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GST > Circulars CGST 2022

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Circular No. 169/01/2022 – GST: Sections 73 & 74

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.

Circular No. 170/02/2022 – GST: GSTR-3B & GSTR-1 Reporting

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

Circular No. 171/03/2022 – GST: Fake Invoice Demand Penalty

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.

Circular No. 172/04/2022 – GST: Key GST Clarifications

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

Circular No. 173/05/2022 – GST: Inverted Duty Refund

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.

Circular No. 174/06/2022 – GST: PMT-03A Re-Credit Process

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.

Circular No. 175/07/2022 – GST: Refund of ITC on Export

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.

Circular No. 176/08/2022 – GST: Withdrawal of Circular 106

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.

Circular No. 177/09/2022 – TRU: GST Rates & Service

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.

Circular No. 178/10/2022 – GST: Liquidated Damages & GST

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

Circular No. 172/04/2022 – GST: Key GST Clarifications

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

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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. 06/2020 – Integrated Tax Explained

Notification No. 06/2020 – Integrated Tax mandates HSN digits on invoices based on turnover from 1 April 2021. Full table + FAQs + compliance insights.

Section 46. Notice to return defaulters. –

Important Keyword: Section 39, Section 44, Section 45. Table of Contents GST Section 46. Notice to return defaulters. - GST Section 46. Notice to return defaulters. - Where a registered person fails to furnish a return under section 39 or section...

Notification No. 37/2017 – Central Tax Explained

Notification No. 37/2017 – Central Tax allows exporters to use LUT instead of bond for export without IGST. Learn rules, examples, and FAQs.

Corrigendum to Notification No. 11/2017 – UTGST (Rate)

Understand the Corrigendum to Notification No. 11/2017-UTT (Rate), its impact on GST service classification, compliance, and practical implications.

Section 4. Appointment of Officers.-

Important Keyword: Section 3, Appointment of Officers. Table of Contents GST Section 4. Appointment of Officers.- GST Section 4. Appointment of Officers.- (1) The Board may, in addition to the officers as may be notified by the Government under section...

Section 53. Transfer of input tax credit.-

On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49,

Notification No. 45/2017 – Integrated Tax (Rate) Explained

Notification 45/2017 introduces reverse charge GST on raw cotton. Learn applicability, rules, and impact on textile businesses.

Section 130. Confiscation of goods or conveyances and levy of penalty.-

(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or

Section 158. Disclosure of information by a public servant.-

Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as otherwise provided in sub-section (3), require any officer appointed

Notification No. 33/2021 – CT | GSTR-3B Amnesty Extension

Learn about Notification No. 33/2021 – Central Tax extending GSTR-3B Amnesty Scheme deadline to 30th Nov 2021. Relief from late fees for taxpayers explained here.