Exemption from filing Annual Return for registered persons whose Annual aggregate turn over upto Rs.2Crs in financila year 2022-23. Notification No.32/2023 CT dt.31.7.23

As per Notification No.10/2023-Central Tax dated 10.05.2023 the threshold for e-invoicing for B2B transactions has been lowered from 10 cr to 5 crores. This change is applicable from 1st August...

Standard operating procedure for scrutiny of Returns for FY 2019-20 onwards. The Instruction No.2/2022GST dated 22.3.2022 is amended by instruction No.2/2023 GST 26.05.2023

To give relief to taxpayers who has difficulties due to mismatch between GSTR 1 and GSTR 3B figures Govt. has issued circular No.183/152022GST dated 27.12.2022.

In the case of Radha krishnan Industries Vs State of HP the Hon. Supreme Court in a detailed order has clarified the scope of Section 83 of CGST Act 2017. Section 83 is for Provisional attachment...

Guidelines for provisional attachment of property under section 83 of CGST Act 2017 CBIC F.No.CBEC 20/16/05/2021 GST/359 dated 23.2.2021

Cir.No.141/11/2020 GST dt.24.6.20 NotificationNo.51/2020-CentralTax,dated24.06.2020.Seeks to provide relief to taxpayers by reducing the rate of interest from 18% per annum to 9% per...

Cir.No.140/10/2020 GST dt.10.6.20 It is clarified that the part ofDirector‟s remuneration which are declared as „Salaries‟ in the books of a company and subjected to TDS under Section ...

Cir.No.139/09/2020 GST dt.10.6.20 Circular No.135/05/2020 –GST dated the 31st March, 2020 states that:“5. Guidelines for refunds of Input Tax Credit under Section 54(3) 5.1 In terms of para...

Cir.No.138/08/2020 GST dt.6.5.20 As per notificationno.40/2017-CentralTax(Rate)dated23.10.2017,a registered...