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

Several registered persons have inadvertently filed a NIL refund claim for a certain period under a particular category on the common portal in FORM GST RFD-01A/RFD-01 in spite of the fact that they had a genuine claim for refund for that period under the said category. Once a NIL refund claim is filed, the common portal does not allow the registered person to re-file the refund claim for that period under the said category.

Understand Circular 231/25/2024-GST on ITC eligibility for demo vehicles, capitalisation, Section 17(5), and GST implications for automobile dealers.

“It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc where the auctioneer claims ITC in respect of the supply made to him by the principal before the auction of such goods and the said goods are supplied only through auction.”

The Board vide Circular No. 42/16/2018-Goods and Services Tax dated 13th April, 2018, has clarified that the recovery of arrears arising under the existing law shall be made as central tax liability to be paid through the utilization of the amount available in the electronic credit ledger or electronic cash ledger of the registered person, and the same shall be recorded in Part II of the Electronic Liability Register (FORM Goods and Services Tax PMT-01)

Understand Circular No. 233/27/2024 – GST on regularization of IGST refund claims, Rule 96(10), exporter eligibility, and practical compliance steps.

Various representations have been received seeking clarification on issues raised with respect to tax treatment of sales promotion schemes under GST. To ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the said Act”) hereby clarifies the issues in succeeding paragraphs.

Representations have been received seeking clarification regarding applicability of GST on the issues as to whether serving of food in schools under Mid-Day Meals Scheme would be exempt if such supplies are funded by government grants and/or corporate donations. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021.

Various representations have been received seeking clarification on some of the issues relating to GST refunds. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board,

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