Clarifications regarding applicability of GST on certain services.

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

Clarification regarding determination of place of supply in various cases

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

Clarifications regarding applicability of GST on certain services

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

Clarification on issue pertaining to e-invoice

Clarification on refund-related issues

Clarification on taxability of share capital held in subsidiary company by the parent company

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

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 the period 01.04.2019 to 31.12.2021

Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof

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 services

Clarification regarding GST rates and classification of certain goods

Prescribing manner of filing an application for refund by unregistered persons

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 various issue pertaining to GST

Applicability of provisions of section 75(2) of CGST Act and its effect on limitation

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to 12(8) of the IGST Act

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

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre

Clarification on refund related issues

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of Hon’ble Supreme Court's order in the case of UOI vs. Filco Trade Centre Pvt. Ltd

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

Clarifications regarding applicable GST rates & exemptions on certain services

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019

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

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A

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

Clarification on various issue pertaining to GST

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

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1

Amends Circular No 31/05/2018 on 'Proper officer under sections 73 and 74'

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli

GST on service supplied by restaurants through e-commerce operators

Clarification on refund related issues

Applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax

Clarifications regarding applicable GST rates & exemptions on certain services.

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting

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 relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

Clarification in respect of certain GST related issues

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

Extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021

Applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-Central Tax

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

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 rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis

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 the activity of construction of road where considerations are received in deferred payment (annuity)

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

SOP for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under Section 30 and Rule 23

Clarifies certain refund related issues

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

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

Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021

Quarterly Return Monthly Payment Scheme

Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020

Clarification in respect of levy of GST on Director’s Remuneration

Clarification on Refund Related Issues

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

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

Clarifies issues in respect of challenges faced by registered persons in implementation of provisions of GST issued

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

Clarifies issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

Clarifies issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules

To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal

Standard Operating Procedure (SOP) to be followed by exporters

RCM on renting of motor vehicles

Standard Operating Procedure to be followed in case of non-filers of returns

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to tax payers and other concerned persons.

Seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017

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

Clarifies optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019

Clarifies restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to tax payers and other concerned persons

Clarification related to supply of grant of alcoholic liquor license

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.

Clarification on issue of GST on Airport levies

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

Clarification regarding GST rates & classification (goods)

Withdraws Circular No. 105/24/2019-GST dated 28.06.2019 on treatment of secondary or post-sales discounts under GST

Clarifies the procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum

Clarifies the eligibility to file a refund application in FORM GST RFD-01 for a period and category

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members

Clarifies issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.

Clarifies various doubts related to supply of Information Technology enabled Services (ITeS services).

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 - reg.

Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals

Clarification regarding GST rates & classification (goods)

Clarification on refund related issues

Clarification on export of services under GST

Denial of composition option by tax authorities and effective date thereof

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture

Collection of tax at source by Tea Board of India

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent

Clarification of procedure in respect of return of time expired drugs or medicines

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

Clarification on certain issues related to refund

Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

Guidelines for Deductions and Deposits of TDS by the DDO under GST

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018

Clarification regarding processing of refund claims filed by UIN entities

Levy of GST on Priority Sector Lending Certificates (PSLC)

E-way bill in case of storing of goods in godown of transporter

Processing of refund applications filed by Canteen Stores Department (CSD)

Clarification on refund related issues

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act

Filing of returns under GST

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

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

Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries

Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]

Issue related to classification and GST rate on Terracotta idols

Clarification on taxability of custom milling of paddy.

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

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

Clarifications regarding applicability of GST and availability of ITC in respect of certain services

Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively

Procedure regarding procurement of supplies of goods from DTA by (EOU)/EHTP Unit /STP Unit/BTP Unit

Clarification of classification of cut pieces of fabric under GST

Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]

Clarification on taxability of printing contracts

Clarification on movement of goods on approval basis

Authorized officer for enrollment of Goods and Services Tax Practitioner

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

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B

To clarify classification and GST rate on lottery

Circular on Bond/LUT in case of exports without payment of integrated tax

Regarding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax

Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017

Issues related to furnishing of Bond/ Letter of Undertaking for Exports