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: Clarifications
Waiver Applications (SPL-01/SPL-02) and Deadlines: GSTN Advisory
GSTN Advisory clarifies issue in filing applications (SPL 01/SPL 02) under waiver scheme and deadlines for compliance by taxpayers.
CBDT Guidelines on PPT under DTAAs with Mauritius, Singapore, Cyprus
CBDT clarifies zero or benign capital gains tax for investments from Mauritius, Singapore, and Cyprus before April 1, 2017, under updated tax treaties.
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.
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.
CBDT clarifies tax exemption for trusts/institutions on donations: Circular 3/2024
CBDT issued circular clarifying tax exemption provisions for trusts/institutions donating to others under Income Tax Act, addressing concerns over 85% application rule.
Key Clarifications on Certain Issues under GST by CBIC: Circular 206/18/2023
CBIC clarifications vide Circular 206/18/2023 on levy of GST for passenger transport, renting of vehicles, supply of electricity by landlords, job work services for malted barley, exemptions for DMFTs …
CBIC Clarifies Applicability of 5% GST Rate on Imitation Zari Threads/Yarns
CBIC circular 205/17/2023 clarifies 5% GST rate applicability on imitation zari threads/yarns made from metallized polyester/plastic films based on recommendations of the 52nd GST Council meeting.