Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023.

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022.

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016.

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

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

Clarification on refund related issues

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh

Clarifications regarding applicable GST rates & exemptions on certain services

Manner of filing refund of unutilized ITC on account of export of electricity

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices

Amendment to Circular No. 31/05/2018-GST, dated 09-02-2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017’

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu

Circular on Clarification on refund related issues

Clarifications regarding applicable GST rates & exemptions on certain services.

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

Clarification on doubts related to scope of “Intermediary

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

Changes in Circulars issued earlier under the CGST Act, 2017

Standard Operating Procedure (SOP) to be followed by exporters

Clarification regarding removal of the restriction of refund of accumulated ITC on fabrics

Clarification on Refund Related Issues

Clarification on the fully electronic refund process through FORM GST RFD-01 and single disbursement.

Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal

Clarification on refund related issues

Clarification regarding processing of refund claims filed by UIN entities - reg.

Clarification on refund related issues

clarifying the issues arising in refund to UIN

Clarifications on exports related refund issues

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports, and excess balance in electronic cash ledger- Reg

Manual filing and processing of refund claims in respect of zero-rated supplies.

Clarification on issues related to furnishing of Bond/LUT for exports

Clarification on certain refund related issues

Standard Operating Procedure for implementation of the provision of suspension of GST registrations under sub-rule (2A) of rule 21A

seeks to clarify certain refund related issues

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.

Quarterly Return Monthly Payment Scheme

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)

Clarification on refund related issues

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-Advances)