Understand Circular No. 197/09/2023-GST on GSTR-2B refund eligibility, RFD-01 changes, Rule 96A, export refunds, and adjusted turnover.

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.

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

The Board vide Circular No. 17/17/2017 –GST dated 15th November 2017, No. 24/24/2017 – GST dated 21st December 2017 and No. 37/11/2018 – Goods and Services Tax dated 15th March, 2018 has laid down the procedure for manual filing and processing of different types of refund claims under Goods and Services Tax and clarified the exports related refund issues.

As per rule 96A of the Central Goods and Services Tax Rules, 2017 (The CGST Rules), any registered person exporting goods or services without payment of integrated tax is required to furnish a bond or a Letter of Undertaking (LUT) in FORM GST RFD-11.

Understand Circular 222/16/2024-GST on GST time of supply for spectrum allocation services, deferred payments, RCM, and telecom operators.

Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:

Circular No. 234/28/2024 – GST clarifies GST on hostels, railways, CSR, and community kitchens. Know GST impact on key services. FAQs by Finodha.

Representations have been received seeking clarification regarding GST rate on parts of Sprinklers or Drip Irrigation System, when they are supplied separately ( i.e. not along with entire sprinklers or drip irrigation system).

A registered person supplying taxable goods or services, or both is required to issue a tax invoice as per the provisions contained in section 31 of the Central Goods and Services Tax Act, 2017 (CGST Act for short). Rule 46 of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short) specifies the particulars which are required to be mentioned in a tax invoice.