CBIC Clarifications on CGST Section 128A Interest & Penalty Waiver (Circular 248/05/2025)
CBIC GST Circular 248/05/2025 clarifies Section 128A benefits, like eligibility for GSTR-3B payments, and handling demands spanning multiple periods.
Tag: CBIC
CBIC Extends Due Dates: Monthly/Quarterly GST Returns (December 2024)
CBIC notifies extension of due dates in respect of GST Returns (GSTR-1, 3B, 5, 6, 7 and 8) for the month/quarter ending 31st December 2024.
GST Interest & Penalty Waiver: CBIC Explains Section 128A (Circular 238/32/2024)
CBIC Circular 238/32/2024 clarifies eligibility, process, deadlines, and conditions for waiver of GST interest and penalty u/s 128A.
Reduction/Waiver of Late Fee for GSTR-7 (GST TDS Return), notifies CBIC
CBIC notifies reduction/waiver of late fee applicable for failure/delays in filing GSTR-7 (GST TDS Return) from the month of June 2021 and onwards.
Revised Procedure of Refund Applications by ‘CSD’ with CBIC Clarifications
CBIC prescribes revised procedure for online filing and e-processing of refund claim applications in the case of Canteen Stores Department (CSD) from 10/07/2024.
GST Liability/ITC on Warranty Period Replacement/ Repair Services: CBIC Clarifications
CBIC clarifications on GST liability and the requirement for ITC reversal in respect of warranty replacements and repair services supplied without consideration during the warranty period.
New Mechanism for GST Post-Sale Discount Evidence
CBIC circular on compliance mechanism for post-sale discounts, by obtaining CA/CMA certificates or recipient undertakings.
Revised Special Procedures for Registered Manufacturers of Pan-Masala by CBIC
CBIC notifies the revised Special Procedures for Registered Manufacturers of Pan-Masala effective 01/04/2024, vide Central Tax Notification 4/2024.
CBIC Designates PTPFC for consent-based sharing of credit information
CBIC notifies "Public Tech Platform for Frictionless Credit (PTPFC)" for consent based sharing of taxpayers credit information through the common portal.
CBIC Extends GSTR-9/9C Filing Deadline for 9 TN Districts (FY 2022-23)
CBIC extends Due Date up to 10th January, 2024 for GSTR-9/9C (2022-23) for 9 Tamilnadu districts (Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar).