Tag: CGST
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 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 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 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, …
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 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 …