, late payment fees, and breach of contract.