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Circular No. 172/04/2022

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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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.

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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. 28/2018 – Integrated Tax (Rate) Explained

Notification No. 28/2018 – Integrated Tax (Rate) revises IGST on insurance, leasing, cinema tickets & renewable energy projects. Effective 1 Jan 2019.

Section 103. Applicability of advance ruling. –

(a) on the applicant who had sought it in respect of any matter referred to in sub section (2) of section 97 for advance ruling;

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.

Notification No. 49/2017 – Integrated Tax (Rate) Explained

Notification 49/2017 IGST exempts entry to protected monuments. Learn applicability, rules, and practical impact in simple terms.

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Notification No. 23/2022 – Central Tax Updates

Notification 23/2022 empowers CCI to handle anti-profiteering under CGST from 1 Dec 2022. Learn its impact, scope, and GST compliance changes.

Rule113. Order of Appellate Authority or Appellate Tribunal.-

Important Keyword: FORM GST APL-04, Section 107. Table of Contents GST Rule113. Order of Appellate Authority or Appellate Tribunal.- GST Rule113. Order of Appellate Authority or Appellate Tribunal.- (1)  The Appellate Authority shall, along with its order under...

Notification No. 17/2023 ITC (Rate) Amendment

GST Council amends Notification 10/2017 via Notification 17/2023 ITC (Rate) to include Indian Railways and modify scope of government services.

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.

Notification No. 01/2026 – Integrated Tax (Rate) Explained

Understand Notification 01/2026-Integrated Tax (Rate), IGST tariff amendments, revised HSN codes, applicability, and compliance impact.

Notification No. 14/2021 – UTTR GST Textile Rate

Explore Notification No. 14/2021 – Union Territory Tax (Rate) updating GST rates for textile goods like fabrics, yarns, and footwear effective 1 January 2022.

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