Learn Circular No. 191/03/2023-GST on GST rates for Rab, classification, pre-packaged supplies, and regularization of past disputes.

Learn Circular No. 200/12/2023-GST on GST rates for snack pellets, fish soluble paste, raw cotton, areca leaf products, HSN 9021 and more.

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

Representations have been received seeking clarification regarding the classification and applicable GST rate on the Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs).

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

Circular No. 136/06/2020-GST, dated 03.04.2020 was issued by the Board on the subject issue clarifying various issues relating to the measures announced by the Government providing relief to the taxpayers. The GST Council, in its 40th meeting held on 12.06.2020, recommended further relief to the taxpayers and accordingly, following notifications have been issued:

Various communications have been received from the field formations and exporters on the issue of difficulties being faced while supplying the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (www.gst.gov.in), because of which exports are being held up.

As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as “the CGST Rules”) the application for obtaining an advance ruling and filing an appeal against an advance ruling shall be made by the applicant on the common portal.

Various representations have been received from the trade and industry regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. Such goods sent / taken out of India crystallize into exports, wholly or partly, only after a gap of certain period from the date they were physically sent / taken out of India.

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.