Category: GST
CBIC issues instructions on the procedure for sanctioning IGST refunds withheld in accordance with Rule 96(4)(c), which are transmitted to the jurisdictional GST authorities in accordance with Rule 96(5A) …
CBIC has notified that the Competency Commission of India (CCI) will take the place of the National Anti-Profiteering Authority (NAA) for GST anti-profiteering complaints, i.e., CCI will be stepping …
CBIC notifies the CGST (3rd Amendment) Rules 2022 to amend the instructions at paragraph 7 of form GSTR-9 for providing an increased time limit to taxpayers for claiming input …
CBIC has issued clarification/guidelines for verification of the transitional input tax credit (ITC) by the field formations, in light of the Orders of the Hon’ble Supreme Court dated 22/07/2022 …
CBIC has issued clarification on issues related with refunds of unutilized input tax credit (ITC), accumulated due to an inverted duty structure, u/s 54(3) read with Rule 89(5) and …
The CBDT has put out Explanatory Notes to the provisions of the Finance Act, 2022, mostly to explain the changes and new rules about income tax (see Circular 23/2022). …
CBIC has notified that the due date for filing the return in Form GSTR-3B for the month of September 2022 has been extended up to October 21, 2022 in …
The GST Council has issued an Office Memorandum (OM) dated 19/10/2022 pertaining to clarification on the Authority regarding Show Cause Notice (SCN) and recurring SCN in case of Central …
ICAI has published the second edition of the ‘Handbook on Composition Scheme under GST’ (August 2022) to provide Members and other stakeholders with full explanations of the related ideas …
The ICAI has published the first edition of its ‘Handbook on Inspection, Search, Seizure, and Arrest under GST’ (August 2022), in order to explain the intricacies of the law …