Export

Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess – Circular No. 233/27/2024-GST dated 10.09.2024

Circular No. 233/27/2024-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 10th September, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax and Central Tax (Audit) (All) The

Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess – Circular No. 233/27/2024-GST dated 10.09.2024 Read Post »

Mechanism for refund of additional IGST paid on account of upward revision in price of the goods subsequent to exports – Circular No. 226/20/2024-GST dated 11.07.2024

Circular No. 226/20/2024-GST F. No. 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 Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General /

Mechanism for refund of additional IGST paid on account of upward revision in price of the goods subsequent to exports – Circular No. 226/20/2024-GST dated 11.07.2024 Read Post »

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 – Circular No. 202/14/2023-GST dated 27.10.2023

Circular No. 202/14/2023-GST F.No. 20/06/22/2023-GST-CBECGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,27th October, 2023 ToThe Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)The Principal Directors General / Directors General (All) Madam / Sir, Subject: Clarification relating to export of services

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 – Circular No. 202/14/2023-GST dated 27.10.2023 Read Post »

IGST Notification No. 01/2023 – Integrated Tax dated 31.07.2023

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)NOTIFICATIONNew Delhi, the 31st July, 2023 No. 01/2023 – Integrated Tax G.S.R. 578(E).—In In exercise of the powers conferred by sub-section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter referred to as the “said Act”), the

IGST Notification No. 01/2023 – Integrated Tax dated 31.07.2023 Read Post »

Clarification on refund related issues – Circular No. 197/09/2023-GST dated 17.07.2023

Circular No. 197/09/2023- GST F. No. CBIC-20001/5/2023-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 17th July, 2023 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

Clarification on refund related issues – Circular No. 197/09/2023-GST dated 17.07.2023 Read Post »

Manner of filing refund of unutilized ITC on account of export of electricity – Circular No. 175/07/2022-GST dated 06.07.2022

Circular No. 175/07/2022-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 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: Manner of filing refund of unutilized ITC

Manner of filing refund of unutilized ITC on account of export of electricity – Circular No. 175/07/2022-GST dated 06.07.2022 Read Post »

Clarification on certain refund related issues – Circular No. 166/22/2021-GST dated 17.11.2021

Circular No. 166/22/2021-GST F.No. CBIC-20021/4/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 17th Nov, 2021 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 certain

Clarification on certain refund related issues – Circular No. 166/22/2021-GST dated 17.11.2021 Read Post »

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 – Circular No. 161/17/2021-GST dated 20.09.2021

Circular No. 161/17/2021-GST F. No. CBIC-20001/8/2021–GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 20th September, 2021 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 – Circular No. 161/17/2021-GST dated 20.09.2021 Read Post »

Clarification in respect of certain GST related issues – Circular No. 160/16/2021-GST dated 20.09.2021

Circular No. 160/16/2021-GST F. No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 20th September, 2021 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors

Clarification in respect of certain GST related issues – Circular No. 160/16/2021-GST dated 20.09.2021 Read Post »

Clarification on refund related issues – Circular No. 147/03/2021-GST dated 12.03.2021

Circular No. 147/03//2021-GST CBEC-20/23/03/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 12th March, 2021 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 on

Clarification on refund related issues – Circular No. 147/03/2021-GST dated 12.03.2021 Read Post »

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020 – Central Tax dated 21st March, 2020 – Circular no. 146/02/2021-GST dated 23.02.2021

Circular no. 146/02/2021-GST F. No. CBEC-20/16/38/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 23rd February, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020 – Central Tax dated 21st March, 2020 – Circular no. 146/02/2021-GST dated 23.02.2021 Read Post »

Clarification on refund related issues – Circular No. 139/09/2020-GST dated 10.06.2020

Circular No. 139/09/2020-GST CBEC-20/06/03-2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 10th June, 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 on refund

Clarification on refund related issues – Circular No. 139/09/2020-GST dated 10.06.2020 Read Post »

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws – Circular No. 138/08/2020-GST dated 06.05.2020

Circular No. 138/08/2020-GST CBEC-20/06/04-2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 06th May, 2020 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws – Circular No. 138/08/2020-GST dated 06.05.2020 Read Post »

Notifies Registered persons for e-invoicing under Rule 48 of GST whose aggregate turnover exceed limit- CGST Notification No. 13/2020 – Central Tax dated 21.03.2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st March, 2020 No. 13/2020–Central Tax G.S.R. 196(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the recommendations of

Notifies Registered persons for e-invoicing under Rule 48 of GST whose aggregate turnover exceed limit- CGST Notification No. 13/2020 – Central Tax dated 21.03.2020 Read Post »

Standard Operating Procedure (SOP) to be followed by exporters – Circular No. 131/01/2020-GST dated 23.01.2020

Circular No. 131/01/2020-GST CBEC-20/16/07/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 23rd January, 2020 To The 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,

Standard Operating Procedure (SOP) to be followed by exporters – Circular No. 131/01/2020-GST dated 23.01.2020 Read Post »

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