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

Understand GST Circular 185/17/2022 on Section 75(2), re-determination of tax, limitation periods, and the impact when Section 74 proceedings are converted to Section 73.

Trade has requested clarification on whether the supply of securities under Securities Lending Scheme, 1997 (“Scheme”) by the lender is taxable under GST.

2. With a view to ensuring expeditious processing of refund claims, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act, hereby specifies the conditions, manner and procedure for filing and processing of such refund claims in succeeding paras.

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries.

Certain representations have been received seeking clarification whether composite supply of service by way of milling of wheat into wheat flour, along with fortification, by any person to a State Government for distribution of such wheat flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, and also as regards the rate of GST on such milling, if it does not fall in said entry No. 3A. The issue has been examined by GST Council in its 43rd meeting held on 28th May, 2021.

Representations have been received seeking clarification whether GST is applicable on donations or gifts received from individual donors by charitable organisations involved in advancement of religion, spirituality or yoga which is acknowledged by them by placing name plates in the name of the individual donor.

Understand Circular No. 189/01/2023-GST on GST rates for Rab, fryums, SUVs, carbonated fruit beverages, dal by-products, and IGST imports.

Doubts have been raised regarding the classification of Cut pieces of Fabrics under GST.

Understand Circular 165/21/2021-GST on Dynamic QR Code requirements for B2C invoices. Learn exemptions, RBI-approved payments, compliance, and FAQs.