| Circular-Brief update | Circular No. | Reference |
| 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 – reg. | Circular No. 183/15/2022-GST dated 27.12.2022 | Link |
| 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–reg. | Circular No. 184/16/2022-GST dated 27.12.2022 | Link |
| Clarification with regard toapplicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation -reg. | Circular No. 185/17/2022-GST dated 27.12.2022 | Link |
| Clarification on various issue pertaining to GST-reg. | Circular No. 186/18/2022-GST dated 27.12.2022 | Link |
| 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-reg. | Circular No. 187/19/2022-GST dated 27.12.2022 | Link |
| Prescribing manner of filing an application for refund by unregistered persons-reg. | Circular No. 188/20/2022-GST dated 27.12.2022 | Link |
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