A revamped & enhanced version of GSTR-1/IFF is being made available on the GST Portal to improve the taxpayer experience. These enhancements, would enable the Saving of the GSTR-1 details on the GST Portal efficient and user friendly. Further, changes are being implemented incrementally in a gradual manner, to leverage the familiarity of taxpayer so…
Circular No. 166/22/2021 dated 17-11-2021 Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues relating to refund. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred…
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21-03-2021 Circular No. 165/21/2021 Various references have been received from trade and industry seeking further clarification on applicability of Dynamic Quick Response (QR) Code on B2C (Registered person to Customer) invoices for compliance…
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Instructions/Guidelines regarding procedure to be followed in scrutiny of returns and thenceforth actions issued by KGST department vide Circular No 7/2021 In this Instructions/Guidelines, reader will get complete understanding of situations when a registered person may get notice from GST department In accordance with Section 61 of the GST Act, 2017 the proper officer may…
Rule 86A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the Rules”) provides that in certain circumstances, Commissioner or an officer authorised by him, on the basis of reasonable belief that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible, may not…
Based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021, clarification, with reference to GST levy, related to the following are being issued through this circular: Fresh vs dried fruits and nuts; Classification and applicable GST rates on Tamarind seeds; Coconut vs Copra; Classification and applicable GST rate…
Representations have been received seeking clarification in respect of applicable GST rates on the following activities: Services by cloud kitchens/central kitchens, Supply of ice cream by ice cream parlors, Coaching services to students provided by coaching institutions and NGOs under the central sector scheme of “Scholarships for students with Disabilities”, Satellite launch services provided by…
Sachin Webs Resumption of Blocking of E-Way Bill (EWB) generation facility. 04/10/2021 The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic Resumption of Blocking of E-Way Bill (EWB) generation facility. 04/10/2021 The blocking of E way bill generation facility had been temporarily suspended by Government…
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Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act –Reg ( Circular No. 162/18/2021 dated 25-09-2021) Representations have been received seeking clarification on the issues in respect of refund of tax wrongfully paid as specified in section 77(1) of the Central Goods…
Clarification relating to export of services – condition (v) of section 2(6) of the IGST Act 2017–reg. (Circular No. 161/17/2021 dated 20-09-2021) Various representations have been received citing ambiguity caused in interpretation of the Explanation 1 under section 8 of the IGST Act 2017 in relation to condition (v) of export of services as mentioned…
