Circular no. 170 to 176 dated 06.07.2022 is published giving effect to 47th GST Council meeting recommendations
Following Circulars are issued by CBIC giving effect to the 47th GST Council meeting recommendations.
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| Sr. No. | Circular No | Subject | Link/ Download |
| 1 | Circular No. 170/02/2022-GST dated 06.07.2022 | 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– reg. | Click here |
| 2 | Circular No. 171/02/2022-GST dated 06.07.2022 | 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–Reg | Click here |
| 3 | Circular No. 172/02/2022-GST dated 06.07.2022 | Clarification on various issue as given below pertaining to GST i. refund claimed by the recipients of supplies regarded as deemed export; ii. interpretation of section 17(5) of the CGST Act; iii. perquisites provided byemployer to the employees as per contractual agreement; and iv. utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities. | Click here |
| 4 | Circular No. 173/02/2022-GST dated 06.07.2022 | Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. | Click here |
| 5 | Circular No. 174/02/2022-GST dated 06.07.2022 | Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A in cases where any excess or erroneous refund sanctioned to them had been paid back by them either on their own or on being pointed by the tax officer. | Click here |
| 6 | Circular No. 175/02/2022-GST dated 06.07.2022 | Manner of filing refund of unutilized ITC on account of export of electricity. | Click here |
| 7 | Circular No. 176/02/2022-GST dated 06.07.2022 | Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 which was issued to give certain clarifications in relation to rule 95A, inserted in the Central Goods and Services Tax Rules, 2017 w.e.f. 01.07.2019, for 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 | Click here |
Read/ Download consolidated Circular 170 to 176 dated 06.07.22.
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