“It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.”

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

Representations have been received from trade and industry seeking clarity on whether there is any supply involved in the transaction of granting of loan by a person to a related person or by an overseas affiliate to its Indian entity, where the consideration being paid is only by way of interest or discount, and whether any GST is applicable on the same.

In this regard section 8 of the GST (Compensation to States) Act, 2017 hereinafter referred to as [GSTC Act, 2017] provides for levy and collection of Compensation Cess and reads as under:

After roll out of GST w.e.f. 01.07.2017, on account of the unavailability of electronic refund module on the common portal, a temporary mechanism had to be devised and implemented wherein applicants were required to file the refund application in FORM GST RFD-01A on the common portal, take a print out of the same and submit it physically to the jurisdictional tax office along with all supporting documents. Further processing of these refund applications, i.e. issuance of acknowledgement of the refund application, issuance of deficiency memo, passing of provisional/final order, payment advice etc. was also being done manually.

Understand Circular 227/21/2024-GST, electronic refund filing by CSD, FORM GST RFD-10A, eligibility, timelines, and processing rules.

Circular No. 142/12/2020 – GST: Clarification relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017.

Recently, a large number of registrations have been cancelled by the proper officer under the provisions of sub-section (2) of section 29 of the Central Goods and Services Act, 2017 (hereinafter referred to as „CGST Act‟) read with rule 21 of the Central Goods and Services Rules, 2017 (hereinafter referred to as „CGST Rules‟) on account of non- compliance of the said statutory provisions.

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.

Understand Circular No. 254/11/2025-GST assigning proper officers under Sections 74A, 75(2) & 122 of the CGST Act, with monetary limits and FAQs.