GST Section (Circular) 2022-23 Back
|
Circular No |
Date |
Subject |
| 2223004 | 20-04-2022 | Clarification in respect of certain GST related issues-Reg |
| 2223005 | 20-04-2022 | Clarification in respect of refund of tax specified in section 77(1) of the UPGST Act and section 19(1) of the IGST Act-Reg |
| 2223019 | 10-06-2022 | INSTRUCTION REGARDING SEC-10 OF PROVINCIAL ACT |
| 2223022 | 11-07-2022 | INSTRUCTIONS REGARDING RETURN SCRUTINY. |
| 2223023 | 11-07-2022 | INFORMATION REGARDING GST RULE NO 86 A. |
| 2223026 | 11-07-2022 | CLARIFICATION ON VARIOUS ISSUES RELATING TO APPLICABILTY OF DEMAND AND PENALTY PROVISIONS UBDER THE UTTAR PRADESH GOODS AND SERVICES TAX ACT,2017 IN RESPECT OF TRANSACTIONS INVOLVING FAKE INVOICES-REG |
| 2223027 | 11-07-2022 | CLARIFICATION ON VARIOUS ISSUE PERTAINING TO GST-REG |
| 2223028 | 11-07-2022 | CLARIFICATION ON ISSUE OF CLAIMING REFUND UNDER INVERTED DUTY STRUCTURE WHERE THESUPPLIER IS SUPPLYING GOODS UNDER SOME CONCESSIONAL NOTIFICATION-REG |
| 2223029 | 11-07-2022 | MANDATORY FURNISHING OF CORRECT AND PROPER INFORMATIO OF INTER-STATE SUPPLIES AND AMOUNT OF INELIGIBLE/BLOCKED INPUT TAX CREDIT AND REVERSAL THEREOF IN RETURN IN FORM GSTR-3B AND STATEMENT IN FORM GSTR-1-REG |
| 2223030 | 15-07-2022 | INFORMATION REGARDING GSTR-7 RETURN FILE |
| 2223032 | 20-07-2022 | INSTRUCTION REGARDING APPEALS TO APPELATE TRIBUNAL |
| 2223033 | 22-07-2022 | INSTRUCTION REGARDING DRAFT OF FORM GSTR-3B |
| 2223035 | 01-08-2022 | INSTRUCTION REGARDING STATE RULES U/S 51 OF TDS |
| 2223037 | 08-08-2022 | Clarification regarding applicable GST rates & exemptions on certain services- reg |
| 2223038 | 08-08-2022 |
Clarification regarding GST rates & classification(good) based on the recommendation of the GST council in its 47th meeting held on 28th -29th June ,2022 at Chandigarh -reg. |
| 2223039 | 08-08-2022 | Gst applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law-reg |
| 2223044 | 06-09-2022 | GUIDELINES FOR LAUNCHING OF PROSECUTION UNDER THE UTTAR PRADESH GOODS AND SERVICES TAX ACT,2017 |
| 2223046 | 14-09-2022 | INSTRUCTION REGARDING BRICK FIELD DEALER |
| 2223047 | 15-09-2022 | INSTRUCTION REGARDING SECTION 54 OF UPGST ACT |
| 2223048 | 15-09-2022 | GUIDELINES FOR FILING/REVISING TRAN-1/TRAN-2 IN TERM OF ORDER DATED 22-07-2022 & 02-09-2022 OF HON'BLE SUPREME COURT IN THE CASE OF UNION OF INDIA V/S FILCO TRADE CENTRE P.LTD. |
| 2223054 | 15-11-2022 | GUIDELINES FOR VERIFYING THE TRANSITIONAL CREDIT IN LIGHT OF THE ORDER OF THE HON'BLE SUPREME COURT IN THE UNION OF INDIA VS. FILCO TRADE CENTRE PVT.LTD.,SLP(c) NO. 32709-32710/2018, ORDER DATE 22.07.2022&02.09.2022-REG |
| 2223055 | 25-11-2022 | Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A-regarding |
| 2223056 | 25-11-2022 | Withdrawal of Circular No. 106/25/2019-GST date 29-06-2019-Reg. |
| 2223057 | 25-11-2022 | Manner of filing refund of unutilized ITC on account of export of electricity reg. |
| 2223058 | 25-11-2022 | Clarification on refund related issues-reg. |
| 2223059 | 03-12-2022 | INSTRUCTION REGARDING TRAN-1 AND TRAN-2 |
| 2223064 | 02-01-2023 | Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016- reg. |
| 2223065 | 02-01-2023 | 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- reg. |
| 2223066 | 02-01-2023 | Clarification on various issue pertaining to GST-reg. |
| 2223067 | 02-01-2023 | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation-reg. |
| 2223068 | 04-01-2023 | REGARDING CORRIGENDUM OF CIRCULAR NO 2223067 DT 02-01-2023 |
| 2223069 | 17-01-2023 | Clarification regarding GST Rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17 december 2022 via video conferencing-reg. |
| 2223070 | 17-01-2023 | Clarification regarding applicability of GST on certain sevices-reg. |
| 2223073 | 28-03-2023 | Prescribing manner of filling application for refund by un-registered persons-reg. |
| 2223074 | 29-03-2023 | REGARDING ACKNOWLEDGEMENT UNDER THE REVISED RULE 108(3) |
| 2223075 | 29-03-2023 | REGARDING GST RETURN SCRUTINY |