GST Circular

Time Limit For Filing Refund Application is Not Applicable For Refund Of Electronic Cash Ledger (Read Circular)

Time Limit For Filing Refund Application is Not Applicable For Refund Of Electronic Cash Ledger (Read Circular)

Circular No. 166/22/2021-GST, Dated 17th November 2021 Issue: Whether the provisions of sub section (1) of section 54 of the CGST Act regarding time period, within which an application for refund can be filed, would be applicable in cases of refund of excess balance in electronic cash ledger? Clarification: No, the provisions of sub section …

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CBIC Issues Clarification in Respect Of Requirement Of Dynamic QR Code On B2C Supplies (Read Circular)

CBIC Issues Clarification in Respect Of Requirement Of Dynamic QR Code On B2C Supplies (Read Circular)

Circular No. 165/21/2021-GST, Dated 17th November 2021 CBIC stated, it is observed that from the present wording of S. No. 4 of Circular No. 156/12/2021 dated 21stJune 2021, doubt arises whether the relaxation from the requirement of dynamic QR code on the invoices would be available to such supplier, who receives payments from the recipient …

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7 clarifications issued by GST

Total 7 clarifications issued in GST: Dated the 17th June, 2021

List of SEVEN GST Circulars issued providing clarity on the following issues: Sr No  Circular No.     Subject Link 1 Circular No. 149/05/2021-GST Clarification regarding applicability of GST on supply of food in Anganwadis and Schools https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_149.pdf;jsessionid=1F334EF88A4D4E5E89D2F201081BF5FD 2 Circular No.150/06/2021-GST Clarification regarding applicability of GST on the activity of construction of road where considerations are received …

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