Transitional Provisions

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709- 32710/2018, order dated 22.07.2022 & 02.09.2022 – Circular No. 182/14/2022-GST dated 10.11.2022

Circular No. 182/14/2022-GST F. No. CBIC-20021/04/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 10th of November, 2022 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners /Commissioners of Central Tax (All) Madam/Sir, Subject: Guidelines for verifying the Transitional Credit

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709- 32710/2018, order dated 22.07.2022 & 02.09.2022 – Circular No. 182/14/2022-GST dated 10.11.2022 Read Post »

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. – Circular No.180/12/2022-GST dated 09.09.2022

Circular No.180/12/2022-GST CBEC-20010/3/2022-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 9th September, 2022 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) Subject: Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 &

Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. – Circular No.180/12/2022-GST dated 09.09.2022 Read Post »

Corrigendum to Circular No. 76/50/2018-GST dated 31st December, 2018 issued vide F.No. CBEC- 20/16/04/2018-GST – Corrigendum to Circular No. 76/50/2018-GST dated 07.03.2019

Corrigendum to Circular No. 76/50/2018-GST F.No. 20/16/04/2018 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 7th March, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Corrigendum to Circular No.

Corrigendum to Circular No. 76/50/2018-GST dated 31st December, 2018 issued vide F.No. CBEC- 20/16/04/2018-GST – Corrigendum to Circular No. 76/50/2018-GST dated 07.03.2019 Read Post »

Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017 – Circular No. 87/06/2019-GST dated 02.01.2019

Circular No. 87/06/2019-GST F. No. 267/80/2018-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, the 2nd Jan, 2019 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/ Sir, Sub: Central Goods and

Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017 – Circular No. 87/06/2019-GST dated 02.01.2019 Read Post »

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST – Circular No. 76/50/2018-GST dated 31.12.2018

Circular No. 76/50/2018-GST F. No. CBEC-20/16/04/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 31st December, 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: Clarification on certain issues (sale by government

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST – Circular No. 76/50/2018-GST dated 31.12.2018 Read Post »

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit – Circular No. 58/32/2018-GST dated 04.09.2018

Circular No. 58/32/2018-GST CBEC-20/16/4/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Subject: Recovery of arrears of wrongly availed CENVAT credit under the existing law

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit – Circular No. 58/32/2018-GST dated 04.09.2018 Read Post »

Waiver of late fee for GSTR-3B and TRAN-1 for October, 2017 to April, 2018 – CGST Notification No. 22/2018 – Central Tax dated 14.05.2018

MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION New Delhi, the 14th May, 2018 No. 22 /2018 – Central Tax G.S.R. 450(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of

Waiver of late fee for GSTR-3B and TRAN-1 for October, 2017 to April, 2018 – CGST Notification No. 22/2018 – Central Tax dated 14.05.2018 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 »

Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases – Circular No. 33/07/2018-GST dated 23.02.2018

Circular No. 33/07/2018-GST F. No. 267/67/2017-CX.8Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and Customs New Delhi, Dated the 23rd Feb., 2018 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All). Madam/Sir, Subject: Directions under Section 168 of the CGST Act

Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases – Circular No. 33/07/2018-GST dated 23.02.2018 Read Post »

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