Important Keyword: GST, F. No. CBIC-190354/316/2022-TRU Section-CBEC, Circular No. 190/02/2023-GST, Notification No....
GST > Circulars CGST 2023
Circular No. 191/03/2023 – GST: Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg
Important Keyword: Rab, Circular No. 191/03/2023-GST, F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC. F. No....
Circular No. 192/04/2023 – GST: Clarification on Charging of Interest Under Section 50(3) of the CGST Act, 2017, in Cases of Wrong Availment of IGST Credit and Reversal Thereof.
Important Keyword: File No. CBIC-20001/5/2023-GST, Section 50 CGST Act 2017, Circular No. 192/04/2023-GST, Section...
Circular No. 193/05/2023 – GST: Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021
Important Keyword: Input Tax Credit (ITC), File No. CBIC-20001/5/2023-GST, Circular No. 193/05/2023-GST, FORM GSTR-...
Circular No. 194/06/2023 – GST: Clarification on TCS Liability Under Section 52 of the CGST Act, 2017 in Case of Multiple E-commerce Operators in One Transaction
Important Keyword: Circular No. 194/06/2023-GST, File No. CBIC-20001/5/2023-GST, Section 52 CGST Act 2017, Section...
Circular No. 195/07/2023 – GST: Clarification on Availability of ITC in Respect of Warranty Replacement of Parts and Repair Services During Warranty Period
Important Keyword: F. No. CBIC-20001/5/2023-GST, Circular No. 195/07/2023-GST, Section 168(1) CGST Act 2017, Section...
Circular No. 196/08/2023 – GST: Clarification on Taxability of Share Capital Held in Subsidiary Company by the Parent Company
Important Keyword: Subsidiary Company, Section 168 (1) CGST Act 2017, F. No. CBIC-20001/5/2023-GST, Circular No....
Circular No. 197/09/2023 – GST: Clarification on Refund Related Issues
Important Keyword: Refund-Related Issues, Section 168 (1) CGST Act 2017, FORM GSTR-1, FORM GSTR-2A, Circular No....
Circular No. 198/10/2023 – GST: Clarification on issue pertaining to e-invoice
Important Keyword: e-invoice, Circular No. 198/10/2023-GST, F. No. CBIC-20001/5/2023-GST, Section 51 CGST Act, 2017,...
Circular No. 199/11/2023 – GST: Clarification regarding taxability of services provided by an office of an organization in one State to the office of that organization in another State, both being distinct persons.
Important Keyword: F. No. CBIC-20001/5/2023-GST, Circular No. 199/11/2023-GST, section 25 CGST Act 2017, Section...
Circular No. 200/12/2023 – GST: Clarification Regarding GST Rates and Classification of Certain Goods Based on the Recommendations of the GST Council in its 50th Meeting Held on 11th July 2023
Important Keywords: F. No. 190354/140/2023-TRU, Circular No. 200/12/2023-GST, Notification no. 1/2017-Central Tax, S....
Circular No. 201/13/2023 – GST: Clarifications Regarding Applicability of GST on Certain Services
Important Keyword: F. No. 190354/133/2023-TRU, Circular No. 201/13/2023-GST, Notification No. 13/2017 CTR,...