Category Archives: Central Tax Circulars

Circular No169/01/2022-GST : Proper officer under sections 73 and 74 of the CGST Act Amended

By | March 13, 2022

Circular No 169/01/2022-GST : Proper officer under sections 73 and 74 of the CGST Act Amended Circular No.169/01/2022-GST F. No. CBIC-20016/2/2022-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes & Customs, GST Policy Wing New Delhi, dated the 12th March, 2022 To, The Principal Chief Commissioners / Chief Commissioners… Read More »

CBEC New Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017 – CBEC-20/16/05/2021-GST/1552

By | November 5, 2021

CBEC-20/16/05/2021-GST/1552 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated 2nd November,2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors General (All) Madam/Sir, Subject: Guidelines for disallowing… Read More »

Circular No 164 /20 /2021-GST : Clarifications regarding applicable GST rates & exemptions on certain services

By | October 6, 2021

Circular No. 164 /20 /2021-GST CBIC-190354/207/2021-TO (TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi, Dated the 6 th October, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarifications regarding… Read More »

GST Circular No 162/18/2021 GST : Clarification in respect of refund of GST Wrongly paid I Section 77 of CGST I Section 19 of IGST

By | September 25, 2021

GST Circular No 162/18/2021 GST Circular No. 162/18/2021-GST F. No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, dated the 25th September, 2021 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors… Read More »

Circular No161/17/2021 GST : Clarification relating to export of services

By | September 21, 2021

Circular No. 161/17/2021-GST Clarification relating to export of services F. No. CBIC-20001/8/2021–GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ****** New Delhi, dated the 20th September, 2021 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax… Read More »

Circular No 160/16/2021 GST : Clarification of GST related issues on ITC, Refund , Invoices etc

By | September 21, 2021

Circular No 160/16/2021 GST F. No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ****** New Delhi, dated the 20th September, 2021 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General… Read More »

GST Circular No 159/15/2021 : Clarification on doubts related to scope of “Intermediary”

By | September 21, 2021

GST Circular No 159/15/2021 GST : Clarification on doubts related to scope of “Intermediary”   F.No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** New Delhi, dated the 20th September, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of… Read More »

Circular No 158/14/2021 GST : CBIC clarifications for revocation of cancellation of registration

By | September 7, 2021

Circular No. 158/14/2021-GST CBIC clarifications for revocation of cancellation of registration Video explanation on Circular No 158/14/2021 GST : CBIC clarifications for revocation of cancellation of registration Read Circular No 158/14/2021 GST : CBIC clarifications for revocation of cancellation of registration File No. CBIC-20006/17/2021-GST Government of India Ministry of Finance Department of Revenue Central Board… Read More »

Circular No. 157/13/2021-GST : Extension of DATES in GST Law as per Supreme Court’s Order 27.04.2021

By | July 21, 2021

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. Circular No. 157/13/2021-GST File No: CBIC-20006/10/2021 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 20th July, 2021 To, The Principal Chief Commissioners/ Chief… Read More »

Circular no. 156/12/2021-GST : Applicability of Dynamic Quick Response (QR) Code on B2C invoices

By | June 22, 2021

Circular no. 156/12/2021-GST CBEC-20/16/38/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 21st June, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All)… Read More »