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. Click to…

Clarification on various issue pertaining to GST Click to download

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. Click to download

Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. Click to download

Manner of filing refund of unutilized ITC on account of export of electricity. Click to download

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated…