- Nov 9
- 4 min
Circular No. 96/15/2019-GST
Subject: Clarification in respect of transfer of input tax credit in case of death of sole proprietor – Reg. F. No. CBEC-20/16/04/2018 –...
- Nov 8
- 4 min
Everything to Know about Time of Supply in respect of Goods
In this article, we will discuss comprehensively about Time of Supply in respect of Goods i.e. time when GST liability arise in case of...
- Nov 8
- 2 min
Notification No. 66/2017 –Central Tax
Exemption from Payment of GST in respect of Advance from Customers in case of Goods. [To be published in the Gazette of India,...
- Nov 3
- 3 min
CBIC notifies amnesty scheme for delay in filing Appeals with Appellate Authority
Key Points of the Notification Applicability Applicable for all orders passed up to 31st March 2023 against which appeals with...
- Nov 2
- 2 min
Circular No.133 03/2020-GST
Sub: Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST...
- Nov 2
- 1 min
Ministry of Finance Notifies the Rules on GSTAT President and its Members
Ministry of Finance has notified rules for Appointment and Conditions of Service of President and Members on 25 October, 2023 to be...
- Nov 2
- 2 min
Commercial property tenants to pay 18% GST on electricity bills
As per news reporting in Hindustan Times, The Central Board of Indirect Taxes and Customs on Tuesday issued a circular ((Circular can be...
- Nov 1
- 6 min
Circular No. 206/18/2023-GST
Subject: Clarifications regarding applicability of GST on certain services – reg. F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC Government...
- Nov 1
- 2 min
Circular No. 205/17/2023-GST
F. No. CBIC-190354/195/2023-TO(TRU-II) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North...
- Oct 30
- 3 min
Circular No. 97/16/2019-GST
Subject: Clarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 – Reg. We have also...
- Oct 30
- 4 min
Master circular-Liberalization of provisions for withdrawal of advance from the GPF
F.No. 21/05/2023-P&PW(F) Government of India Ministry Of Personnel, Public Grievances & Pensions Department of Pension & Pensioners...
- Oct 29
- 3 min
Summary of Circulars related to Guarantee, Place of Supply, Export issued on 27 October 2023
CBIC has issued three Circulars i.e. 202/14/2023, 203/15/2023 & 2014/16/2013. In this article, we will present the summary of all these...
- Oct 28
- 2 min
Circular No. 204/16/2023-GST
Subject: Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST-reg. F. No....
- Oct 28
- 1 min
Circular No. 203/15/2023-GST
Subject: Clarification regarding determination of place of supply in various cases-reg. F. No. 20/06/22/2023-GST-CBEC Government of India...