Demands and Recovery

Amendment to Circular No. 31/05/2018-GST, date 09.02.2018 on ‘Proper officer under sections 73 and 74 of the CGST Act, 2017 and under the IGST Act, 2017’ – Circular No. 239/33/2024-GST dated 04.12.2024

Vide Notification No. 02/2022-Central Tax dated 11th March, 2022, para 3A was inserted in Notification No. 02/2017-Central Tax dated 19th June, 2017, to empower Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence (herein after referred as DGGI). Further, vide Notification No. 27/2024 Central Tax dated 25th November, 2024, Table V has been substituted in the Notification No. 02/2017-Central Tax dated 19th June, 2017, to empower more number of Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of DGGI. Notification No 27/2024- Central Tax dated 25th November, 2024 has come into effect from 1st December, 2024.

Amendment to Circular No. 31/05/2018-GST, date 09.02.2018 on ‘Proper officer under sections 73 and 74 of the CGST Act, 2017 and under the IGST Act, 2017’ – Circular No. 239/33/2024-GST dated 04.12.2024 Read Post »

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017 – Circular No. 237/31/2024-GST dated 15.10.2024

Circular No. 237/31/2024-GST F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, dated the 15th October, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir,

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017 – Circular No. 237/31/2024-GST dated 15.10.2024 Read Post »

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation – Circular No. 224/18/2024 – GST dated 11.07.2024

Circular No. 224/18/2024 – GST CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 11th July, 2024 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General /

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation – Circular No. 224/18/2024 – GST dated 11.07.2024 Read Post »

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 – Circular No. 187/19/2022-GST dated 27.12.2022

Circular No. 187/19/2022-GST F. No. CBIC-20001/2/2022 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 27th December, 2022 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)The Principal Directors General / Directors General (All) Madam/Sir, Subject: Clarification regarding the

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 – Circular No. 187/19/2022-GST dated 27.12.2022 Read Post »

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation – Circular No. 185/17/2022-GST dated 27.12.2022

Circular No. 185/17/2022-GST F. No. CBIC-20001/2/2022 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 27th December, 2022 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Subject: Clarification with regard to applicability of

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation – Circular No. 185/17/2022-GST dated 27.12.2022 Read Post »

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 – Circular No. 171/03/2022-GST dated 06.07.2022

Circular No. 171/03/2022-GST F.No. CBIC-20001/2/2022-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 6th July, 2022 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on various issues relating to applicability of demand

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 – Circular No. 171/03/2022-GST dated 06.07.2022 Read Post »

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Circular No.169/01/2022-GST dated 12.03.2022

Circular No.169/01/2022-GST F. No. CBIC-20016/2/2022-GSTGovernment of IndiaMinistry of Finance (Department of Revenue)Central Board of Indirect Taxes & Customs,GST Policy Wing New DelhiDated the 12th March, 2022 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax and Central Tax (Audit) (All)The Principal Directors General / Directors General (All) Madam/Sir, Subject: Amendment

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Circular No.169/01/2022-GST dated 12.03.2022 Read Post »

Master Circular on Refunds under GST – Fully electronic refund process through FORM GST RFD-01 and single disbursement – Circular No. 125/44/2019-GST dated 18.11.2019

Circular No. 125/44/2019 – GST CBEC-20/16/04/18-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST 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) Madam/Sir, Subject: Fully electronic

Master Circular on Refunds under GST – Fully electronic refund process through FORM GST RFD-01 and single disbursement – Circular No. 125/44/2019-GST dated 18.11.2019 Read Post »

Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit – Circular No. 42/16/2018-GST dated 13.04.2018

Circular No. 42/16/2018-GST CBEC-20/16/03/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 13th April, 2018 To The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Directors General/ Directors General (All) Subject: Clarification regarding procedure for recovery of arrears under

Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit – Circular No. 42/16/2018-GST dated 13.04.2018 Read Post »

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Circular No. 31/05/2018-GST dated 09.02.2018

Circular No. 31/05/2018 – GST F. No. 349/75/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, 9th February 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax / Commissioners of Central Tax (Audit)/ Principal Director General of Goods and Services Tax Investigation/ Director General of Systems

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Circular No. 31/05/2018-GST dated 09.02.2018 Read Post »

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