Tag: GST circular

Representations have been received from the trade and field formations seeking clarification regarding the taxability of Employee Stock Option (ESOP)/ ...

The insurance companies, which are engaged in providing general insurance services in respect of insurance of motor vehicles, insure the ...

GSTN has developed the necessary functionality for enrolment of unregistered persons and the same is available on the portal. Accordingly, ...

CBIC has issued above clarification vide circular no. 195/07/2023 - GST Dt. 17.07.2023. Relevant extract of the circular is as ...

In a situation where multiple ECOs are involved in a single transaction of supply of goods or services or both ...

Where the applicant has either failed to undergo authentication of Aadhaar number or has not opted for authentication of Aadhaar ...

The proper officer shall conduct scrutiny of returns pertaining to minimum of 4 GSTINs per month. Scrutiny of returns of ...

Representations have been received from the field formations seeking clarification on certain issues with respect to – i. taxability of ...

Attention is invited to sub-section (8) of section 12 of Integrated Goods and Services Tax Act, 2017 (hereinafter referred to ...

It is hereby clarified that the applicable six-digit HS code for the aforesaid goods with description ‘Carbonated Beverages of Fruit ...

a new functionality has been made available on the common portal which allows unregistered persons to take a temporary registration ...

In cases, where difference between the ITC claimed in FORM GSTR-3B and that available in FORMGSTR 2A of the registered ...

CBIC has vide circular no. 181/13/2022 Dt. 10.11.2022 issued clarification regarding calculation of input tax credit under inverted duty structure ...

Due to reorganization of the state of Jammu & Kashmir and merger of the Union territories of Dadra and Nagar ...

In this regard, it is clarified that the extended timelines for compliances listed in para 2 are applicable to the ...