Circulars

Clarification On Restriction in availment of ITC w.r.t CGST Rule 36(4) issued by CBIC Circular No. 123/42/2019- GST F. No. CBEC- 20/06/14/20

Clarification On Restriction in availment of ITC w.r.t CGST Rule 36(4) issued by CBIC

GST ITC without invoice reflecting in GSTR 2A capped at 20% Rule 36(4) of CGST Rules is given below for reference: Input tax credit to be av

P&amp;H HC allows filing or revising TRAN-01, not filed/ wrongly filed, manually or electronically by 30 th November, 2019 Synopsis: The Hon

Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR Synopsis : The Hon’ble AAR, Kerala in

GST not payable on volume discount where no GST adjustment is made: AAR Synopsis : The Hon’ble AAR, Karnataka in the case of M/s Kwality Mob

CBIC Extends the last date for filing of FORM GST CMP-08 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-se