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GST > 2023 Circulars

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Circular No. 189/01/2023 – GST: GST Rates on Certain Goods

Understand Circular No. 189/01/2023-GST on GST rates for Rab, fryums, SUVs, carbonated fruit beverages, dal by-products, and IGST imports.

Circular No. 190/02/2023 – GST: Certain Services Guide

Learn Circular No. 190/02/2023-GST on GST exemption for Air Force Mess accommodation and GST treatment of MeitY incentives for RuPay and BHIM-UPI.

Circular No. 191/03/2023 – GST: GST Rate on Rab Explained

Learn Circular No. 191/03/2023-GST on GST rates for Rab, classification, pre-packaged supplies, and regularization of past disputes.

Circular No. 192/04/2023 – GST: Interest on Wrong IGST ITC

Understand Circular No. 192/04/2023-GST on interest under Section 50(3) for wrongly availed IGST credit and Rule 88B calculations.

Circular No. 193/05/2023 – GST: GSTR-2A & ITC Guide

Learn Circular No. 193/05/2023-GST on ITC differences between GSTR-3B and GSTR-2A for 2019–2021, Rule 36(4), and verification guidelines.

Circular No. 194/06/2023 – GST: TCS for Multiple ECOs

Learn Circular No. 194/06/2023-GST on TCS liability under Section 52 for ONDC and transactions involving multiple e-commerce operators.

Circular No. 195/07/2023 – GST: ITC on Warranty Repair Guide

Understand Circular No. 195/07/2023-GST on GST and ITC for warranty replacements, repair services, distributors, manufacturers, and extended warranty.

Circular No. 196/08/2023 – GST: GST Holding Company Shares

Learn Circular No. 196/08/2023-GST on whether a parent company’s shareholding in its subsidiary attracts GST as a supply of services.

Circular No. 197/09/2023 – GST: GST Refund Issues Explained

Understand Circular No. 197/09/2023-GST on GSTR-2B refund eligibility, RFD-01 changes, Rule 96A, export refunds, and adjusted turnover.

Circular No. 198/10/2023 – GST: E-Invoice Clarification

Learn Circular No. 198/10/2023-GST on e-invoicing for supplies to Government Departments, PSUs, local authorities, and TDS-registered entities.

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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.

Reverse Charge Mechanism Under GST | A Guide

Learn about the reverse charge mechanism under GST, its workings, and when businesses or individuals need to comply with this unique provision.

Notification No. 49/2018 – Central Tax Explained

GST Notification No. 49/2018 – Central Tax: Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018).

Section 108. Powers of Revisional Authority.-

Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax,

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.

Order No. 08/2019 – CT: Extend Annual Return GSTR-9/9C

Explore Order No. 08/2019 – CT: Extend Annual Return GSTR-9/9C & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Rule 144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit.-

Important Keyword: section 129, FORM GST DRC-10, FORM GST DRC-11, FORM GST DRC-12. Table of Contents GST Rule 144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit.- GST Rule 144A. Recovery of penalty by sale of goods or conveyance...

Notification No. 18/2021 – Central Tax: GST Interest Relief

Notification No. 18/2021 – Central Tax lowers GST interest for March–May 2021. Learn concessional rates, applicability, timelines & compliance details here.

Section 35. Accounts and other records.-

(1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of-

Notification No. 02/2025 – Central Tax (Rate) Updates

Notification No. 02/2025 – Central Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

Notification No. 29/2019 – Central Tax Explained

G.S.R…(E).- In exercise of the powers conferred by section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017