The CBIC has published a circular to explain that Sl. No. 6 of notification No. 12/2017 - ...Central Tax (Rate) dated 28.06.2017 applies to lodging services given by the Air Force Mess as well as other equivalent messes, such as Navy Mess, Police Forces, Army Mess and Paramilitary Mess, to their officers or any individual other than a corporate entity if the services offered by these messes meet the criteria to be regarded as service rendered by Central or State Government, Union Territories or any local authority.   Additionally, it is made clear that the benefits offered to acquiring banks by the Ministry of Electronics and Information Technology there under Incentive Scheme for Promoting RuPay Payment Cards and Low Value BHIM-UPI Transfers are of the form of subsidies and do not thus subject to GST. In light of the requirements in Sections 2(31) and 15 of the CGST Act of 2017, the incentive exists in the form of a rebate that is directly related to the price paid for the service and that does not contribute to the chargeable value of the deal.   show more

The Central Government for the public interest, makes the following amendments to modify the notific...ation of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E) under section 9(3), 9(4), section 11(1),(11(3), section 15(5) and section 148 of the Central Goods and Services Tax Act, 2017 which add on an explanation regarding the cover services by way of renting of residential dwelling to a registered person apart from the  exemptions under this entry show more

  The Central Government for  the public interest makes the further amendments in the n...otification of the Government of India, Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3(i), vide number G.S.R. 674(E), dated the 28th June, 2017 under section 11(1) of the Central Goods and Services Tax Act, 2017 which substitutes “Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]” against S. No. 102, and inserts “Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda” against S. No. 102C   show more

  The Central Board of Indirect Taxes and Customs provides for regulations to amend the Sea ...Cargo Manifest and Transhipment Regulations, 2018 under section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158 of the Customs Act, 1962   show more

The Ministry of Finance has brought certain amendments in the Central Tax (Rate) , Integrated Tax (R...ate) and the Union Territory Tax (Rate) which has added an explanation clause to each one of the rates pertaining to cover services by way of renting of residential dwelling to a registered person and further exemptions and omitting certain entries show more

FAQs on GST applicability on ‘pre-packaged and labelled’ goods have been issued by ...Government explaining the applicability in terms of notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022 show more

CBIC notifies the requirement of mandatory furnishing of correct and proper information of inter-Sta...te supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 show more

CBIC issues clarification on various issues relating to applicability of demand and penalty provisio...ns under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices to ensure  uniformity in the implementation of the provisions of law across the field formations show more

CBIC issues clarification with regard to applicability of para 3.2 of the Circular No. 135/05/2020-G...ST dated 31.03.2020 on issue of claiming refund under inverted duty structure in cases where the supplier is required to supply goods at a lower rate under Concessional Notification issued by the Government. show more

CBIC prescribes the manner of re-credit in electronic credit ledger using FORM GST PMT-03A by a prop...er officer. Sub-rule (4B) in rule 86 of the CGST Rules, 2017 has been inserted vide Notification No. 14/2022-CT dated 05.07.2022 to provide for re-credit in the electronic credit ledger where the taxpayer deposits the erroneous refund sanctioned to him. show more

CBIC, in order to clarify various issues and procedure for filing of refund claim pertaining to expo...rt of electricity, prescribes the procedure for filing and processing of refund of unutilised ITC on account of export of electricity show more

CBIC withdraws, ab-initio,  Circular No. 106/25/2019-GST dated 29.06.2019 wherein certain clari...fications were given in relation to rule 95A. Rule 95A has been omitted, retrospectively w.e.f. 01.07.2019, vide notification No. 14/2022-Central Tax, dated 05.07.2022. show more

CBIC in order to ensure uniformity in the implementation of the provisions of law across the field f...ormations clarifies the certain issues with respect to refund claimed by the recipients of supplies regarded as deemed export; interpretation of section 17(5) of the CGST Act; perquisites provided by employer to the employees as per contractual agreement; and utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities show more

CBIC notifies that the Commissioner, on the recommendations of the Council, exempts the registered p...erson whose aggregate turnover in the financial year 2021-22 is up to two crore rupees, from filing annual return for the said financial year. show more

Central Government, on the recommendations of the Council, notify further amendments in the notifica...tion no. 73/2017–Central Tax, dated the 29th December, 2017 to waive the late fees for delay in filing of Form GST-4 for FY 2021-2022 till 28th July 2022 show more