Tag: Circular
CBDT Circular No. 13/2022: Guidelines for removal of difficulties u/s section 194S(6)
CBDT Circular No. 13/2022. Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act 1961.
CBDT Circular No. 12/2022 : Guidelines for removal of difficulties u/s section 194R(2)
CBDT Circular No. 12/2022: Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961.
CBDT Circular No 11/2022 : Clarification regarding Form No 10AC issued till 3rd June 2022
CBDT Circular No 11/2022 for clarification regarding Form No 10AC issued till 3rd June 2022 for orders passed u/s 10, 12AB and 80G.
Generation and quoting of DIN on any communication issued by the officers of CBIC
GST Circular No. 128/47/2019 dated 23.12.2019. Generation and quoting of DIN on any communication issued by the officers of CBIC
CBIC mandates quoting of DIN in all communications issued by Officers
Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers to tax payers and other concerned persons.
Guidance Note for Verification of CGST Transitional Credit Claimed in Tran-1/ Tran-2
Guidance Note for Verification of CGST Transitional Credit Claimed by the Applicant in Tran-1/Tran-2
Verification Report for TRAN-1/ TRAN-2 to be Submitted to Jurisdictional Tax Officer
Verification Report for Tran-I/ Tran-II to be Submitted by the Counterpart Officer to the Jurisdictional Tax Officer.
GST Circular No. 186/18/2022: Clarification on various issue pertaining to GST
Clarification on various issue pertaining to GST. Circular No. 186/18/2022-GST.
GST Circular No. 185/17/2022: Applicability of Section 75(2) and its effect on Limitation
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation.
GST Circular No. 184/16/2022: Entitlement of Input Tax Credit
Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017.
GST Circular No. 183/15/2022: Difference in ITC availed in FORM GSTR-3B with GSTR-2A
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19.
GST Circular No. 182/14/2022 Guidelines for verifying the Transitional Credit
Guidelines for verifying the Transitional Credit. SC order in Union of India vs. Filco Trade Centre Pvt. Ltd.