Category: GST
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 …
CBIC notifies the commencement date of certain sections of the CGST Act 2017 amended by the Finance Act 2022 as 01/10/2022. Accordingly, the provisions of Sections 100 to 114, …
CBIC has issued guidelines for aggrieved registered persons (taxpayers/assessees) in relation to filing/revision of GST TRAN-1/TRAN-2 to claim transitional credit, vide GST Circular 180/12/2022, in light of the Orders …
The CBIC has issued guidelines/instructions on arrest and bail for offences punishable under the CGST Act, 2017, vide GST Investigation Instruction No. 04/2022-23. All field formations must follow these …
CBIC prescribed guidelines/ instructions/ clarifications regarding arrests/ bails relating to offences punishable under the CGST Act, 2017.
CBIC has issued detailed Guidelines/Instructions for adherence by field formations dealing with GST Investigation prior to issuing Summons under Section 70 of the CGST Act 2017, vide GST Investigation …
CBIC notifies waiver of late fee u/s 47 of the CGST Act, 2017, in respect of delay in filing Form GSTR-4 for FY 2021-22, during the period from 01/05/2022 …
CBIC directs GST Investigation Officials to ensure that any tax payments made during a search, inspection, or investigation are made voluntarily by taxpayers using DRC-03 and that no coercive …