Important Keyword: FORM GSTR-3B, F. No. CBIC-20001/2/2022-GST, Circular No.170/02/2022-GST, FORM GSTR-2B, section 10...
GST > Circulars CGST 2022
Circular No. 171/03/2022 – GST: Clarification on various issues relating to applicability of demand and penalty provisions under the CGST Act, 2017 in respect of transactions involving fake invoices.
Important Keyword: F. No. CBIC-20001/2/2022-GST, Circular No. 171/03/2022-GST, Section 168 (1) CGST Act, section 7 of...
Circular No. 172/04/2022 – GST: Clarification on Various Issue Pertaining to GST
Important Keyword: F. No. CBIC-20001/2/2022-GST, Section 168 (1) CGST Act 2017, Circular No. 147/03/2021-GST, Section...
Circular No. 173/05/2022 – GST: Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification
Important Keyword: supplier, F. No. CBIC-20001/2/2022-GST, Circular No. 173/05/2022-GST, Circular No. 135/05/2020-GST,...
Circular No. 174/06/2022 – GST: Prescribing Manner of Re-Credit in Electronic Credit Ledger Using FORM GST PMT-03A
Important Keyword: Re-Credit, F. No. CBIC-20001/2/2022-GST, Circular No. 174/06/2022-GST, Notification No. 14/2022-CT,...
Circular No. 175/07/2022 – GST
Important Keyword: F. No. CBIC-20001/2/2022-GST, Circular No. 175/07/2022-GST, Rule 89 CGST Rules 2017, Notification...
Circular No. 176/08/2022 – GST: Withdrawal of Circular No. 106/25/2019-GST Dated 29.06.2019.
Important Keyword: F.No. CBIC-20001/2/2022-GST, Circular No. 176/08/2022-GST, Circular No. 106/25/2019-GST, Rule 95A...
Circular No. 177/09/2022 – TRU: Clarifications Regarding Applicable GST Rates & Exemptions on Certain Services
Important Keyword: Circular No. 177/09/2022-TRU, CBIC-190354/176/2022-TRU, Notification No. 12/2017-Central Tax, Sr....
Circular No. 178/10/2022 – GST: GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
Important Keyword: Compensation and Penalty, GST, Section 73 Contract Act 1972, Section 74 Contract Act 1972, Section...
Circular No. 179/11/2022 – GST: 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
Important Keyword: F. No. CBIC-190354/172/2022-TRU, Circular No. 179/11/2022-GST, Notification No. 1/2017-Central Tax,...
Circular No.180/12/2022 – GST: 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
Important Keyword: TRAN-1/TRAN-2, Circular No.180/12/2022-GST, CBEC-20010/3/2022-GST, Application No.1545-1546/2022,...
Circular No. 181/13/2022 – GST: Clarification on Refund Related Issues
Important Keyword: Refund, Section 54(3) CGST Act 2017, F. No. CBIC-20021/4/2022, Circular No. 181/13/2022-GST,...