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 –...

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...

Exemption from Payment of GST in respect of Advance from Customers in case of Goods. [To be published in the Gazette of India,...

Key Points of the Notification Applicability Applicable for all orders passed up to 31st March 2023 against which appeals with...

Sub: Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST...

Ministry of Finance has notified rules for Appointment and Conditions of Service of President and Members on 25 October, 2023 to be...

As per news reporting in Hindustan Times, The Central Board of Indirect Taxes and Customs on Tuesday issued a circular ((Circular can be...

Subject: Clarifications regarding applicability of GST on certain services – reg. F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC Government...

F. No. CBIC-190354/195/2023-TO(TRU-II) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North...

Subject: Clarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 – Reg. We have also...

F.No. 21/05/2023-P&PW(F) Government of India Ministry Of Personnel, Public Grievances & Pensions Department of Pension & Pensioners...

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...

Subject: Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST-reg. F. No....

Subject: Clarification regarding determination of place of supply in various cases-reg. F. No. 20/06/22/2023-GST-CBEC Government of India...