Circulars-2022
   
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Sl No Subject CBIC Circular No & Date State Circular No & Date
12 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 10th Nov,2022  
11 Clarification on refund related issues Circular No. 181/13/2022-GST dated 10th Nov,2022  
10 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh Circular No. 179/11/2022-GST dated 3rd Aug,2022  
9 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law Circular No. 178/10/2022-GST dated 3rd Aug,2022  
8 Clarifications regarding applicable GST rates & exemptions on certain services Circular No. 177/09/2022-TRU dated 3rd Aug,2022  
7 Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. Circular No. 176/08/2022-GST dated 6th July,2022  
6 Manner of filing refund of unutilized ITC on account of export of electricity. Circular No. 175/07/2022-GST dated 6th July,2022  
5 Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. Circular No. 174/06/2022-GST dated 6th July,2022  
4 Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. Circular No. 173/05/2022-GST dated 6th July,2022  
3 Clarification on various issue pertaining to GST Circular No. 172/04/2022-GST dated 9th July,2022  
2 Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. Circular No. 171/03/2022-GST dated 6th July,2022  
1 Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 Circular No. 170/02/2022-GST dated 6th July,2022