Input Service Distributor

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons – Circular No. 199/11/2023-GST dated 17.07.2023

July 17, 2023

Circular No. 199/11/2023-GST F. No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated 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 regarding taxability of services provided by an office […]

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons – Circular No. 199/11/2023-GST dated 17.07.2023 Read Post »

Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor – Circular No. 71/45/2018-GST dated 26.10.2018

October 26, 2018

Circular No. 71/45/2018-GST F. No. 349/94/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 26th October, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifications of issues under GST related to casual

Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor – Circular No. 71/45/2018-GST dated 26.10.2018 Read Post »

Extension of time limit for FORM GSTR-6 (Input Service Distributor) for the months of July, 2017 to August, 2018 – CGST Notification No. 30/2018 – Central Tax dated 30.07.2018

July 30, 2018

MINISTRY OF FINANCE(DEPARTMENT OF REVENUE)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATIONNew Delhi, the 30th July, 2018 No. 30/2018 – Central Tax G.S.R. 718(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as

Extension of time limit for FORM GSTR-6 (Input Service Distributor) for the months of July, 2017 to August, 2018 – CGST Notification No. 30/2018 – Central Tax dated 30.07.2018 Read Post »

Clarifications on refund related issues – Circular No. 45/19/2018-GST dated 30.05.2018

May 30, 2018

This Circular has been rescinded vide Circular No. 125/44/2019-GST dated 18.11.2019 Circular No. 45/19/2018-GST F. No. CBEC/20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 30th May, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)

Clarifications on refund related issues – Circular No. 45/19/2018-GST dated 30.05.2018 Read Post »