ICAI has published the revised “Technical Guide on Royalty and Fees for Technical Services” (December 2022 Edition), which incorporates all the amendments made by the Finance Act, 2022, for …
The ICAI has published a revised ‘Handbook on Invoicing under GST’ (November 2022 Edition) to provide stakeholders with guidance on the GST provisions relating to invoicing, including recent amendments …
CBIC has clarified the issues relating to the treatment of reduction in statutory dues/ GST demands in cases where the proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) …
CBIC has prescribed the procedure for filing GST refund application in the case of unregistered persons (URDs), vide Circular 188/20/2022 dt. 27/12/2022. CBIC received representations requesting the provision of …
CBIC clarifies that in case of supply of goods to a place outside India, the place of supply of such transportation service shall also be the place of destination …
CBIC clarifies issues in reconciling the differences in amount of ITC claimed in GSTR-3B amount of ITC eligibility as per GSTR-2A in respect of financial years 2017-18 and 2018-19. …
CBIC has issued clarification on the applicability of Section 75(2) of the CGST Act, 2017 and its impact on limitation. CBIC has clarified about the time limit for re-determination …
CBIC has clarified certain issues pertaining to ‘No Claim Bonus (NCB)’ allowed by the Insurance Companies and exemption from ‘e-invoicing’ with reference to an ‘Entity’ under GST, vide GST Circular …
The CBIC has notified the CGST (5th Amendment) Rules 2022 to make further amendments in the CGST Rules 2017 in line with the recommendations of the GST Council, vide …
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification stating that there are no plans to reduce the Turnover Limit for GST e-Invoicing requirements from …