Login required for accessing the files. Please login to continue.

Referencer Library - Latest Documents - Last 90 Days

CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Clarification regarding GST rates and classification of certain services.
[CGST Circulars: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 13.01.2023]
read more »

2. 

Clarification regarding GST rates and classification of certain goods.
[CGST Circulars: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 13.01.2023]
read more »

3. 

Assigns powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
[CGST Notifications: F.No. CBIC-20006/17/2022-GST; Dated 04.01.2023]
read more »

4. 

Amends notification No. 12/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

5. 

Amends notification No. 4/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

6. 

Amends notification No. 2/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

7. 

Amends notification No. 1/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

8. 

Amends notification No. 9/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

9. 

Amends notification No. 4/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

10. 

Amends notification No. 2/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

11. 

Amends notification No. 1/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

12. 

Amends notification No. 12/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

13. 

Amends notification No. 4/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

14. 

Amends notification No. 2/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

15. 

Amends notification No. 1/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. CBIC-190354/316/2022-TRU Section-CBEC; Dated 30.12.2022]
read more »

16. 

Prescribing manner of filing an application for refund by unregistered persons.
[CGST Circulars: F.No. CBIC-20001/2/2022-GST; Dated 27.12.2022]
read more »

17. 

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016.
[CGST Circulars: F.No. CBIC-20001/2/2022-GST; Dated 27.12.2022]
read more »

18. 

Clarification on various issue pertaining to GST.
[CGST Circulars: F.No. CBIC-20001/2/2022-GST; Dated 27.12.2022]
read more »

19. 

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation.
[CGST Circulars: F.No. CBIC-20001/2/2022-GST; Dated 27.12.2022]
read more »

20. 

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017.
[CGST Circulars: F.No. CBIC-20001/2/2022-GST; Dated 27.12.2022]
read more »

21. 

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19.
[CGST Circulars: F.No. CBIC-20001/2/2022-GST; Dated 27.12.2022]
read more »

22. 

Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20001/2/2022-GST; Dated 26.12.2022]
read more »

23. 

Fifth amendment (2022) to CGST Rules.
[CGST Notifications: F.No. CBIC-20001/2/2022-GST; Dated 26.12.2022]
read more »

24. 

Extends the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.
[CGST Notifications: F.No. CBIC- 20006/16/2022-GST; Dated 13.12.2022]
read more »

25. 

Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.
[CGST Instructions: F.No. CBEC-20/08/02/2020-GST; Dated 28.11.2022]
read more »

26. 

Fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
[CGST Notifications: F.No. CBIC-20/2/2022-GST; Dated 23.11.2022]
read more »

27. 

Empowers the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.
[CGST Notifications: F.No. CBIC-20/2/2022-GST; Dated 23.11.2022]
read more »

28. 

Third Amendment, 2022 to the CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20/2/2022-GST; Dated 12.11.2022]
read more »

29. 

Clarification on refund related issues.
[CGST Circulars: F.No. CBIC-20021/04/2021-GST; Dated 10.11.2022]
read more »

30. 

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.
[CGST Circulars: F.No. CBIC-20021/4/2022; Dated 10.11.2022]
read more »