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GST Notifications, Circulars...

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Circular No. 198/10/2023-GST Central Tax

17 Jul, 2023
❱ Clarification on issue pertaining to e-invoice.

Reference:

Section 168(1),

Section 2(94),

Section 24(vi),

Section 51,

Rule 48(4),

Amendment Tree

Circular No. 197/09/2023-GST Central Tax

17 Jul, 2023
❱ Clarification on refund related issues.

Reference:

Section 16(2),

Section 168(1),

Section 42(2),

Section 54(3),

Rule 36(4),

Rule 89(1),

Rule 89(4),

Rule 96A(1),

GST RFD-01,

GSTR-1,

GSTR-2,

GSTR-2A,

GSTR-2B,

GSTR-3,

Amendment Tree

Circular No. 196/08/2023-GST Central Tax

17 Jul, 2023
❱ Clarification on taxability of shares held in a subsidiary company by the holding company.

Reference:

Section 168(1),

Section 2(102),

Section 2(52),

Section 7,

Amendment Tree

Circular No. 195/07/2023-GST Central Tax

17 Jul, 2023
❱ Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.

Reference:

Section 168(1),

Section 2(93),

Section 34(2),

Amendment Tree

Circular No. 194/06/2023-GST Central Tax

17 Jul, 2023
❱ Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction.

Reference:

Section 168(1),

Section 2(45),

Section 52,

Amendment Tree

Circular No. 193/05/2023-GST Central Tax

17 Jul, 2023
❱ Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.

Reference:

Section 16,

Section 16(2),

Section 168(1),

Section 37(1),

Rule 36(4),

GSTR-1,

GSTR-2A,

GSTR-2B,

GSTR-3B,

Amendment Tree

Circular No. 192/04/2023-GST Central Tax

17 Jul, 2023
❱ Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

Reference:

Section 168(1),

Section 50(3),

Rule 88B,

Rule 88B(3),

Section 11,

Section 8,

Section 20,

Amendment Tree

Notification No. 26/2023 Central Tax

17 Jul, 2023
❱ Seeks to extend amnesty for GSTR-10 non-filers.

Reference:

Section 128,

GSTR-10,

Amendment Tree

Notification No. 25/2023 Central Tax

17 Jul, 2023
❱ Seeks to extend amnesty for GSTR-9 non-filers.

Reference:

Section 128,

GSTR-9,

Amendment Tree

Notification No. 24/2023 Central Tax

17 Jul, 2023
❱ Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

Reference:

Section 148,

Section 62,

Amendment Tree

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Jun

Include expired due dates
Exclude expired due dates

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -

A) Fixed Sum Method OR

B) Self assessment basis subject to interest on short payment of taxes.

(Notification No.85/2020 - CT)

28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).

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GST Notifications, Circulars...

Circular No. 198/10/2023-GST Central Tax

Section 168(1),

Section 2(94),

Section 24(vi),

Section 51,

Section 51,

Rule 48(4),

Circular No. 197/09/2023-GST Central Tax

Section 16(2),

Section 168(1),

Section 42(2),

Section 54(3),

Section 54(3),

Rule 36(4),

Rule 89(1),

Rule 89(4),

Rule 96A(1),

GST RFD-01,

GSTR-1,

GSTR-2,

GSTR-2A,

GSTR-2B,

GSTR-3,

Circular No. 196/08/2023-GST Central Tax

Section 168(1),

Section 2(102),

Section 2(52),

Section 7,

Circular No. 195/07/2023-GST Central Tax

Section 168(1),

Section 2(93),

Section 34(2),

Circular No. 194/06/2023-GST Central Tax

Section 168(1),

Section 2(45),

Section 52,

Circular No. 193/05/2023-GST Central Tax

Section 16,

Section 16(2),

Section 168(1),

Section 37(1),

Rule 36(4),

GSTR-1,

GSTR-2A,

GSTR-2B,

GSTR-3B,

Circular No. 192/04/2023-GST Central Tax

Section 168(1),

Section 50(3),

My Favourites ^New

GST Staff Manager ^New