Unregistered person

Clarifications regarding applicability of GST on certain services – Circular No. 245/02/2025-GST dated 28.01.2025

Circular No. 245/02/2025-GST F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding applicability

Clarifications regarding applicability of GST on certain services – Circular No. 245/02/2025-GST dated 28.01.2025 Read Post »

Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons – Circular No. 209/03/2024-GST dated 26.06.2024

Circular No. 209/03/2024-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 **** North Block, New Delhi Dated the 26th June, 2024 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 the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons – Circular No. 209/03/2024-GST dated 26.06.2024 Read Post »

Prescribing manner of filing an application for refund by unregistered persons – Circular No. 188/20/2022-GST dated 27.12.2022

Circular No. 188/20/2022-GST F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 27th December, 2022 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General

Prescribing manner of filing an application for refund by unregistered persons – Circular No. 188/20/2022-GST dated 27.12.2022 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 »

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 »

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