Cir.No.137/07/2020 GST dt.13.4.20 Clarification. An advance is received by a supplier for a Service contract which subsequently got cancelled. The supplier has issued the invoice before...

Cir.No.136/06/2020 GST dated 3.4.20 Clarification- various measures annoused by Govt for tax payers in view of Covid 19. Government has issued following notifications in order to ...

Cir.No.135/5/2020 GST dt.31.3.2020 Clarification on refund related issues Change in manner of refundof tax paid on supplies other than zero rated supplies4.1Circular No. 125/44/2019-GST ...

Cir.No.134/04/20 GST dated 23.3.20 xxxxxxxx .No.IssueClarification1.How are dues under GST for pre-CIRP period be dealt?In accordance with the provisions of the IBC and various ...

Cir.No.133/3/2020 GST dated 23.3.2020 xxxxxxxx The issues raised in various representations have been analyzed in the light of various legal provisions under GST. In order to...

Cir.No.132/2/2020 GST dated 18.3.20 xxxxxxxxxx Theappellate tribunal has not been constituted in view of the order by Madra s High Court in case of Revenue Bar Assn.v.Union of India and the...

Cir.No.131/1/2020 GST dt.23.1.20. On verification, several exporters were found to be non-existent in a number of cases. In all these cases it has been found that theInput Tax Credit (ITC) was...

Cir.No.130/49/19 GST dt.31.12.19. The GST Council in its 37th meeting dated 20.09.2019 examined the request to place the supply of renting of motor vehicles under RCM and recommended that the...

Cir.No.129/48/19/GST dt. 24.12.19 ...

Cir.No.125/44/19/GST dt.18.11.19. After roll out of GST w.e.f. 01.07.2017, on account of the unavailability of electronic refund module on the common portal, a temporary mechanism had to be...