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)

291 ViewsCircular No. 136/06/2020-GST CBEC-20/06/04-2020 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, dated the 3rd April, 2020 ToThe Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect of […]

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

204 ViewsCircular No.134/04/2020-GST CBEC-20/16/12 /2020 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, dated the 23rd March, 2020 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect […]

Clarification in respect of apportionment of ITC U/s 18 (3) of CGST Act read with rule 41(1) of CGST Rules

116 ViewsCircular No.133 03/2020-GST F.No. CBEC-20/06/13/2019-GSTGovernment of India Ministry of Finance Department of RevenueCentral Board of Indirect Taxes & Customs GST Policy Wing New Delhi, dated the 23rd March, 2020 To,The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarification in respect of […]

clarification in respect of appeal in regard to non-constitution of Appellate Tribunal Under GST

108 ViewsCircular No. 132/2/2020 – GSTCBEC-20/16/15/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 18th March, 2020 To,The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect […]

Standard Operating Procedure (SOP) For GST Refund

561 ViewsCircular No.131/1/2020-GST CBEC-20/16/07/2020-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 23rd January, 2020 ToThe Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners (All)Madam/Sir, Subject: Standard Operating Procedure (SOP) to be followed by exporters– regarding As you are aware, several cases of monetisation of credit fraudulently […]

Compilation and Dissemination of favourable orders passed by the Hon’ble Courts pertaining to GST

224 ViewsF.No.275/65/2013-CX.8A (Pt.)Government of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect taxes & Customs)Legal Cell Wing 5 ‘C’ HUDCO-VISHALA BuildingBhikaji Cama Place, R.K. PuramNew Delhi, the 07th January’2020 Instruction To, All Principal Chief Commissioners/ Chief Commissioners of Customs & GST All Principal Director Generals/ Director Generals of Customs & GST webmaster.cbec@icegate.gov.in Sir/Madam, Sub: Compilation […]

Reverse Charge Mechanism (RCM) on renting of motor vehicles

367 ViewsF. No. 354/189/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit North Block, New Delhi,Dated the 31,Dec, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir,Subject– Reverse Charge Mechanism (RCM) on renting of motor vehicles -reg. Suppliers of service by way of […]

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

255 ViewsCircular No. 129/48/2019 – GST CBEC-20/06/04/2019-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 24th December, 2019 To,The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Standard Operating […]

Extend The last date for filing of appeals in GST

191 Views[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and CustomsOrder No. 09 /2019-Central Tax New Delhi, the 03rd December, 2019 S.O.(E).––WHEREAS, sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 […]

Clarification on Job work Services

196 ViewsCircular No. 126/45/2019-GST F. No. 354/150/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi, Dated the 22nd November, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject– Clarification on scope […]

Master GST Refund Circular no-125/44/2019

4,536 ViewsCBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) The Principal Chief Controller of Accounts (CBIC) […]

Clarification regarding optional filing of annual return

267 ViewsCircular No. 124/43/2019 – GST CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: […]

Cancel GST registration of Non-filers

283 ViewsOFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF GST AND CENTRAL EXCISE, MUMBAIGST BHAWAN, 115 MAHARSHI CARVE ROAD OPP. CHURCHGATE STATION MUMBAI 400 020 MOST URGENT F. No. I/1-217/GST-Cell/PCCO/2019 Pt.I/4718Mumbai, the 13th November, 2019 ToThe Pr. Commissioner/CommissionersMumbai East/Thane/Mumbai West/Mumbai South/ Mumbai Central/Thane Rural/ Raigad/Belapur/ Palghar/ Navi Mumbai/ Bhiwandi Madam/Sir, Sub: Proactive action against Non-Filers under GST […]