Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
Seeks to clarify verification for grant of new registration.
Seeks to clarify certain refund related issues under GST.
Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding.
Circular clarifying various doubts related to treatment of sales promotion scheme under GST
Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.