Various representations have been received from trade and industry seeking clarification on determination of place of supply in case of supply of software/design services by a supplier located in taxable territory to a service recipient located in non- taxable territory by using the sample hardware kits provided by the service recipient.

Section 49 was amended and Section 49A and Section 49B were inserted vide Central Goods and Services Tax (Amendment) Act, 2018 [hereinafter referred to as the CGST (Amendment) Act]. The amended provisions came into effect from 1st February 2019.

Understand Circular 212/06/2024-GST on CA/CMA certificates, recipient undertakings, and proof of ITC reversal for post-sale discounts under Section 15(3)(b)(ii).

The spread of Novel Corona Virus (COVID-19) across many countries of the world, including India, has caused immense loss to the lives of people and resultantly impacted the trade and industry. In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”),

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.

Understand Circular 164/20/2021-GST covering GST rates and exemptions on cloud kitchens, ice cream parlours, coaching, mining rights, amusement parks, toll charges, and more.

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

In the light of the new notification, three circulars in this matter, namely Circular No. 2/2/2017 – GST dated 5th July 2017, Circular No. 4/4/2017 – GST dated 7th July 2017 and Circular No. 5/5/2017 – GST dated 11th August 2017, which were issued for providing clarity on the procedure to be followed for export under bond/LUT, now require revision and a consolidated circular on this matter is warranted.

Notification No. 14/2020-Central Tax, dated 21st March 2020 had been issued which requires Dynamic Quick Response Code on B2C invoice issued by taxpayers having aggregate turnover more than 500 crore rupees, w.e.f. 01.12.2020. Further, vide Notification No. 89/2020- Central Tax, dated 29th November 2020, penalty has been waived for non-compliance of the provisions of Notification No.14/2020 – Central Tax for the period from 01st December, 2020 to 31st March, 2021, subject to the condition that the said person complies with the provisions of the said Notification from 01st April, 2021.

Sub-rule (4) to rule 36 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules) has been inserted vide notification No. 49/2019- Central Tax, dated 09.10.2019. The said sub-rule provides restriction in availment of input tax credit (ITC) in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act).