188/20/2022-GST
Prescribing manner of filing an application for refund by unregistered persons Click to download
Prescribing manner of filing an application for refund by unregistered persons Click to download
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 Click to…
Clarification on refund related issues Click to download
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,…
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd Click…
Clarifications regarding applicable GST rates & exemptions on certain services Click to download
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law Click to download
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 Click to…
Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017 Click to download
Manner of filing refund of unutilized ITC on account of export of electricity. Click to download