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GST > Circulars CGST 2023

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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.

Notification No. 05/2023 – CT (R): GTA Forward Charge GST

Notification No. 05/2023 – Central Tax (Rate) extends the last date to opt for forward charge under GST by GTAs. Learn more about the latest compliance updates.

Section 127. Power to impose penalty in certain cases.-

Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74

Section 1. Short title, extent and commencement.-

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Notification No. 22/2018 – Central Tax Explained

Notification No. 22/2018 – Central Tax waives late fees for GSTR-3B from Oct 2017 to Apr 2018 for eligible taxpayers filing TRAN-1.

Notification No. 04/2023 – GST Update: Rab Exemption

Notification No. 04/2023 exempts GST on unlabeled ‘Rab’. Know details, impact, date of effect & compliance tips. GST Council 2023 amendments explained.

Notification No. 66/2018 – Central Tax Explained

Notification No. 66/2018 – Central Tax extends GSTR-7 due date for Oct–Dec 2018 till 31 January 2019 for TDS deductors.

Rule 1. Short title and Commencement.

Important Keyword: Commencement, Rule 1. Table of Contents GST Rule 1. Short title and Commencement. GST Rule 1. Short title and Commencement. (1) These rules may be called the Union Territory Goods and Services Tax (Chandigarh) Rules, 2017. (2) They shall come into...

Notification No. 18/2018 – UTGST Explained

Notification No. 18/2018 – Union Territory Tax (Rate) amends GST rates under UTGST. Check updated slabs, HSN changes & compliance impact.

Notification No. 11/2017 – Central Tax Explained

Understand Notification 11/2017 GST—EVC verification via net banking and portal explained simply for GST filings.

Notification No. 16/2019 – Integrated Tax (Rate) Explained

Notification No. 16/2019 – Integrated Tax (Rate) extends concessional IGST for HELP/OALP projects. FAQs, examples & compliance explained.