Monthly Archives: December 2022

larification to deal with difference in Input Tax Credit (ITC) of GSTR 3B and GSTR 2A , Circular No 183/15/2022 GST

By | December 28, 2022

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 Circular No. 183/15/2022-GST F No. CBIC-20001/2/2022-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi,… Read More »

CGST (Fifth Amendment) Rules, 2022 : Notification No 26/2022 – Central Tax

By | December 27, 2022

CGST (Fifth Amendment) Rules, 2022 : Notification No 26/2022 – Central Tax MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 26th December, 2022 No. 26/2022 – Central Tax G.S.R. 902(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act,… Read More »