| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 71 | 192/04/2023 | Jul 17, 2023 | Clarification on interest under section 50(3) for ... | View Download |
| 192/04/2023 Jul 17, 2023 Clarification on interest under section 50(3) for ...This circular provides clarity on when interest is payable for wrongly availed IGST credit. It expla... | ||||
| 72 | 191/03/2023 | Mar 27, 2023 | Clarification on GST rate and classification of â€... | View Download |
| 191/03/2023 Mar 27, 2023 Clarification on GST rate and classification of â€...This circular provides clarity on the GST rate applicable to Rab. Based on the GST Council’s recom... | ||||
| 73 | 190/02/2023 | Jan 13, 2023 | Clarification on GST applicability to accommodatio... | View Download |
| 190/02/2023 Jan 13, 2023 Clarification on GST applicability to accommodatio...This circular provides clarity on two GST issues. First, it states that accommodation services offer... | ||||
| 74 | 188/20/2022 | Dec 27, 2022 | Procedure for claiming GST refund by unregistered ... | View Download |
| 188/20/2022 Dec 27, 2022 Procedure for claiming GST refund by unregistered ...This circular provides clarification and a uniform procedure for claiming refund of GST by unregiste... | ||||
| 75 | 187/19/2022 | Dec 27, 2022 | Treatment of GST and other statutory dues after fi... | View Download |
| 187/19/2022 Dec 27, 2022 Treatment of GST and other statutory dues after fi...This circular provides clarification on the manner of treatment and recovery of statutory dues under... | ||||
| 76 | 186/18/2022 | Dec 27, 2022 | Clarifications on taxability of No Claim Bonus and... | View Download |
| 186/18/2022 Dec 27, 2022 Clarifications on taxability of No Claim Bonus and...This circular provides clarification on certain GST-related issues to ensure uniform application of ... | ||||
| 77 | 185/17/2022 | Dec 27, 2022 | Clarification on re-determination of tax and limit... | View Download |
| 185/17/2022 Dec 27, 2022 Clarification on re-determination of tax and limit...This circular provides clarification on the applicability of section 75(2) of the CGST Act and its i... | ||||
| 78 | 184/16/2022 | Dec 27, 2022 | Eligibility of input tax credit on transportation ... | View Download |
| 184/16/2022 Dec 27, 2022 Eligibility of input tax credit on transportation ...This circular provides clarification on the entitlement of input tax credit (ITC) in cases where ser... | ||||
| 79 | 183/15/2022 | Dec 27, 2022 | Procedure for dealing with ITC differences between... | View Download |
| 183/15/2022 Dec 27, 2022 Procedure for dealing with ITC differences between...This circular provides clarification on how tax authorities should deal with cases where input tax c... | ||||
| 80 | 182/14/2022 | Nov 10, 2022 | Guidelines for verification of transitional credit... | View Download |
| 182/14/2022 Nov 10, 2022 Guidelines for verification of transitional credit...This circular provides detailed guidelines for verification of transitional input tax credit claims ... | ||||
