Clarification on refund related issues – Circular 197/09/2023
What is the Issue: There are many issues related to application and calculation of Refunds in certain cases. Download Circular …
Pooja Gupta
GST Council likely to define MUVs and XUVs for levy of 22% cess: Report
Currently, such imports attract 5 per cent or 12 per cent IGST The GST Council is likely to clarify on …
Taxation of Shares Held by Holding of Subsidiary co. in: Circular 196/08/2023, 17.7.23
What was the Issue: Whether the holding of shares in a subsidiary company by the holding company will be treated …
GST clarification on ISD mechanism – Circular 199/11/2023 – 17.07.23
What was the Issue: Taxability of activities performed by an office of an organisation in one State to the office …
9 New Notifications – Dated 17.07.2023
after 50th GST council meeting 9 New Notifications are issued for Date Extension and New Changes in CGST act and …
Issues Related to E-Invoice – Circular 198/10/2023 – 17.07.2023
What was the Issue: Supplier who is liable to make E-invoice if supply, to Government Departments or establishments/ Government agencies/ …
ITC for warranty replacements & repairs during warranty period: GST Circular 195/07/2023 – 17 July 2023
What was the Issue: Original equipment manufacturers /suppliers offer warranty for the goods / services supplied by them. During the …
Difference in ITC (GSTR-3B Vs 2A) for the period 1.4.2019 to 31.12.2021 – GST circular 193/05/2023 – 17 July 2023
What was the Issue: Due to Change in ITC claiming Rules, There are differences arise in GSTR-3B vs GSTR 2A …
Who is to pay TCS u/s 52 in case of Multiple ECO for single transaction: GST Circular 194/06/2023 – 17 July 2023
What was the Issue: Who is liable to pay TCS liability under Sec 52 of the CGST Act, 2017 in cases …
Calculation of Interest u/s 50(3) in case of wrong availment of IGST credit & Reversal thereof: GST Circular 192/04/2023 Dated 17 July 2023
What was the Issue: Issue was in respect of wrongly availed and utilised Input Tax Credit of IGST and Its …
